American Innovation and Jobs Act

Monitor and engage on federal legislation and administrative action related to circular solutions in low carbon ecosystems. S.749, American Innovation and Jobs Act.

Client expense: $1,440,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Monitor and engage on federal legislation and administrative action related to circular solutions in low carbon ecosystems. S.749, American Innovation and Jobs Act.

Client expense: $990,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

General lobbying on the following issues: 100% expensing tax credit; state and local broadband tax legislation; extension of 100% expensing [bonus] depreciation; corporate income tax rates; dividend taxation; OECD tax proposals; book minimum tax treatment of spectrum; mobile workforce state income legislation; expensing of research and experimentation costs; book minimum tax treatment of depreciation; and interest tax deduction limitation under section 163(j) of the I.R.C. Lobbying on the following specific legislation: S. 341/H.R. 889 - Broadband Grant Tax Treatment Act; S. 749/H.R. 1304 - American Innovation and R&D competitiveness Act of 2021; S. 866/H.R. 2673 - American Innovation and Jobs Act (Spectrum and BEAD Program issues); S. 1117/H.R. 2406 - Accelerate Long-Term Investment Growth Now Act (ALIGN Act); H.R. 1123 - Understanding Cybersecurity of Mobile Networks Act; H.R. 2558/S. 1166 - Accelerate Long-term Investment Now Act (Align Act); and Fair Access to Interstate Remedies (Draft)-A measure to prevent the imposition of discriminatory taxation and undue burdens on interstate commerce by providing taxpayers access to judicial remedies in federal court; not yet introduced). H.R. 2788/S. 1232 - American Investment in Manufacturing (AIM) Act; and H.R. 3938 - Build It In America Act.

Client expense: Not reported · Firm income: $50,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Monitor and engage on federal legislation and administrative action related to circular solutions in low carbon ecosystems. S.749, American Innovation and Jobs Act.

Client expense: $830,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

General lobbying on the following issues: 100% expensing tax credit; state and local broadband tax legislation; extension of 100% expensing of capital investment; bonus depreciation expensing; corporate income tax rates; dividend taxation; foreign taxation of digital service; OECD tax proposals; like-kind exchanges of spectrum; book minimum tax treatment of spectrum, pensions and depreciation; digital economy directives proposed by OECD; mobile workforce state income legislation; remote worker state payroll tax legislation; expensing of research and experimentation costs; international tax changes to GILTI; and interest tax deduction limitation under section 163(j) of the I.R.C. Lobbying on the following specific legislation: S. 341/H.R. 889 - Broadband Grant Tax Treatment Act; S. 749/H.R. 1304 - American Innovation and R&D competitiveness Act of 2021; S. 866 - American Innovation and Jobs Act (Spectrum and BEAD Program issues); S. 1117/H.R. 2406 - Accelerate Long-Term Investment Growth Now Act (ALIGN Act); H.R. 1123 - Understanding Cybersecurity of Mobile Networks Act H.R. 1304/S. 749 - American Innovation and R&D Competitiveness Act of 2021; H.R. 2558/S. 1166 - Accelerate Long-term Investment Now Act (Align Act); and Fair Access to Interstate Remedies (Draft)-A measure to prevent the imposition of discriminatory taxation and undue burdens on interstate commerce by providing taxpayers access to judicial remedies in federal court; not

Client expense: Not reported · Firm income: $50,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

-100% Expensing Tax Credit -State and Local Broadband Tax Litigation Legislation -Extension of 100% expensing of capital investment -HR 1304 & S 749 - American Innovation and R&D Competitiveness Act of 2021 -HR 1123 Understanding Cybersecurity of Mobile Networks Act -Taxes -Expensing [Bonus] Depreciation -Corporate Income Tax Rates -Dividend Taxation - Foreign Taxation of Digital Service -OECD Tax Proposals -Like Kind Exchanges of Spectrum -Book Minimum Tax Treatment on Spectrum -Digital Economy Directives proposed by the OECD -Mobile Workforce State Income Legislation -Remote Worker State Payroll Withholding Tax Legislation -Book Minimum Tax Treatment of Pensions -Expensing of Research and Experimentation Costs -International Tax changes to GILTI -Book Minimum Tax Treatment of Depreciation -Interest Tax Deduction Limitation under 163(j) of the I.R.C. -S. 866 - American Innovation and Jobs Act (Spectrum Issues and BEAD Program) -H.R.889 & S. 341- Broadband Grant Tax Treatment Act -Fair Access to Interstate Remedies (a measure to prevent the imposition of discriminatory taxation and undue burdens on interstate commerce by providing taxpayers access to judicial remedies in federal court: not yet introduced) -S. 1117 & HR 2406 - Accelerate Long-term Investment Growth Now Act or the ALIGN Act" -Full expensing, R&E expensing

Client expense: $2,920,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of, White House Office

Monitor and engage on federal legislation and administrative action related to circular solutions in low carbon ecosystems. S.749, American Innovation and Jobs Act.

Client expense: $1,690,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Banking Policy Impacting Emerging Companies Capital Formation Incentives ---H.R.1304/S.749: American Innovation and Jobs Act ---H.R.3448: Helping Startups Continue to Grow Act ---H.R.3623/S.2529: Innovation and Growth Now by Investing in Tomorrow's Enterprises (IGNITE) American Innovation Act ---H.R.7515: Infectious Disease Therapies Research and Innovation Act of 2022 ---A bill to amend the Internal Revenue Code of 1986 to add a new medical research component to the credit for increasing research activities (Discussion Draft) ---A bill to amend the Internal Revenue Code of 1986 to make a portion of research credit refundable for certain small businesses engaging in specified medical research. (Discussion Draft) ---Implementation of the Inflation Reduction Act (IRA) of 2022 ---JOBS Act 4.0 ---Net Operating Loss Advance Refunds Capital Market Enhancements ---Accredited Investor Definition ---Amended Definition of Smaller Reporting Company ---JOBS Act 4.0 ---Market Liquidity Proposals ---SEC Small Business Forum Coronavirus (COVID-19) Pandemic ---Small Business Loans ---Temporarily Refundable R&D Credit Mergers and Acquisitions Proxy Advisory Services ---H.R.448: Putting Investors First Act ---Impact of Policies on Small Public Companies Reform of SEC Regulation D ---H.R.1909: Helping Angels Lead Our Startups (HALOS) Act of 2019 ---Accredited Investor Certification Sarbanes Oxley Section 404 (b) ---Small Issuer Exemption Small Business Innovation Research (SBIR) Program ---Implementation of SBIR and STTR Extension Act of 2022

Client expense: $2,430,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S 749/HR 1304 - American Innovation and R&D Competitiveness Act of 2021 including issues related to revising and expanding the deductibility of research and experimental expenditures to allow immediate expensing of such expenditures and increasing the maximum amount eligible for the tax credit for new and small businesses and increasing to 20% the rate of the credit for business startups, corporate tax rate, foreign derived intangible income; HR 4346 - Supreme Court Security Funding Act of 2022 including issues related to the investment in the domestic production of American-made semiconductors, including for defense products, and providing incentives for Americas scientific research and innovation; HR 5376 - Inflation Reduction Act of 2022 including issues related to imposing an alternative minimum tax of 15-percent on corporations and a one-percent excise tax on stock buybacks and to include prescription drug policy reform by lowering prescription drug prices, providing tax incentives related to clean energy and investments and tax incentives in clean energy technology, specifically long-duration batteries; HR 4830 - Pension and Budget Integrity Act of 2021 including issues related to Pension Benefit Guaranty Corporation premium education; HR 3 - Elijah E. Cummings Lower Drug Costs Now Act including issues related to healthcare, paid leave, prescription drug costs, telemedicine expansion, Health Savings Accounts modernization

Client expense: $3,400,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of

General Tax Reform; H.R.1381 and S.480 Main Street Tax Certainty Act; S. 1077 Permanently Preserving Americas Investment in Manufacturing Act of 2021; H.R. 4549 and S. 749, American Innovation & Jobs Act; H.R. 2143 and S. 98, Neighborhood Homes Investment Act; Minimum Book Income Tax; H.R. 4759 and S. 2511, Revitalizing Americas Downtowns Act; Budget Reconciliation bill; H.R. 3684, Infrastructure Investment and Jobs Act; S. Con. Res. 14, Fiscal Year 2022 Budget Resolution.

Client expense: Not reported · Firm income: $50,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1304, the American Innovation and R&D Competitiveness Act of 2021. S. 749, the American Innovation and Jobs Act. S. 1274, Remote and Mobile Workers Relief Act of 2021. S. 1545 & H.R. 3007, Disclosure of Tax Havens and Offshoring Act. Corporate tax, transfer pricing, treaty, foreign tax credit, mobile worker, international tax, and foreign tax issues. Administrations Fiscal Year 2022 and 2023 Revenue Proposals relating to corporate and international taxation. H. R. 1304, S. 748, R&D/ Internal Revenue Section 174. HR. 4521, United States Innovation and Competition Act/America Creating Opportunities for Manufacturing, Pre-Eminence in Technology, and Economic Strength of 2022.

Client expense: $2,540,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of

S 749/HR 1304 - American Innovation and R&D Competitiveness Act of 2021, including issues related to the corporate tax rate, foreign derived intangible income; S 1260/HR 4521 - United States Innovation and Competition Act of 2021, including issues related to technology and competitiveness, foreign relations, national security, domestic manufacturing, education, and trade and to focus specifically to include a provision to amend Sec. 174 including research and development amortization; HR 5376 - Build Back Better Act to establish social safety net and social programs and modifies tax provisions, including Sec. 174 that provides a four-year deferral of the R&D amortization provision; HR 4830 - Pension and Budget Integrity Act of 2021, including issues related to Pension Benefit Guaranty Corporation premium education; HR 3 - Elijah E. Cummings Lower Drug Costs Now Act, including issues related to prescription drug costs, paid leave, telemedicine expansion, health savings account modernization

Client expense: $3,510,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of

S 749/HR 1304 - American Innovation and Jobs Act including issues related to the repeal of the R&D amortization provision in the tax code, pension issues, healthcare, paid leave, labor issues, telemedicine expansion, prescription drug cost issues, Health Savings Account (HSA) modernization; HR 5376 - Build Back Better Act including issues related to establishing a social safety net and social programs and to modify tax provisions, including Sec 174 that provides a four-year deferral of the R&D amortization provision, pension issues, healthcare, paid leave, labor issues, telemedicine expansion, prescription drug cost issues, HSA modernization

Client expense: $3,400,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1304: American Innovation and R&D Competitiveness Act of 2021; all provisions. S. 749: American Innovation and Jobs Act; all provisions

Client expense: $140,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Repeal or Delay the 2017 Tax Cut and Jobs Act R&D Expensing Provision; S.749 American Innovation & Jobs Act

Client expense: $530,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE, White House Office

H.R. 1304, the American Innovation and R&D Competitiveness Act of 2021. S. 749, the American Innovation and Jobs Act. S. 1274, Remote and Mobile Workers Relief Act of 2021. S. 1545 & H.R. 3007, Disclosure of Tax Havens and Offshoring Act. Corporate tax, transfer pricing, treaty, foreign tax credit, mobile worker, international tax, and foreign tax issues. Administrations Fiscal Year 2022 and 2023 Revenue Proposals relating to corporate and international taxation. H. R. 1304, S. 748, R&D/ Internal Revenue Section 174. HR. 4521, United States Innovation and Competition Act/America Creating Opportunities for Manufacturing, Pre-Eminence in Technology, and Economic Strength of 2022.

Client expense: $2,540,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of

H.R. 5376, Inflation Reduction Act of 2022. H.R. 1304, the American Innovation and R&D Competitiveness Act of 2021. S. 749, the American Innovation and Jobs Act. S. 1274, Remote and Mobile Workers Relief Act of 2021. S. 1545 & H.R. 3007, Disclosure of Tax Havens and Offshoring Act. Corporate tax, transfer pricing, treaty, foreign tax credit, mobile worker, international tax, and foreign tax issues. Administrations Fiscal Year 2022 and 2023 Revenue Proposals relating to corporate and international taxation. H. R. 1304, S. 748, R&D/ Internal Revenue Section 174. HR. 4521, United States Innovation and Competition Act/America Creating Opportunities for Manufacturing, Pre-Eminence in Technology, and Economic Strength of 2022.

Client expense: $2,300,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of

H.R. 1304, the American Innovation and R&D Competitiveness Act of 2021. S. 749, the American Innovation and Jobs Act. S. 1274, Remote and Mobile Workers Relief Act of 2021. S. 1545 & H.R. 3007, Disclosure of Tax Havens and Offshoring Act. Corporate tax, transfer pricing, treaty, foreign tax credit, mobile worker, international tax, and foreign tax issues. H.R. 5376, Build Back Better Act, to provide reconciliation pursuant to title II of S. Con. Res. 14. Administrations Fiscal Year 2022 and 2023 Revenue Proposals relating to corporate and international taxation. H. R. 1304, S. 748, R&D/ Internal Revenue Section 174. HR. 4521, United States Innovation and Competition Act/America Creating Opportunities for Manufacturing, Pre-Eminence in Technology, and Economic Strength of 2022.

Client expense: $2,410,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of

S.1274 - Remote and Mobile Worker Relief Act of 2021 HR 5376 - Build Back Better Act HR 2558 & S.1166 - ALIGN Act Fair Access to Interstate Remedies (a measure to prevent the imposition of discriminatory taxation and undue burdens on interstate commerce by providing taxpayers access to judicial remedies in federal court: not yet introduced) OECD Tax Proposals Expensing of Research and Experimentation Costs HR 1304 & S 749 - American Innovation and R&D Competitiveness Act of 2021 Corporate Tax Rate Dividend Taxation Expensing [Bonus] Depreciation Like Kind Exchanges of Spectrum Book Minimum Tax Treatment on Spectrum Book Minimum Tax Treatment of Pensions Digital Economy Directives proposed by the OECD State and local Taxation of Digital Goods and Services State and local Taxation of the Internet Mobile Workforce State Income Legislation Remote Worker State Payroll Withholding Tax Legislation Foreign Taxation of Digital Service

Client expense: $2,997,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of, White House Office

H.R.3 - Elijah E. Cummings Lower Drug Costs Now Act This bill establishes several programs and requirements relating to the prices of prescription drugs. NSBA is monitoring. H.R.7 - Paycheck Fairness Act A bill to amend the Fair Labor Standards Act of 1938 to provide more effective remedies to victims of discrimination in the payment of wages based on sex, and for other purposes. NSBA opposes. H.R.25 - Fair Tax Act of 2021 To promote freedom, fairness, and economic opportunity by repealing the income tax and other taxes, abolishing the Internal Revenue Service, and enacting a national sales tax to be administered primarily by the states. NSBA supports H.R.603 - Raise the Wage Act of 2021 Bill would increase the federal minimum wage to $15 per hour over five years, allow for annual automatic increases without the consent of Congress, and eventually eliminate the tipped wage. NSBA opposes. H.R.842 - Protecting the Right to Organize Act of 2021 This bill expands various labor protections related to employees' rights to organize and collectively bargain in the workplace. NSBA opposes. H.R.971 - Small Business Succession Planning Act Bill directs the Small Business Administration (SBA) to create an online business succession planning toolkit that will assist small businesses through the process of creating business succession plans with the aid of SBA and its resource partners. NSBA supports. H.R.1319 - American Rescue Plan Act of 2021 This bill provides additional relief to address the continued impact of COVID-19 (i.e., coronavirus disease 2019) on the economy, public health, state and local governments, individuals, and businesses. NSBA supports. H.R.1381 - Main Street Tax Certainty Act This bill makes permanent the tax deduction for qualified business income. (Under current law, the deduction expires after December 31, 2025. NSBA supports. H.R. 1482 - 504 Credit Risk Management Improvement Act of 2021 The measure would increase and streamline oversight of the Small Business Administrations (SBA) 504 Loan Program, allowing small businesses to grow, modernize, and recover. NSBA supports. H.R. 1487 - Microloan Transparency and Accountability Act of 2021 The bill requires the SBA to perform an annual portfolio risk analysis of the Microloan Program, to ensure taxpayer money is safeguarded. NSBA supports. H.R.1490 - 504 Modernization and Small Manufacturer Enhancement Act of 2021 This bill modifies the SBA 504 Loan Program, which provides a small business with SBA financing--through a certified development company (CDC) intermediary-for expansion or modernization. NSBA supports. H.R.1502 - Microloan Improvement Act of 2021 The bill revises the microloan program through which the U.S. Small Business Administration (SBA) provides financial assistance to small businesses through designated intermediaries. NSBA supports. H.R.1507 - Providing Accountability through Transparency Act of 2021 Bill would require that each government agency provide a 100-word plain language summary of each proposed rule. NSBA supports. H.R.1508 - Guidance Clarity Act of 2021 Bill would require every federal agency to include text in guidance documents stating that guidance is not legally binding, making it easier for small businesses to understand which regulations apply to them. NSBA supports. H.R.1712 - Death Tax Repeal Act This bill repeals the estate and generation-skipping transfer taxes. It also makes conforming amendments related to the gift tax. NSBA supports. H.R.1799 - PPP Extension Act of 2021 This bill extends the Paycheck Protection Program, established to support small businesses in response to COVID-19 (i.e., coronavirus disease 2019), through June 30, 2021. NSBA supports. H.R. 1944 - Healthy Workplaces Act This bill allows tax credits for employer expenses for protecting employees from COVID-19 (i.e., coronavirus disease 2019). NSBA supports. H.R.1996 - SAFE Banking Act of 2021 This bill generally prohibits a federal banking regulator from penalizing a depository institution for providing banking services to a legitimate cannabis-related business. NSBA is monitoring. H.R. 3462 - SBA Cyber Awareness Act The bill expands cybersecurity operations at the Small Business Administration (SBA) by requiring them to issue a report assessing the agencys ability to combat cyber threats within six months of passage. The legislation requires the SBA to notify Congress of future breaches with information on those affected and how the breach occurred. NSBA supports. H.R. 3469 - Veteran Entrepreneurship Training Act of 2021 This bill authorizes the Boots to Business (B2B) program for five years to help transitioning service members start and grow their businesses. NSBA supports. H.R.3684 - Infrastructure Investment and Jobs Act This bill addresses provisions related to federal-aid highway, transit, highway safety, motor carrier, research, hazardous materials, and rail programs of the Department of Transportation (DOT). NSBA supports. H.R. 3807 -- Restaurant Revitalization Fund Replenishment Act of 2021 Congress provided $28.6 billion for the Restaurant Revitalization Fund (RRF), which provided relied to more than 100,000 restaurants and other food and beverage businesses. NSBA supports. H.R. 4037 - Trade Preferences and American Manufacturing Competitiveness Act To amend the Trade Act of 1974 to extend and modify the eligibility requirements for the Generalized System of Preferences, to amend the Harmonized Tariff Schedule of the United States to modify temporarily certain rates of duty, and for other purposes. NSBA is monitoring. H.R. 4256 - Investing in Main Street Act of 2021 It amends the Small Businesses Investment Act of 1958 to increase the percentage of capital and surplus that a bank or federal savings association may invest in Small Business Investment Companies (SBICs) to match current banking regulations. NSBA supports. H.R.4350 - National Defense Authorization Act for Fiscal Year 2022 This bill authorizes FY2022 appropriations for military activities and programs of the Department of Defense (e.g., personnel; research, development, test, and evaluation; and procurement of items such as aircraft, missiles, and ammunition). NSBA is monitoring. H.R. 4481 - Small Business 7(a) Loan Agent Transparency Act It provides oversight of 7(a) loan agents, including by requiring the Small Business Administration (SBA) to establish a registration system for such agents. NSBA supports. H.R.4513 - Small Business Advanced Cybersecurity Enhancements Act of 2021 The act aims to create proactive partnerships between small businesses and the government to help protect small businesses from criminal cyber-attacks. NSBA supports. H.R. 4521 -- the America COMPETES Act The bill is aimed at increasing U.S. competitiveness and boosting manufacturing, particularly in the semiconductor industry. NSBA supports. H.R. 4531 - 7(a) Loan Agent Oversight Act It requires the Small Business Administration (SBA) to submit an annual report containing specified information related to 7(a) loan agents. These agents provide fee-based referral and loan application services related to the SBA's 7(a) Program. NSBA supports. H.R.4515 - Small Business Development Center Cyber Training Act of 2021 The bill aims to establish a cyber counseling certification program at SBDCs to become better trained to assist small businesses with their cybersecurity and cyber strategy needs. NSBA supports. H.R.5065 - Prison to Proprietorship for Formerly Incarcerated Act This bill directs the Small Business Administration, in coordination with the Bureau of Prisons, to require the Service Corps of Retired Executives to provide entrepreneurship counseling and training services to formerly incarcerated individuals. NSBA supports. H.R.5078 - Prison to Proprietorship Act This bill directs the Small Business Administration, in coordination with the Bureau of Prisons, to require women's business centers and small-business development centers to provide entrepreneurship counseling and training services to individuals incarcerated in a minimum-, low-, or medium-security prison. NSBA supports. H.R.5376 - Build Back Better Act This bill provides funding, establishes programs, and otherwise modifies provisions relating to a broad array of areas, including education, labor, childcare, health care, taxes, immigration, and the environment. NSBA is monitoring. S.53 - Raise the Wage Act of 2021 Bill would increase the federal minimum wage to $15 per hour over five years, allow for annual automatic increases without the consent of Congress, and eventually eliminate the tipped wage. NSBA opposes. S.205 - Paycheck Fairness Act A bill to amend the Fair Labor Standards Act of 1938 to provide more effective remedies to victims of discrimination in the payment of wages based on sex, and for other purposes. NSBA opposes. S.420 - Protecting the Right to Organize Act of 2021 This bill expands various labor protections related to employees' rights to organize and collectively bargain in the workplace. NSBA opposes. S.480 - Main Street Tax Certainty Act This bill makes permanent the tax deduction for qualified business income. Under current law, the deduction expires after December 31, 2025. NSBA supports. S.522 - Providing Accountability through Transparency Act of 2021 Bill would require that each government agency provide a 100-word plain language summary of each proposed rule. NSBA supports. S.533 - Guidance Clarity Act of 2021 Bill would require every federal agency to include text in guidance documents stating that guidance is not legally binding, making it easier for small businesses to understand which regulations apply to them. NSBA supports. S.537 - Healthy Workplaces Ac This bill allows tax credits for employer expenses for protecting employees from COVID-19 (i.e., coronavirus disease 2019). NSBA supports. S. 617-the Death Tax Repeal Act of 2021 This bill repeals the estate and generation-skipping transfer taxes. It also makes conforming amendments related to the gift tax. NSBA supports. S.749 - American Innovation and Jobs Act This bill revises and expands the deductibility of research and experimental expenditures to allow immediate expensing of such expenditures. NSBA supports. S.936 - INFORM Consumers Act A bill to require online marketplaces to collect, verify, and disclose certain information regarding high-volume third-party sellers of consumer products to inform consumers. NSBA is monitoring. S.1605 - National Defense Authorization Act for Fiscal Year 2022 This bill authorizes Department of Defense (DOD) activities and programs for FY2022 and addresses various other issues. NSBA supports certain provisions. S.1687 - Small Business Cyber Training Act of 2021 This bill requires the Small Business Administration to establish a program for certifying at least 5 or 10% of the total number of employees of a small business development center to provide cybersecurity planning assistance to small businesses. NSBA supports. S. 1703 - Improving Access to Retirement Savings Act A bill to amend the Internal Revenue Code of 1986 to increase retirement savings, to improve retirement plan administration, and for other purposes. NSBA is monitoring. S. 1770 - Retirement Security and Savings Act of 2021 Bills amends the Internal Revenue Code of 1986 to reform retirement provisions, and for other purposes. NSBA is monitoring.

Client expense: $10,000 · Firm income: Not reported

Government targets: Bureau of Citizenship & Immigration Services (BCIS), Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), Consumer Financial Protection Bureau (CFPB), Council of Economic Advisers (CEA), Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Export-Import Bank of the United States (EXIM Bank), Federal Reserve System, Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Intl Trade Administration (ITA), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Office of Personnel Management (OPM), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

Amortization of Research and Experimentation Expenses Issues related to the CHIPS and Science Act American Innovation and R&D Competitiveness Act of 2021 - H.R.1304 American Innovation and Jobs Act - S.749 United States Innovation and Competition Act - S.1260 America COMPETES Act - H.R. 4521

Client expense: Not reported · Firm income: $50,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

- American Innovation and Jobs Act (S.749) - Support bill which revises and expands the deductibility of research and experimental expenditures to allow immediate expensing of such expenditures. It also allows the amortization over a period of at least 60 months of certain other types of research and experimental expenditures not treated as expenses. It also increases the maximum amount eligible for the tax credit for new and small businesses and increases to 20% the rate of the credit for business startups. - American Innovation and R&D Competitiveness Act of 2021 (HR 1304) - Eliminates the five-year amortization requirement for research and experimental expenditures scheduled to begin in 2022, thus allowing continued expensing of such expenditures in the taxable years in which they are incurred.

Client expense: Not reported · Firm income: $14,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

- American Innovation and R&D Competitiveness Act (H.R. 1304) Support bill which eliminates the 5-year amortization requirement for research and experimental expenditures scheduled to begin in 2022, thus allowing continued expensing. - American Innovation and Jobs Act (S. 749) - Support bill which revises and expands the deductibility of research and experimental expenditures to allow immediate expensing of such expenditures. It also allows the amortization over a period of at least 60 months of certain other types of research and experimental expenditures not treated as expenses. It also increases the maximum amount eligible for the tax credit for new and small businesses. - Death Tax Repeal Act (H.R. 1712/S.617)-support legislation to permanently repeal the estate tax. - Main Street Tax Certainty Act of 2021 (H.R. 1381/S. 480) - make the 20 percent pass-through small business tax deduction permanent. This deduction is set to expire after December 31, 2025. - Accelerate Long-Term Investment Growth Now (ALIGN) Act (HR2558/S.1166) - Make full expensing provisions permanent, which allows businesses to immediately deduct the cost of new capital equipment purchases in the year they are purchased.

Client expense: Not reported · Firm income: $30,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S.1274 - Remote and Mobile Worker Relief Act of 2021 HR 5376 - Build Back Better Act HR 2558 & S.1166 - ALIGN Act Fair Access to Interstate Remedies (a measure to prevent the imposition of discriminatory taxation and undue burdens on interstate commerce by providing taxpayers access to judicial remedies in federal court: not yet introduced) OECD Tax Proposals Expensing of Research and Experimentation Costs HR 1304 & S 749 - American Innovation and R&D Competitiveness Act of 2021 Corporate Tax Rate Dividend Taxation Expensing [Bonus] Depreciation Like Kind Exchanges of Spectrum Book Minimum Tax Treatment on Spectrum Book Minimum Tax Treatment of Pensions Digital Economy Directives proposed by the OECD State and local Taxation of Digital Goods and Services State and local Taxation of the Internet Mobile Workforce State Income Legislation Remote Worker State Payroll Withholding Tax Legislation Foreign Taxation of Digital Service

Client expense: $2,970,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of, White House Office

H.R.3 - Elijah E. Cummings Lower Drug Costs Now Act This bill establishes several programs and requirements relating to the prices of prescription drugs. NSBA is monitoring. H.R.7 - Paycheck Fairness Act A bill to amend the Fair Labor Standards Act of 1938 to provide more effective remedies to victims of discrimination in the payment of wages based on sex, and for other purposes. NSBA opposes. H.R.25 - Fair Tax Act of 2021 To promote freedom, fairness, and economic opportunity by repealing the income tax and other taxes, abolishing the Internal Revenue Service, and enacting a national sales tax to be administered primarily by the states. NSBA supports H.R.603 - Raise the Wage Act of 2021 Bill would increase the federal minimum wage to $15 per hour over five years, allow for annual automatic increases without the consent of Congress, and eventually eliminate the tipped wage. NSBA opposes. H.R.842 - Protecting the Right to Organize Act of 2021 This bill expands various labor protections related to employees' rights to organize and collectively bargain in the workplace. NSBA opposes. H.R.971 - Small Business Succession Planning Act Bill directs the Small Business Administration (SBA) to create an online business succession planning toolkit that will assist small businesses through the process of creating business succession plans with the aid of SBA and its resource partners. NSBA supports. H.R.1319 - American Rescue Plan Act of 2021 This bill provides additional relief to address the continued impact of COVID-19 (i.e., coronavirus disease 2019) on the economy, public health, state and local governments, individuals, and businesses. NSBA supports. H.R.1381 - Main Street Tax Certainty Act This bill makes permanent the tax deduction for qualified business income. (Under current law, the deduction expires after December 31, 2025. NSBA supports. H.R. 1482 - 504 Credit Risk Management Improvement Act of 2021 The measure would increase and streamline oversight of the Small Business Administrations (SBA) 504 Loan Program, allowing small businesses to grow, modernize, and recover. NSBA supports. H.R. 1487 - Microloan Transparency and Accountability Act of 2021 The bill requires the SBA to perform an annual portfolio risk analysis of the Microloan Program, to ensure taxpayer money is safeguarded. NSBA supports. H.R.1490 - 504 Modernization and Small Manufacturer Enhancement Act of 2021 This bill modifies the SBA 504 Loan Program, which provides a small business with SBA financing--through a certified development company (CDC) intermediary-for expansion or modernization. NSBA supports. H.R.1502 - Microloan Improvement Act of 2021 The bill revises the microloan program through which the U.S. Small Business Administration (SBA) provides financial assistance to small businesses through designated intermediaries. NSBA supports. H.R.1507 - Providing Accountability through Transparency Act of 2021 Bill would require that each government agency provide a 100-word plain language summary of each proposed rule. NSBA supports. H.R.1508 - Guidance Clarity Act of 2021 Bill would require every federal agency to include text in guidance documents stating that guidance is not legally binding, making it easier for small businesses to understand which regulations apply to them. NSBA supports. H.R.1712 - Death Tax Repeal Act This bill repeals the estate and generation-skipping transfer taxes. It also makes conforming amendments related to the gift tax. NSBA supports. H.R.1799 - PPP Extension Act of 2021 This bill extends the Paycheck Protection Program, established to support small businesses in response to COVID-19 (i.e., coronavirus disease 2019), through June 30, 2021. NSBA supports. H.R. 1944 - Healthy Workplaces Act This bill allows tax credits for employer expenses for protecting employees from COVID-19 (i.e., coronavirus disease 2019). NSBA supports. H.R.1996 - SAFE Banking Act of 2021 This bill generally prohibits a federal banking regulator from penalizing a depository institution for providing banking services to a legitimate cannabis-related business. NSBA is monitoring. H.R. 3462 - SBA Cyber Awareness Act The bill expands cybersecurity operations at the Small Business Administration (SBA) by requiring them to issue a report assessing the agencys ability to combat cyber threats within six months of passage. The legislation requires the SBA to notify Congress of future breaches with information on those affected and how the breach occurred. NSBA supports. H.R. 3469 - Veteran Entrepreneurship Training Act of 2021 This bill authorizes the Boots to Business (B2B) program for five years to help transitioning service members start and grow their businesses. NSBA supports. H.R.3684 - Infrastructure Investment and Jobs Act This bill addresses provisions related to federal-aid highway, transit, highway safety, motor carrier, research, hazardous materials, and rail programs of the Department of Transportation (DOT). NSBA supports. H.R. 3807 -- Restaurant Revitalization Fund Replenishment Act of 2021 Congress provided $28.6 billion for the Restaurant Revitalization Fund (RRF), which provided relied to more than 100,000 restaurants and other food and beverage businesses. NSBA supports. H.R. 4037 - Trade Preferences and American Manufacturing Competitiveness Act To amend the Trade Act of 1974 to extend and modify the eligibility requirements for the Generalized System of Preferences, to amend the Harmonized Tariff Schedule of the United States to modify temporarily certain rates of duty, and for other purposes. NSBA is monitoring. H.R. 4256 - Investing in Main Street Act of 2021 It amends the Small Businesses Investment Act of 1958 to increase the percentage of capital and surplus that a bank or federal savings association may invest in Small Business Investment Companies (SBICs) to match current banking regulations. NSBA supports. H.R.4350 - National Defense Authorization Act for Fiscal Year 2022 This bill authorizes FY2022 appropriations for military activities and programs of the Department of Defense (e.g., personnel; research, development, test, and evaluation; and procurement of items such as aircraft, missiles, and ammunition). NSBA is monitoring. H.R. 4481 - Small Business 7(a) Loan Agent Transparency Act It provides oversight of 7(a) loan agents, including by requiring the Small Business Administration (SBA) to establish a registration system for such agents. NSBA supports. H.R.4513 - Small Business Advanced Cybersecurity Enhancements Act of 2021 The act aims to create proactive partnerships between small businesses and the government to help protect small businesses from criminal cyber-attacks. NSBA supports. H.R. 4521 -- the America COMPETES Act The bill is aimed at increasing U.S. competitiveness and boosting manufacturing, particularly in the semiconductor industry. NSBA supports. H.R. 4531 - 7(a) Loan Agent Oversight Act It requires the Small Business Administration (SBA) to submit an annual report containing specified information related to 7(a) loan agents. These agents provide fee-based referral and loan application services related to the SBA's 7(a) Program. NSBA supports. H.R.4515 - Small Business Development Center Cyber Training Act of 2021 The bill aims to establish a cyber counseling certification program at SBDCs to become better trained to assist small businesses with their cybersecurity and cyber strategy needs. NSBA supports. H.R.5065 - Prison to Proprietorship for Formerly Incarcerated Act This bill directs the Small Business Administration, in coordination with the Bureau of Prisons, to require the Service Corps of Retired Executives to provide entrepreneurship counseling and training services to formerly incarcerated individuals. NSBA supports. H.R.5078 - Prison to Proprietorship Act This bill directs the Small Business Administration, in coordination with the Bureau of Prisons, to require women's business centers and small-business development centers to provide entrepreneurship counseling and training services to individuals incarcerated in a minimum-, low-, or medium-security prison. NSBA supports. H.R.5376 - Build Back Better Act This bill provides funding, establishes programs, and otherwise modifies provisions relating to a broad array of areas, including education, labor, childcare, health care, taxes, immigration, and the environment. NSBA is monitoring. S.53 - Raise the Wage Act of 2021 Bill would increase the federal minimum wage to $15 per hour over five years, allow for annual automatic increases without the consent of Congress, and eventually eliminate the tipped wage. NSBA opposes. S.205 - Paycheck Fairness Act A bill to amend the Fair Labor Standards Act of 1938 to provide more effective remedies to victims of discrimination in the payment of wages based on sex, and for other purposes. NSBA opposes. S.420 - Protecting the Right to Organize Act of 2021 This bill expands various labor protections related to employees' rights to organize and collectively bargain in the workplace. NSBA opposes. S.480 - Main Street Tax Certainty Act This bill makes permanent the tax deduction for qualified business income. Under current law, the deduction expires after December 31, 2025. NSBA supports. S.522 - Providing Accountability through Transparency Act of 2021 Bill would require that each government agency provide a 100-word plain language summary of each proposed rule. NSBA supports. S.533 - Guidance Clarity Act of 2021 Bill would require every federal agency to include text in guidance documents stating that guidance is not legally binding, making it easier for small businesses to understand which regulations apply to them. NSBA supports. S.537 - Healthy Workplaces Ac This bill allows tax credits for employer expenses for protecting employees from COVID-19 (i.e., coronavirus disease 2019). NSBA supports. S. 617-the Death Tax Repeal Act of 2021 This bill repeals the estate and generation-skipping transfer taxes. It also makes conforming amendments related to the gift tax. NSBA supports. S.749 - American Innovation and Jobs Act This bill revises and expands the deductibility of research and experimental expenditures to allow immediate expensing of such expenditures. NSBA supports. S.936 - INFORM Consumers Act A bill to require online marketplaces to collect, verify, and disclose certain information regarding high-volume third-party sellers of consumer products to inform consumers. NSBA is monitoring. S.1605 - National Defense Authorization Act for Fiscal Year 2022 This bill authorizes Department of Defense (DOD) activities and programs for FY2022 and addresses various other issues. NSBA supports certain provisions. S.1687 - Small Business Cyber Training Act of 2021 This bill requires the Small Business Administration to establish a program for certifying at least 5 or 10% of the total number of employees of a small business development center to provide cybersecurity planning assistance to small businesses. NSBA supports. S. 1703 - Improving Access to Retirement Savings Act A bill to amend the Internal Revenue Code of 1986 to increase retirement savings, to improve retirement plan administration, and for other purposes. NSBA is monitoring. S. 1770 - Retirement Security and Savings Act of 2021 Bills amends the Internal Revenue Code of 1986 to reform retirement provisions, and for other purposes. NSBA is monitoring.

Client expense: $10,000 · Firm income: Not reported

Government targets: Bureau of Citizenship & Immigration Services (BCIS), Centers For Medicare and Medicaid Services (CMS), Commerce, Dept of (DOC), Consumer Financial Protection Bureau (CFPB), Council of Economic Advisers (CEA), Energy, Dept of, Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Export-Import Bank of the United States (EXIM Bank), Federal Reserve System, Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Intl Trade Administration (ITA), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Office of Personnel Management (OPM), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

General lobbying on the following issues: corporate income tax rates; dividend taxation; expensing (bonus) depreciation; like-kind spectrum exchanges; book minimum tax treatment of pensions, depreciation, and spectrum; digital economy directives proposed by the OECD; state and local taxation of digital goods and services; state and local taxation of the Internet; mobile workforce state income taxation; remote worker state payroll withholding taxation; foreign taxation of digital services; international tax changes to GILTI; OECD tax proposals; interest tax deduction limitation under sec.163 of the I.R.C.; extending expiring tax benefits; and expensing and research, development and experimentation costs. Lobbying on the following specific legislation: Fair Access to Interstate Remedies (Draft)-A measure to prevent the imposition of discriminatory taxation and undue burdens on interstate commerce by providing taxpayers access to judicial remedies in federal court; not yet introduced); H.R. 1304/S. 749 - American Innovation and R&D Competitiveness Act of 2021; H.R. 2558/S. 1166 - Accelerate Long-term Investment Now Act (Align Act); H.R. 4346 - Supreme Court Security Funding Act of 2022, AKA CHIPS Act of 2022; H.R. 5371/S.1077 - Permanently Preserving Americas Investment in Manufacturing Act, making permanent the allowance for depreciation, amortization or depletion for purposes of determining the income limitation on the tax deduction for business interest; H.R. 5376 - Build Back Better Act; H.R. 8913 - TCIA Permanency Act, making permanent the provisions affecting individual and business taxpayers enacted in 2017 by the Tax Cuts and Jobs Act, which are scheduled to expire at the end of 2025; H.R. 9449/S. 5021 - Broadband Grant Tax Treatment Act, to exclude certain broadband grants from gross income; and S. 1274 - Remote and Mobile Worker Relief Act of 2021.

Client expense: Not reported · Firm income: $50,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S.2107/H.R.7104, FABS Act (issues related to industry incentives regarding semiconductors); H.R. 1304 - American Innovation and R&D Competitiveness Act of 2021 (provisions relating to R&D amortization); S. 749 - American Innovation and Jobs Act (provisions relating to R&D amortization)

Client expense: $990,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Defense, Dept of (DOD), HOUSE OF REPRESENTATIVES, Natl Economic Council (NEC), Natl Security Council (NSC), SENATE, State, Dept of (DOS), Treasury, Dept of

Implementation of Tax Cuts and Jobs Act (P.L.115-97). S.749, American Innovation and Jobs Act. Tax issues related to H.R.5376, Inflation Reduction Act of 2022 (P.L.117-169) implementation. Issues related to R&D tax credit; FY2023 Consolidated Appropriations Act (H.R.2617).

Client expense: Not reported · Firm income: $50,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

American Innovation and Jobs Act (S. 749; H.R. 1304), Facilitating American-Built Semiconductors (FABS) Act (S.2107; H.R. 7104), American Innovation and Jobs Act (S. 749)/American Innovation and R&D Competitiveness Act of 2021 (H.R. 1304). Facilitating American-Built Semiconductors (FABS) Act (S. 2107; H.R. 7104), Corporate tax proposals in reconciliation package, H.R. 2617 Consolidated Appropriations Act FY2023 and H.R. 7776 the James Inhofe National Defense Authorization Act for Fiscal Year 2023.

Client expense: $520,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

-S.1274 - Remote and Mobile Worker Relief Act of 2021 -HR 5376 - Build Back Better Act -HR 2558 & S.1166 - ALIGN Act -HR 4346 - Supreme Court Security Funding Act of 2022, AKA CHIPS Act of 2022 -HR 9449 & S 5021 - Broadband Grant Tax Treatment Act: A bill to exclude certain broadband grants from gross income -HR 5371 & S 1077 - Permanently Preserving America's Investment in Manufacturing Act: Makes permanent the allowance for depreciation, amortization, or depletion for purposes of determining the income limitation on the tax deduction for business interest. -HR 8913 - The TCJA Permanency Act: makes permanent provisions affecting individual and business taxpayers that were enacted in 2017 by the Tax Cuts and Jobs Act and are scheduled to expire at the end of 2025. -HR 1304 & S 749 - American Innovation and R&D Competitiveness Act of 2021 -Fair Access to Interstate Remedies (a measure to prevent the imposition of discriminatory taxation and undue burdens on interstate commerce by providing taxpayers access to judicial remedies in federal court: not yet introduced) -OECD Tax Proposals -Expensing of Research and Experimentation Costs -Corporate Income Tax Rates -Dividend Taxation -Expensing [Bonus] Depreciation -Like Kind Exchanges of Spectrum -Book Minimum Tax Treatment on Spectrum -Book Minimum Tax Treatment of Pensions -Book Minimum Tax Treatment of Depreciation -Digital Economy Directives proposed by the OECD -State and local Taxation of Digital Goods and Services -State and local Taxation of the Internet -Mobile Workforce State Income Legislation -Remote Worker State Payroll Withholding Tax Legislation - Foreign Taxation of Digital Service -International Tax changes to GILTI -Interest Tax Deduction Limitation under 163(j) of the I.R.C. -Extending Expiring Tax Benefits -Tax issues related to expensing and research and development expensing

Client expense: $3,040,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of, White House Office

Issues relating to the American Innovation and R&D Competitiveness Act of 2021 (H.R. 1304, S. 749); issues relating to R&D Section 174 expensing; issues relating to deduction of interest deductibility under Section 163(j); issues relating to addressing the debt ceiling extension; issues relating to the U.S.-Chile Income Tax Treaty; issues relating to the Inflation Reduction Act (H.R.5376) (all provisions); issues relating to the 2021 final Treasury Foreign Tax Credit Regulations; issues relating to OECD Pillar Two Model Rules and OECDs Pillar One and Pillar Two proposals; issues relating to a Continuing Resolution and Omnibus Appropriations legislation; issues relating to OECD taxation of the digital economy project and potential tariff implications; Issues relating to implementation and repeal of tax provisions in the Inflation Reduction Act (H.R.5376).

Client expense: $5,300,000 · Firm income: Not reported

Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of

H.R. 3684, Infrastructure Investment and Jobs Act; H.R. 4037, Trade Preferences and American Manufacturing Competitiveness Act of 2021; H.R. 4521, US Innovation and Competition Act of 2021; S. 749, American Innovation and Jobs Act; S. 3807, SHIP IT Act; 301 and 232 Tariffs; Tariff Policy

Client expense: $5,560,000 · Firm income: Not reported

Government targets: Council on Environmental Quality (CEQ), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Natl Economic Council (NEC), Office of Management & Budget (OMB), SENATE, State, Dept of (DOS), U.S. Trade Representative (USTR), White House Office

H.R. 1062, ACCESS 45Q Act; H.R. 1512, CLEAN future Act; H.R. 2159, RECYCLE Act; H.R. 2238, Break Free from Plastics Act 2021; H.R. 2617, Consolidated Appropriations Act, 2023; H.R. 3633, Greener Transportation for Communities Act; H.R. 3684, Infrastructure Investment and Jobs Act; H.R. 4253, To require the Administrator of the Environmental Protection Agency to promulgate a national primary drinking water regulation for chromium-6, and for other purposes; H.R. 4309, Clean Energy Innovation and Deployment Act of 2021; H.R. 4334, American Energy First Act; H.R. 4346, Supreme Court Security Funding Act of 2022 (CHIPS Provision) and Public Law 117-167; H.R. 4350, National Defense Authorization Act for FY 2022; H.R. 4372, Department of the Interior, Environment, and Related Agencies Appropriations Act FY2022; H.R. 4427, Brownfields Redevelopment Tax Incentive Reauthorization Act of 2021; H.R. 4502, Labor, Health and Human Services, Education, Agriculture, Rural Development, Energy and Water Development, Financial Services and General Government, Interior, Environment, Military Construction, Veterans Affairs, Transportation, and Housing and Urban Development Appropriations Act FY2022; H.R. 4534, FAIR Transition and Competition Act; H.R. 4559, Department of Defense Climate Resiliency and Readiness Act; H.R. 4996, Ocean Shipping Reform Act of 2021; H.R. 5279, Defense Energy Efficiency Act; H.R. 5376, Inflation Reduction Act of 2022; H.R. 5389, REDUCE Act of 2021; H.R. 5537, Toxic-free Beauty Act of 2021; H.R. 5538, Cosmetic Fragrance and Flavor Ingredient Right to know Act of 2021; H.R. 5539, Cosmetic Supply Chain Transparency Act of 2021; H.R. 5540, Cosmetic Safety for Communities of Color and Professional Salon Workers Act of 2021; H.R. 6277, Ethylene is Essential for Chemistry and Manufacturing Act; H.R. 6562, CLEAR Act; H.R. 6787, Gas Prices Relief Act of 2022; H.R. 7810, Alan Reinstein Ban Asbestos Now Act of 2022; H.R. 7900, National Defense Authorization Act for FY2023; H.R. 8059, Recycling and Composting Accountability Act; H.R. 8183, Recycling Infrastructure and Accessibility Act; H.R. 8262, Department of the Interior, Environment, and Related Agencies Appropriations Act FY2023; H.R. 8294, Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2023; H.R. 8991, Methane Emissions Research Act of 2022; H.R. 8992, Methane Super-Emitter Strategy Act of 2022; H.R. 8993, Methane Emissions Mitigation Research and Development Act; H.R. 9000, Hydrogen for Industry Act of 2022; H.R. 9087, TAP American Energy Act; H.R. 9388, Protecting Communities from Plastics Act; S. 231, PFAS Act; S. 749, American Innovation and Jobs Act; S. 923, RECYCLE Act of 2021; S. 984, Break Free from Plastics Act 2021; S. 1260, US Innovation and Competition Act of 2021; S. 1605, National Defense Authorization Act for FY2022; S. 1807, Clean H2 Production Act; S. 1945, IGNITE HBCU Excellence Act; S. 2085, Save Our Future Act; S. 2100, Personal Care Products Safety Act; S. 2183, Superfund Polluter Pays Restoration Act of 2021; S. 2324, Federal Permitting Reform and Jobs Act; S. 2645, REDUCE Act of 2021; S. 2792, National Defense Authorization Act for FY2022; S. 3034, Department of the Interior, Environment, and Related Agencies Appropriations Act FY2022; S. 3112, Hydrogen for Industry Act of 2021; S. 3305, Chemical Tax Repeal Act; S. 3609, Gas Prices Relief Act of 2022; S. 3742, Recycling Infrastructure and Accessibility Act; S. 3743, Recycling and Composting Accountability Act; S. 4244, Alan Reinstein Ban Asbestos Now Act of 2022; S. 4316, Ensuring Safe and Toxic-Free Foods Act of 2022; S. 4348 Food and Drug Administration Safety and Landmark Advancements (FDASLA) Act; S. 4355, Clean Competition Act; S. 4543, James Inhofe National Defense Authorization Act for FY 2023; S. 4829, PFAS Intergovernmental Coordination Act; S. 5163, Protecting Communities from Plastics Act; 86Fed.Reg. 50296, Advance Notice of Proposed Rulemaking for Pyrolysis and Gasification Units; 87Fed.Reg. 40476, Advanced Notice of Proposed Rulemaking for Single-Use Plastics and Packaging; S.Res.304, A resolution designation July 2021 as "Plastic Pollution Action Month"; S.J.Res.14, A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Environmental Protection Agency relating to "Oil and Natural Gas Sector: Emission Standards for New, Reconstructed, and Modified Sources Review"; FY2022 Department of the Interior, Environment, and Related Agencies Appropriations; FY2023 EPA Appropriations; FY2022 Senate Inter-Environment Appropriations bill; FY2023 Department of the Interior, Environment and Related Agencies Appropriations Act; FY2023 Senate National Defense Authorization Act; Unintroduced Advanced Recycling, Recycling Content, and Recycling Standard; Unintroduced legislation regarding actions for sustainable change; Unintroduced legislation related to the Pesticide Registration Improvement Act; EO 14057, Executive Order Catalyzing Americas Clean Energy Economy Through Federal Sustainability; Chemical Management; Climate policy/carbon emissions reduction; FDA recycled content in food contact packaging; FIFRA Registration Review; Formaldehyde IRIS assessment; Innovative Materials for America's Growth and Infrastructure Newly Expanded (IMAGINE) Act; Nominations of Stephen A. Owens and Catherine J.K. Sandoval to the Chemical Safety and Hazard Investigation Board (CSB); PFAS Action Plan Issues; Regulation of Asbestos; Risk Management Plan Rulemaking; Spray Foam Policy; Superfund Tax; The Recycling Partnership's Producer Responsibility Legislation; The use of advanced materials in infrastructure; TSCA Implementation

Client expense: $5,560,000 · Firm income: Not reported

Government targets: Council on Environmental Quality (CEQ), Environmental Protection Agency (EPA), Executive Office of the President (EOP), General Services Administration (GSA), HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), SENATE, State, Dept of (DOS)

H.R. 257, INVEST Act; H.R. 507, Innovative Energy Manufacturing Act of 2021; H.R. 848, GREEN Act of 2021; H.R. 1062, ACCESS 45Q Act; H.R. 3623, IGNITE American Innovation Act; H.R. 4320, Help our Businesses Recover Act of 2021; H.R. 4408, Carbon Capture Improvement Act of 2021; H.R. 4427, Brownfields Redevelopment Tax Incentive Reauthorization Act of 2021; H.R. 4534, FAIR Transition and Competition Act; H.R. 5376, Inflation Reduction Act of 2022; H.R. 5389, REDUCE Act of 2021; H.R. 6277, Ethylene is Essential for Chemistry and Manufacturing Act; H.R. 6658, Protecting Family and Small Business Tax Cuts Act of 2022; H.R. 6787, Gas Prices Relief Act of 2022; S. 749, American Innovation and Jobs Act; S. 1034, Financing Our Energy Future Act; S. 1298, Clean Energy for America Act; S. 2085, Save Our Future Act; S. 2118, Clean Energy for America Act; S. 2183, Superfund Polluter Pays Restoration Act of 2021; S. 2645, REDUCE Act of 2021; S. 3609, Gas Prices Relief Act of 2022; S. 4355, Clean Competition Act; 25C Tax Credits; Tax Credits for Recycling; Superfund Tax; Tax Reform

Client expense: $5,560,000 · Firm income: Not reported

Government targets: Environmental Protection Agency (EPA), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of

H.R.204, STEM Opportunities Act. H.R.2695, Combating Sexual Harassment in Science Act. H.R.2777, Advanced Recycling Research and Development Act of 2021. H.R.2821, Plastic Waste Reduction and Recycling Research Act. S.749, American Innovation and Jobs Act.

Client expense: $1,830,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 2623 - Camerons Law H.R. 5376 - Build Back Better Act Issues related to the Orphan Drug Tax Credit Issues related to the deduction of research and development expenditures Issues related to corporate and international tax reform S. 749/H.R 1304 - American Innovation and Jobs Act

Client expense: $1,170,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1304, the American Innovation and R&D Competitiveness Act of 2021. S. 749, the American Innovation and Jobs Act. S. 1274, Remote and Mobile Workers Relief Act of 2021. S. 1545 & H.R. 3007, Disclosure of Tax Havens and Offshoring Act. Corporate tax, transfer pricing, treaty, foreign tax credit, mobile worker, international tax, and foreign tax issues. Administrations Fiscal Year 2022 and 2023 Revenue Proposals relating to corporate and international taxation. H. R. 1304, S. 748, R&D/ Internal Revenue Section 174. HR. 4521, United States Innovation and Competition Act/America Creating Opportunities for Manufacturing, Pre-Eminence in Technology, and Economic Strength of 2022.

Client expense: $2,540,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of

H.R.3684 - Infrastructure Investment and Jobs Act S.Con.Res.14 - A concurrent resolution setting forth the congressional budget for the United States Government for fiscal year 2022 and setting forth the appropriate budgetary levels for fiscal years 2023 through 2031 S. 2823 - No Hearing, No Vote Act of 2021 H.R.5376 - Build Back Better Act S. 1981, the Accelerating Charitable Efforts (ACE) Act S. 2519, RIP MSP Act H.R.4502 - Labor, Health and Human Services, Education, Agriculture, Rural Development, Energy and Water Development, Financial Services and General Government, Interior, Environment, Military Construction, Veterans Affairs, Transportation, and Housing and Urban Development Appropriations Act, 2022 H.R. 1068, the Carried Interest Fairness Act H.R. 1319, the American Rescue Plan H.R. 848 - Growing Renewable Energy and Efficiency Now (GREEN) Act H.R.1304 - American Innovation and R&D Competitiveness Act H.R.1584 - To impose a limitation on taxation and fees on transactions by certain securities industry participants, and for other purposes H.R.2165, the Exit Tax Prevention Act Issue related to electric vehicle tax credit Issues related to a federal carbon tax Issues related to Biden infrastructure plan and associated tax increases Issues related to Biden infrastructure plan and associated tax increases Issues related to capital gains taxation Issues related to corporate tax increases Issues related to estate taxes Issues related to Treasury nominations S. 510, the Ultra-Millionaire Tax Act S. 730/H.R. 2002, the Let States Cut Taxes Act S. 749, the American Innovation and Jobs Act S.743, the State Fiscal Flexibility Act S.3022, the Stop Wall Street Looting Act H.R. 5838, the Capital Gains Inflation Relief Act H.R. 4214, the Tax Deadline Simplification Act S. 3056, the Prohibiting IRS Financial Surveillance Act S. 4046, the Simplify, Dont Amplify the IRS Act H.R. 7743, the Small Businesses Before Bureaucrats Act H.R. 7503, the American Innovation Act S.Amdt.5194 to H.R.5376 - Inflation Reduction Act of 2022 S.3933 - CHIPS for America Act H.R.8913 - The TCJA Permanency Act H.Res.1285 - Requesting the President to transmit certain information to the House of Representatives relating to a waiver of intellectual property commitments under the World Trade Organization Agreement on Trade-Related Aspects of Intellectual Property Rights. S.4832 - Increase Reliable Services Now Act Issues related to 1099-k reporting threshold requirement H.R. 3425 the Saving Gig Economy Taxpayers Act the Emergency Taxpayer Paperwork and Audit Relief Act H.R.8853 - Protecting American Savers and Retirees Act

Client expense: $40,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1304, American Innovation and R&D Competitiveness Act of 2021 H.R. 1381/S. 480, Main Street Tax Certainty Act of 2021 H.R. 1712/S. 617, Death Tax Repeal Act H.R. 2617, Consolidated Appropriations Act, 2023 H.R. 3425, Saving Gig Economy Taxpayers Act H.R. 5376, Inflation Reduction Act of 2022 H.R. 8853, Protecting American Savers and Retirees Act H.R. 8913, TCJA Permanency Act H.R. 9030/S. 5015, Repealing the Ill-Conceived and Problematic (RIP) Book Minimum Tax Act S. 749, American Innovation and Jobs Act S. 948, A bill to protect American small businesses, gig workers, and freelancers by repealing the burdensome American Rescue Plan Act of 2021 transactions reporting threshold S. 1274, Remote and Mobile Worker Relief Act of 2021 S. 1298, Clean Energy for America Act S. 2621, Modernization of Derivatives Tax Act of 2021 Notice and Request for Comments, Internal Revenue Service; Proposed Extension of Information Collection Request Submitted for Public Comment, Concerning Source of Income from Certain Space and Ocean Activities, Source of Communications Income (87 Fed. Reg. 65,287, October 28, 2022) Guidance Related to the Foreign Tax Credit; Clarification of Foreign-Derived Intangible Income, T.D. 9959, 87 Fed. Reg. 276 (Jan. 4, 2022) (as corrected by 87 Fed. Reg. 45,018, 45,021, July 27, 2022) Various issues relating to The Tax Cuts and Jobs Act (P.L. 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code Section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look-thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; digital services taxes; OECD Pillar Two rules, including global anti-base erosion proposal (GloBE); general business tax credits; taxation of mobile and remote workers during the coronavirus pandemic; tax free paycheck protection program loan forgiveness; Paycheck Protection Program (PPP) tax deductibility; work opportunity tax credit; implementation of the American Rescue Plan Act (P.L. 117-2) including Section 9674 relating to 1099-K form reporting; IRS priority guidance plan; continuation of the stepped-up basis; potential corporate tax rate increase; continuation of the percentage depletion tax deduction; Minding the Tax Gap; Improving Tax Administration for the 21st Century; Canadian proposal to enact a retroactive Digital Services Tax (DST); Global Intangible Low-Taxed Income (GILTI); proposals to institute a tax on financial statement incomes of corporations, known as a Book Tax; proposed Internal Revenue Code Section 163(n) limit on deductions for business interest expense; Tax Reporting Proposal by the Department of the Treasury related to a $600 or more annual account threshold; U.S. Chile Tax Treaty, Convention for the Avoidance of Double Taxation and the Prevention Of Fiscal Evasion With Respect to Taxes on Income and Capital; legislation to address section 163(j) EBITDA standard for business interest deductions; section 174 (R & D amortization) and extension of 100 percent accelerated depreciation known as full expensing or bonus depreciation; Extraterritorial Application of Sec. 49 German Income Tax Act; potential modifications to the gasoline tax, including waiving or temporary suspension; implementation of 26 U.S. Code 174 - Amortization of research and experimental expenditures; implementation of the Inflation Reduction Act, (P.L. 117-169), including implementation of the Excise tax on repurchase of corporate stock, and corporate alternative minimum tax; IRS guidance related to the Foreign Tax Credit and the Arms Length Requirement; proposal to repeal section 852(b)(6) of the Internal Revenue Code; proposal to institute an excise tax on stock buybacks

Client expense: $20,990,000 · Firm income: Not reported

Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of

H.R. 4346 CHIPS and Science Act (Public Law 117-167) and implementation; H.R.1304 - American Innovation and R&D Competitiveness Act of 2021; S.749 - American Innovation and Jobs Act Issues related to R&D tax treatment and investment tax credit

Client expense: $1,900,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of

H.R. 1304: American Innovation and R&D Competitiveness Act of 2021; all provisions. S. 749: American Innovation and Jobs Act; all provisions

Client expense: $110,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Amortization of Research and Experimentation Expenses; American Innovation and R&D Competitiveness Act of 2021 - (H.R.1304); American Innovation and Jobs Act - (S.749); Consolidated Appropriations Act, 2023 (H.R.2617)

Client expense: $2,060,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 7776 - 2023 National Defense Authorization Act (NDAA) H.R. 2617 - Consolidated Appropriation S. 749 American Innovation and Jobs Act H.R. 1304 American Innovation and R&D Competitiveness Act of 2021 Access in global markets

Client expense: $2,370,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 7776 - 2023 National Defense Authorization Act (NDAA) H.R. 2617 - Consolidated Appropriation S. 749 American Innovation and Jobs Act H.R. 1304 American Innovation and R&D Competitiveness Act of 2021 Implementation of the Infrastructure Investment and Jobs Act. Policies related to connected and automated vehicle technologies. CHIPS Act Implementation

Client expense: $2,370,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, SENATE, Transportation, Dept of (DOT)