Securing Access to Lower Taxes by ensuring Deductibility Act

Extension and Expansion of Credits for Paid Sick and Family Leave and Employee Retention HR1319 - The American Rescue Plan Act of 2021 State and Local Tax Deduction HR202 - SALT Fairness Act HR613 - SALT Deductibility Act HR946 - SALT Act HR2439 - SALT Fairness for Working Families Act HR3925 - SHELTER Act HR5565 - Banana Stand Money Act S85 - SALT Deductibility Act S804 - SALT Deduction Fairness Act Communications with the House of Representatives re: the SALT cap. Section 199A Deduction HR1381 - Main Street Certainty Act S480 - Main Street Tax Certainty Act S2387, the Small Business Tax Fairness Act Communications with the House Ways & Means Committee and the Senate Finance Committee opposing the repeal of the Section 199A Qualified Business Interest Deduction. Opportunity Zones HR970 - The Opportunity Zone Extension Act HR4177 - The Expanding Opportunity Zones Act Communications with the U.S. Senate in support of extending the Qualified Opportunity Zone program deadlines. Section 1031 Like-Kind Exchanges HR1742 - The Real Estate Exchange Fairness Act Conversations with the U.S. House of Representatives and the U.S. Senate in support of retaining Section 1031 Like-Kind Exchanges. Neighborhood Homes Investment Act S98 - The Neighborhood Homes Investment Act HR2143 - The Neighborhood Homes Investment Act Conversations with the U.S. House of Representatives and the U.S. Senate supporting bolstering the NHIA. First time homebuyer tax credits HR2863 - First-Time Homebuyer Act of 2021 Conversations with the U.S. House of Representatives and the U.S. Senate in support of a first-time homebuyer tax credit. Low Income Housing Tax Credit HR4204, the Affordable House Act Conversations with the U.S. House of Representatives and the U.S. Senate in support of bolstering the Low Income Housing Tax Credit. Increasing Housing Supply Conversations with the U.S. House of Representatives and the U.S. Senate in support of tax incentives to create more housing supply and more housing options for first-time homebuyers. Communications with the House and Senate regarding legislative proposals to convert underused/abandoned commercial properties into residential real estate Estate Tax Reform HR1712 - Death Tax Repeal Act S617 - Death Tax Repeal Act Affordable Housing HR2573 - Affordable Housing Credit Improvement Act of 2021 HR2768 - American Housing and Economic Mobility Act S1136 - Affordable Housing Credit Improvement Act of 2021 S1368 - American Housing and Economic Mobility Act Commercial Real Estate Conversion Tax Credits HR4759 - The Revitalizing Downtowns Act S2511 - The Revitalizing Downtowns Act Carried Interest HR1068 - The Carried Interest Fairness Act S1598 - Carried Interest Fairness Act of 2021 Capital Gains Discussions regarding proposed legislation, the Sensible Taxation and Equity Promotion (STEP) Act. Communications with the House and Senate opposing increases to the capital gains tax rate and taxing of unrealized capital gains Energy Efficiency Tax Incentives HR2346 - E-QUIP Act Tax Credit for Disaster Mitigation/Expenses S1805 - Shelter Act REITs HR3123 - Parity for Non-Traded REITs Act Partnership Tax Rules Communications with the Senate Finance Committee about proposed legislation to change the partnership tax rules Tax Reform HR2275 - The Mortgage Debt Tax Forgiveness Act HR2276 - the Mortgage Insurance Tax Deduction Act HR2286 - A bill to treat property transferred by gift or at death as sold for fair market value S126 - A bill to amend the Internal Revenue Code of 1986 to make permanent the individual tax provisions of the tax reform law, and for other purposes. Communications with the House and Senate opposing changes to the "step-up in basis" provision and in support of increasing the section 121 IRC exclusion. Infrastructure Proposals HR5376 - Build Back Better Act Communications with the House and Senate regarding the pay-fors in the American Rescue Plan and the American Jobs Plan The Historic Tax Credit HR2266 - The Historic Tax Credit Growth and Opportunity Act HR2294 - The Historic Tax Credit Growth and Opportunity Act COVID-19 Recovery Communications with the U.S. House of Representatives and the U.S. Senate regarding the Coronavirus Recovery Fund Housing Tax Credit Statute Adjustment. Depreciation of Real Property HR722 9 - Renewing Investment in American Workers and Supply Chains Act Tax incentives for housing Discussions with the House and Senate regarding policy proposals to give tax incentives for the production of residential units.

Client expense: $14,820,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1346/S. 477-The Hospitality and Commerce Job Recovery Act of 2021: issues related to tax relief for the food and beverage industry and unmerchantable inventory due to COVID-19. Issues related to LIFO accounting. S. 617/H.R. 1712- Death Tax Repeal Act of 2021. Issues related to permanent estate tax relief. S. 480/H.R. 1381-The Main Street Tax Certainty Act. Issues related to the permanence of the 20% deduction for S. Corporations. Section 179 business expensing; bonus depreciation allowances. S. 85/H.R.613 - SALT Deductibility Act; issues related to the ability of pass through businesses to fully deduct state and local taxes. Issues related to the ability to use stepped-up basis. H.R. 5376, the Build Back Better Act: issues related to Section 199A deduction, Section 199A trust deduction levels, GRATS, stepped-up basis, capital gains rate, estate tax exemption levels, Net Investment Income Tax (NIIT), deduction levels of Qualified Business Income, individual tax rate, corporate tax rate, 3% surtax on income above $5 million, maintenance of grantor trusts.

Client expense: $600,000 · Firm income: Not reported

Extension and Expansion of Credits for Paid Sick and Family Leave and Employee Retention HR1319 - The American Rescue Plan Act of 2021 State and Local Tax Deduction HR202 - SALT Fairness Act HR613 - SALT Deductibility Act HR946 - SALT Act HR2439 - SALT Fairness for Working Families Act HR3925 - SHELTER Act HR5565 - Banana Stand Money Act S85 - SALT Deductibility Act S804 - SALT Deduction Fairness Act Communications with the House of Representatives re: the SALT cap. Section 199A Deduction HR1381 - Main Street Certainty Act S480 - Main Street Tax Certainty Act S2387, the Small Business Tax Fairness Act Communications with the House Ways & Means Committee and the Senate Finance Committee opposing the repeal of the Section 199A Qualified Business Interest Deduction Opportunity Zones HR970 - The Opportunity Zone Extension Act HR4177 - The Expanding Opportunity Zones Act Communications with the U.S. Senate in support of extending the Qualified Opportunity Zone program deadlines. Section 1031 Like-Kind Exchanges HR1742 - The Real Estate Exchange Fairness Act Conversations with the U.S. House of Representatives and the U.S. Senate in support of retaining Section 1031 Like-Kind Exchanges. Neighborhood Homes Investment Act S98 - The Neighborhood Homes Investment Act HR2143 - The Neighborhood Homes Investment Act Conversations with the U.S. House of Representatives and the U.S. Senate supporting bolstering the NHIA. First time homebuyer tax credits HR2863 - First-Time Homebuyer Act of 2021 Conversations with the U.S. House of Representatives and the U.S. Senate in support of a first-time homebuyer tax credit. Low Income Housing Tax Credit HR4204, the Affordable House Act Conversations with the U.S. House of Representatives and the U.S. Senate in support of bolstering the Low Income Housing Tax Credit. Increasing Housing Supply Conversations with the U.S. House of Representatives and the U.S. Senate in support of tax incentives to create more housing supply and more housing options for first-time homebuyers. Communications with the House and Senate regarding legislative proposals to convert underused/abandoned commercial properties into residential real estate Estate Tax Reform HR1712 - Death Tax Repeal Act S617 - Death Tax Repeal Act Affordable Housing HR2573 - Affordable Housing Credit Improvement Act of 2021 HR2768 - American Housing and Economic Mobility Act S1136 - Affordable Housing Credit Improvement Act of 2021 S1368 - American Housing and Economic Mobility Act Commercial Real Estate Conversion Tax Credits HR4759 - The Revitalizing Downtowns Act S2511 - The Revitalizing Downtowns Act Carried Interest HR1068 - The Carried Interest Fairness Act S1598 - Carried Interest Fairness Act of 2021 Capital Gains Discussions regarding proposed legislation, the Sensible Taxation and Equity Promotion (STEP) Act. Communications with the House and Senate opposing increases to the capital gains tax rate and taxing of unrealized capital gains Energy Efficiency Tax Incentives HR2346 - E-QUIP Act Tax Credit for Disaster Mitigation/Expenses S1805 - Shelter Act REITs HR3123 - Parity for Non-Traded REITs Act Partnership Tax Rules Communications with the Senate Finance Committee about proposed legislation to change the partnership tax rules Tax Reform HR2275 - The Mortgage Debt Tax Forgiveness Act HR2276 - the Mortgage Insurance Tax Deduction Act HR2286 - A bill to treat property transferred by gift or at death as sold for fair market value S126 - A bill to amend the Internal Revenue Code of 1986 to make permanent the individual tax provisions of the tax reform law, and for other purposes. Communications with the House and Senate opposing changes to the "step-up in basis" provision Infrastructure Proposals HR5376 - Build Back Better Act Communications with the House and Senate regarding the pay-fors in the American Rescue Plan and the American Jobs Plan The Historic Tax Credit HR2266 - The Historic Tax Credit Growth and Opportunity Act HR2294 - The Historic Tax Credit Growth and Opportunity Act COVID-19 Recovery Communications with the U.S. House of Representatives and the U.S. Senate regarding the Coronavirus Recovery Fund Housing Tax Credit Statute Adjustment. Depreciation of Real Property HR722 9 - Renewing Investment in American Workers and Supply Chains Act

H.R. 1346/S. 477-The Hospitality and Commerce Job Recovery Act of 2021: issues related to tax relief for the food and beverage industry and unmerchantable inventory due to COVID-19. Issues related to LIFO accounting. S. 617/H.R. 1712- Death Tax Repeal Act of 2021. Issues related to permanent estate tax relief. S. 480/H.R. 1381-The Main Street Tax Certainty Act. Issues related to the permanence of the 20% deduction for S. Corporations. Section 179 business expensing; bonus depreciation allowances. S. 85/H.R.613 - SALT Deductibility Act; issues related to the ability of pass through businesses to fully deduct state and local taxes. Issues related to the ability to use stepped-up basis. H.R. 5376, the Build Back Better Act: issues related to Section 199A deduction, Section 199A trust deduction levels, GRATS, stepped-up basis, capital gains rate, estate tax exemption levels, Net Investment Income Tax (NIIT), deduction levels of Qualified Business Income, individual tax rate, corporate tax rate, 3% surtax on income above $5 million, maintenance of grantor trusts.

Client expense: $280,000 · Firm income: Not reported

H.R. 5376 Build Back Better Act;; H.R. 1992/S. 170 Charitable Conservation Easement Program Integrity Act; H.R. 613/S. 85 SALT Deductibility Act; H.R. 2711/S.1239 Wastewater Subsidies Tax Exemption Act;

Client expense: $1,360,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Council on Environmental Quality (CEQ), Energy, Dept of, Executive Office of the President (EOP), Federal Emergency Management Agency (FEMA), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Office of Management & Budget (OMB), Office of Science & Technology Policy (OSTP), SENATE, U.S. Fish & Wildlife Service (USFWS)

Extension and Expansion of Credits for Paid Sick and Family Leave and Employee Retention HR1319 - The American Rescue Plan Act of 2021 State and Local Tax Deduction HR202 - SALT Fairness Act HR613 - SALT Deductibility Act HR946 - SALT Act HR2439 - SALT Fairness for Working Families Act HR3925 - SHELTER Act HR5565 - Banana Stand Money Act S85 - SALT Deductibility Act S804 - SALT Deduction Fairness Act Communications with the House of Representatives re: the SALT cap. Section 199A Deduction HR1381 - Main Street Certainty Act S480 - Main Street Tax Certainty Act S2387, the Small Business Tax Fairness Act Communications with the House Ways & Means Committee and the Senate Finance Committee opposing the repeal of the Section 199A Qualified Business Interest Deduction Opportunity Zones HR970 - The Opportunity Zone Extension Act HR4177 - The Expanding Opportunity Zones Act Communications with the U.S. Senate in support of extending the Qualified Opportunity Zone program deadlines. Section 1031 Like-Kind Exchanges HR1742 - The Real Estate Exchange Fairness Act Conversations with the U.S. House of Representatives and the U.S. Senate in support of retaining Section 1031 Like-Kind Exchanges. Neighborhood Homes Investment Act S98 - The Neighborhood Homes Investment Act HR2143 - The Neighborhood Homes Investment Act Conversations with the U.S. House of Representatives and the U.S. Senate supporting bolstering the NHIA. First time homebuyer tax credits HR2863 - First-Time Homebuyer Act of 2021 Conversations with the U.S. House of Representatives and the U.S. Senate in support of a first-time homebuyer tax credit. Low Income Housing Tax Credit HR4204, the Affordable House Act Conversations with the U.S. House of Representatives and the U.S. Senate in support of bolstering the Low Income Housing Tax Credit. Increasing Housing Supply Conversations with the U.S. House of Representatives and the U.S. Senate in support of tax incentives to create more housing supply and more housing options for first-time homebuyers. Communications with the House and Senate regarding legislative proposals to convert underused/abandoned commercial properties into residential real estate Estate Tax Reform HR1712 - Death Tax Repeal Act S617 - Death Tax Repeal Act Affordable Housing HR2573 - Affordable Housing Credit Improvement Act of 2021 HR2768 - American Housing and Economic Mobility Act S1136 - Affordable Housing Credit Improvement Act of 2021 S1368 - American Housing and Economic Mobility Act Commercial Real Estate Conversion Tax Credits HR4759 - The Revitalizing Downtowns Act S2511 - The Revitalizing Downtowns Act Carried Interest HR1068 - The Carried Interest Fairness Act S1598 - Carried Interest Fairness Act of 2021 Capital Gains Discussions regarding proposed legislation, the Sensible Taxation and Equity Promotion (STEP) Act. Communications with the House and Senate opposing increases to the capital gains tax rate and taxing of unrealized capital gains Energy Efficiency Tax Incentives HR2346 - E-QUIP Act Tax Credit for Disaster Mitigation/Expenses S1805 - Shelter Act REITs HR3123 - Parity for Non-Traded REITs Act Partnership Tax Rules Communications with the Senate Finance Committee about proposed legislation to change the partnership tax rules Tax Reform HR2275 - The Mortgage Debt Tax Forgiveness Act HR2276 - the Mortgage Insurance Tax Deduction Act HR2286 - A bill to treat property transferred by gift or at death as sold for fair market value S126 - A bill to amend the Internal Revenue Code of 1986 to make permanent the individual tax provisions of the tax reform law, and for other purposes. Communications with the House and Senate opposing changes to the "step-up in basis" provision Infrastructure Proposals HR5376 - Build Back Better Act Communications with the House and Senate regarding the pay-fors in the American Rescue Plan and the American Jobs Plan The Historic Tax Credit HR2266 - The Historic Tax Credit Growth and Opportunity Act HR2294 - The Historic Tax Credit Growth and Opportunity Act Discussions with the U.S. Treasury Department regarding tax policy, like-kind exchanges, capital gains, tax incentives for residential units, and the step-up in basis.

H.R. 5376 Build Back Better Act;; H.R. 1992/S. 170 Charitable Conservation Easement Program Integrity Act; H.R. 613/S. 85 SALT Deductibility Act; H.R. 2711/S.1239 Wastewater Subsidies Tax Exemption Act;

Client expense: $1,360,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Council on Environmental Quality (CEQ), Energy, Dept of, Executive Office of the President (EOP), Federal Emergency Management Agency (FEMA), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Office of Management & Budget (OMB), Office of Science & Technology Policy (OSTP), SENATE, U.S. Fish & Wildlife Service (USFWS)

H.R. 1346/S. 477-The Hospitality and Commerce Job Recovery Act of 2021: issues related to tax relief for the food and beverage industry and unmerchantable inventory due to COVID-19. Issues related to LIFO accounting. S. 617/H.R. 1712- Death Tax Repeal Act of 2021. Issues related to permanent estate tax relief. S. 480/H.R. 1381-The Main Street Tax Certainty Act. Issues related to the permanence of the 20% deduction for S. Corporations. Section 179 business expensing; bonus depreciation allowances. S. 85/H.R.613 - SALT Deductibility Act; issues related to the ability of pass through businesses to fully deduct state and local taxes Issues related to the ability to use stepped-up basis. H.R. 5376, the Build Back Better Act: issues related to Section 199A deduction, Section 199A trust deduction levels, GRATS, stepped-up basis, capital gains rate, estate tax exemption levels, Net Investment Income Tax (NIIT), deduction levels of Qualified Business Income, individual tax rate, corporate tax rate, 3% surtax on income above $5 million, maintenance of grantor trusts.

Client expense: $310,000 · Firm income: Not reported

Extension and Expansion of Credits for Paid Sick and Family Leave and Employee Retention HR1319 - The American Rescue Plan Act of 2021 State and Local Tax Deduction HR202 - SALT Fairness Act HR613 - SALT Deductibility Act HR946 - SALT Act HR2439 - SALT Fairness for Working Families Act HR3925 - SHELTER Act HR5565 - Banana Stand Money Act S85 - SALT Deductibility Act S804 - SALT Deduction Fairness Act Communications with the House of Representatives re: the SALT cap. Section 199A Deduction HR1381 - Main Street Certainty Act S480 - Main Street Tax Certainty Act S2387, the Small Business Tax Fairness Act Communications with the House Ways & Means Committee and the Senate Finance Committee opposing the repeal of the Section 199A Qualified Business Interest Deduction Opportunity Zones HR970 - The Opportunity Zone Extension Act HR4177, the Expanding Opportunity Zones Act Section 1031 Like-Kind Exchanges HR1742 - The Real Estate Exchange Fairness Act Conversations with the U.S. House of Representatives and the U.S. Senate in support of retaining Section 1031 Like-Kind Exchanges. Neighborhood Homes Investment Act S98 - The Neighborhood Homes Investment Act HR2143 - The Neighborhood Homes Investment Act Conversations with the U.S. House of Representatives and the U.S. Senate supporting bolstering the NHIA. First time homebuyer tax credits HR2863 - First-Time Homebuyer Act of 2021 Conversations with the U.S. House of Representatives and the U.S. Senate in support of a first-time homebuyer tax credit. Low Income Housing Tax Credit HR4204, the Affordable House Act Conversations with the U.S. House of Representatives and the U.S. Senate in support of bolstering the Low Income Housing Tax Credit. Increasing Housing Supply Conversations with the U.S. House of Representatives and the U.S. Senate in support of tax incentives to create more housing supply and more housing options for first-time homebuyers. Communications with the House and Senate regarding legislative proposals to convert underused/abandoned commercial properties into residential real estate Estate Tax Reform HR1712 - Death Tax Repeal Act S617 - Death Tax Repeal Act Affordable Housing HR2573 - Affordable Housing Credit Improvement Act of 2021 HR2768 - American Housing and Economic Mobility Act S1136 - Affordable Housing Credit Improvement Act of 2021 S1368 - American Housing and Economic Mobility Act Commercial Real Estate Conversion Tax Credits HR4759 - The Revitalizing Downtowns Act S2511 - The Revitalizing Downtowns Act Carried Interest HR1068 - The Carried Interest Fairness Act S1598 - Carried Interest Fairness Act of 2021 Capital Gains Discussions regarding proposed legislation, the Sensible Taxation and Equity Promotion (STEP) Act. Communications with the House and Senate opposing increases to the capital gains tax rate and taxing of unrealized capital gains Energy Efficiency Tax Incentives HR2346 - E-QUIP Act Tax Credit for Disaster Mitigation/Expenses S1805 - Shelter Act REITs HR3123 - Parity for Non-Traded REITs Act Partnership Tax Rules Communications with the Senate Finance Committee about proposed legislation to change the partnership tax rules Tax Reform HR2275 - The Mortgage Debt Tax Forgiveness Act HR2276 - the Mortgage Insurance Tax Deduction Act HR2286 - A bill to treat property transferred by gift or at death as sold for fair market value S126 - A bill to amend the Internal Revenue Code of 1986 to make permanent the individual tax provisions of the tax reform law, and for other purposes. Communications with the House and Senate opposing changes to the "step-up in basis" provision Communications with the House Ways and Means Committee and Senate Finance Committee regarding proposed limitations on real estate investment Infrastructure Proposals HR5376 - Build Back Better Act Communications with the House and Senate regarding the pay-fors in the American Rescue Plan and the American Jobs Plan The Historic Tax Credit HR2266 - The Historic Tax Credit Growth and Opportunity Act HR2294 - The Historic Tax Credit Growth and Opportunity Act Discussions with the U.S. Treasury Department regarding tax policy, like-kind exchanges, capital gains, tax incentives for residential units, and the step-up in basis.

H.R. 1346/S. 477-The Hospitality and Commerce Job Recovery Act of 2021: issues related to tax relief for the food and beverage industry and unmerchantable inventory due to COVID-19. Issues related to LIFO accounting. S. 617/H.R. 1712- Death Tax Repeal Act of 2021. Issues related to permanent estate tax relief. S. 480/H.R. 1381-The Main Street Tax Certainty Act. Issues related to the permanence of the 20% deduction for S. Corporations. Section 179 business expensing; bonus depreciation allowances. S. 85/H.R.613 - SALT Deductibility Act; issues related to the ability of pass through businesses to fully deduct state and local taxes Issues related to the ability to use stepped-up basis. 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; issues related to Section 199A deduction, Section 199A trust deduction levels, GRATS, stepped-up basis, capital gains rate, estate tax exemption levels, Net Investment Income Tax (NIIT), deduction levels of Qualified Business Income, individual tax rate, corporate tax rate, 3% surtax on income above $5 million.

Client expense: $130,000 · Firm income: Not reported

H.R. 5376 Build Back Better Act;; H.R. 1992/S. 170 Charitable Conservation Easement Program Integrity Act; H.R. 613/S. 85 SALT Deductibility Act; H.R. 2711/S.1239 Wastewater Subsidies Tax Exemption Act;

Client expense: $270,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Army, Dept of (Corps of Engineers), Energy, Dept of, Executive Office of the President (EOP), Federal Emergency Management Agency (FEMA), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), SENATE

Extension and Expansion of Credits for Paid Sick and Family Leave and Employee Retention HR1319 - The American Rescue Plan Act of 2021 State and Local Tax Deduction HR__ - SALT Relief and Marriage Penalty Elimination Act HR202 - SALT Fairness Act HR613 - SALT Deductibility Act HR946 - SALT Act HR2439 - SALT Fairness for Working Families Act S85 - SALT Deductibility Act S804 - SALT Deduction Fairness Act Section 199A Deduction HR1381 - Main Street Certainty Act S480 - Main Street Tax Certainty Act Communications with the House Ways & Means Committee and the Senate Finance Committee opposing the repeal of the Section 199A Qualified Business Interest Deduction Opportunity Zones HR970 - The Opportunity Zone Extension Act Section 1031 Like-Kind Exchanges Conversations with the U.S. House of Representatives and the U.S. Senate in support of retaining Section 1031 Like-Kind Exchanges. Neighborhood Homes Investment Act S98 - The Neighborhood Homes Investment Act HR2143 - The Neighborhood Homes Investment Act Conversations with the U.S. House of Representatives and the U.S. Senate supporting bolstering the NHIA. First time homebuyer tax credits HR2863 - First-Time Homebuyer Act of 2021 Conversations with the U.S. House of Representatives and the U.S. Senate in support of a first-time homebuyer tax credit. Low Income Housing Tax Credit Conversations with the U.S. House of Representatives and the U.S. Senate in support of bolstering the Low Income Housing Tax Credit. Increasing Housing Supply Conversations with the U.S. House of Representatives and the U.S. Senate in support of tax incentives to create more housing supply and more housing options for first-time homebuyers. Communications with the House and Senate regarding legislative proposals to convert underused/abandoned commercial properties into residential real estate Estate Tax Reform HR1712 - Death Tax Repeal Act S617 - Death Tax Repeal Act Affordable Housing HR2573 - Affordable Housing Credit Improvement Act of 2021 HR2768 - American Housing and Economic Mobility Act S1136 - Affordable Housing Credit Improvement Act of 2021 S1368 - American Housing and Economic Mobility Act Carried Interest HR1068 - The Carried Interest Fairness Act S1598 - Carried Interest Fairness Act of 2021 Capital Gains Discussions regarding proposed legislation, the Sensible Taxation and Equity Promotion (STEP) Act. Communications with the House and Senate opposing increases to the capital gains tax rate and taxing of unrealized capital gains Energy Efficiency Tax Incentives HR2346 - E-QUIP Act Tax Credit for Disaster Mitigation/Expenses S1805 - Shelter Act REITs HR3123 - Parity for Non-Traded REITs Act Tax Reform S126 - A bill to amend the Internal Revenue Code of 1986 to make permanent the individual tax provisions of the tax reform law, and for other purposes. Communications with the House and Senate opposing changes to the "step-up in basis" provision Infrastructure Proposals Communications with the House and Senate regarding the pay-fors in the American Rescue Plan and the American Jobs Plan Discussions with the U.S. Treasury Department regarding tax policy, 1031 like-kind exchanges, capital gains, and tax incentives for building residential housing units.

H.R. 1992/S. 170 Charitable Conservation Easement Program Integrity Act H.R. 2711/S. 1239 Wastewater Tax Exemption bill H.R. 613/S. 85 SALT Deductibility Act S. 1298 Clean Energy for America Act Hyrdo tax credit

Client expense: $650,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Council on Environmental Quality (CEQ), Energy, Dept of, HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Natl Oceanic & Atmospheric Administration (NOAA), SENATE, U.S. Fish & Wildlife Service (USFWS)

H.R. 1346/S. 477-The Hospitality and Commerce Job Recovery Act of 2021: issues related to tax relief for the food and beverage industry and unmerchantable inventory due to COVID-19. Issues related to LIFO accounting. S. 617/H.R. 1712- Death Tax Repeal Act of 2021. Issues related to permanent estate tax relief. S. 480/H.R. 1381-The Main Street Tax Certainty Act. Issues related to the permanence of the 20% deduction for S. Corporations. Section 179 business expensing; bonus depreciation allowances. S. 85/H.R.613 - SALT Deductibility Act; issues related to the ability of pass through businesses to fully deduct state and local taxes Issues related to the ability to use stepped-up basis

Client expense: $210,000 · Firm income: Not reported

H.R. 1346/S. 477-The Hospitality and Commerce Job Recovery Act of 2021: issues related to tax relief for the food and beverage industry and unmerchantable inventory due to COVID-19. Issues related to LIFO accounting. S. 617/H.R. 1712- Death Tax Repeal Act of 2021. Issues related to permanent estate tax relief. S. 480/H.R. 1381-The Main Street Tax Certainty Act. Issues related to the permanence of the 20% deduction for S. Corporations. Section 179 business expensing; bonus depreciation allowances. S. 85/H.R.613 - SALT Deductibility Act

Client expense: $200,000 · Firm income: Not reported

Extension and Expansion of Credits for Paid Sick and Family Leave and Employee Retention HR1319 - The American Rescue Plan Act of 2021 State and Local Tax Deduction HR202 - SALT Fairness Act HR613 - SALT Deductibility Act HR946 - SALT Act S85 - SALT Deductibility Act S804 - SALT Deduction Fairness Act Section 199A Deduction HR1381 - Main Street Certainty Act Opportunity Zones HR970 - The Opportunity Zone Extension Act Section 1031 Like-Kind Exchanges Conversations with the U.S. House of Representatives and the U.S. Senate in support of retaining Section 1031 Like-Kind Exchanges. Neighborhood Homes Investment Act S98 - The Neighborhood Homes Investment Act Conversations with the U.S. House of Representatives and the U.S. Senate supporting bolstering the NHIA. First time homebuyer tax credits Conversations with the U.S. House of Representatives and the U.S. Senate in support of a first-time homebuyer tax credit. Low Income Housing Tax Credit Conversations with the U.S. House of Representatives and the U.S. Senate in support of bolstering the Low Income Housing Tax Credit. Increasing Housing Supply Conversations with the U.S. House of Representatives and the U.S. Senate in support of tax incentives to create more housing supply and more housing options for first-time homebuyers.

Client expense: $7,940,000 · Firm income: Not reported