Federal Disaster Responsibility Act

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; Individual, S corporation, partnership, trust and estate implementation issues in the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting, including section 6045 broker basis reporting; Disaster relief, including the Filing Relief for Natural Disasters Act (H.R. 3861 / S. 1815), the Casualty Loss Deduction Restoration Act (H.R. 4539), the Federal Disaster Responsibility Act (H.R. 5343 / S. 2721), and the Disaster Tax Lookback Parity Act of 2024 (H.R. 8007); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1477 / S. 7.22), legislative proposals related to the farmers and fishers tax deadline; Energy tax credits; Excise tax on repurchases of corporate stock; IRS priority guidance plan; E-signature; Tax administration issues, including appeals, first-time abatement penalty relief, electronic filing, regulation of tax return preparers, credit and refund lookback period, mailbox rule for electronic submissions and payments and the Electronic Communications Uniformity Act (S. 1338), IRS user fees, IRS Form 1099-K reporting and the Saving Gig Economy Taxpayers Act (H.R. 190) and the Red Tape Reduction Act (S. 1761), IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act of 2023 (H.R. 3566), filing flexibility, quarterly estimated payments and the Tax Deadline Simplification Act (H.R. 3708), the Tax Administration Simplification Act (H.R. 8864), and Improving IRS Customer Service Act (S. 5280); Trust and estate issues, including foreign trust reporting, domestic grantor trust reporting, generation-skipping transfer taxes, purpose trusts, and section 645; Mobile workforce and state income tax simplification issues; State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing and the Tax Relief for American Families and Workers Act of 2024 (H.R. 7024) the American Innovation and Jobs Act (S. 866) and the American Innovation and R&D Competitiveness Act of 2023 (H.R. 2673) and other expired and expiring provisions, section 473 relief including the Supply Chain Disruptions Relief Act (H.R. 700 / S. 443), credit for increasing research activities, and automatic changes in methods of accounting, including change to required section 174 method; Corporate taxation issues, including the corporate alternative minimum tax (CAMT) and the Book Minimum Tax Repeal Act (H.R. 3210 / S. 1559) and legislative proposals related to CAMT simplification; Partnership taxation issues, including the centralized partnership audit regime, basis-shifting transactions; S corporation taxation issues, including inadvertent terminations, F reorganizations; Employee benefits tax issues, including implementation of and technical corrections to SECURE 2.0, remote work environment, the employee retention credit and the Employee Retention Tax Credit Repeal Act (S. 5079), and executive compensation; Exempt organization issues, including donor-advised funds, Form 990 series; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including dual residents reporting, income and currency gain or loss, report of foreign bank and financial accounts reporting extensions for disasters, and OECD Pillar One and Pillar Two issues; Individual tax issues, including section 461(l) excess business losses of noncorporate taxpayers; Taxpayer digital privacy issues; Beneficial ownership information reporting issues, including the Protecting Small Business Information Act of 2023 (H.R. 4035 / S. 2623); Emergency Capital Investment Program, Quarterly Supplemental Reporting; Taxpayer privacy.

Client expense: $1,300,000 · Firm income: Not reported

Government targets: Financial Crimes Enforcement Network (FinCEN), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Labor, Dept of (DOL), SENATE, Treasury, Dept of

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; Individual, S corporation, partnership, trust and estate implementation issues in the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting, including section 6045 broker basis reporting; Disaster relief, including the Filing Relief for Natural Disasters Act (H.R. 3861 / S. 1815), the Casualty Loss Deduction Restoration Act (H.R. 4539), the Federal Disaster Responsibility Act (H.R. 5343 / S. 2721), and the Disaster Tax Lookback Parity Act of 2024 (H.R. 8007); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1477 / S. 7.22); Energy tax credits; Excise tax on repurchases of corporate stock; IRS priority guidance plan; E-signature; Tax administration issues, including appeals, first-time abatement penalty relief, electronic filing, regulation of tax return preparers, credit and refund lookback period, mailbox rule for electronic submissions and payments and the Electronic Communications Uniformity Act (S. 1338), IRS user fees, IRS Form 1099-K reporting and the Saving Gig Economy Taxpayers Act (H.R. 190) and the Red Tape Reduction Act (S. 1761), IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act of 2023 (H.R. 3566), filing flexibility, quarterly estimated payments and the Tax Deadline Simplification Act (H.R. 3708); Trust and estate issues, including foreign trust reporting, domestic grantor trust reporting, generation-skipping transfer taxes, purpose trusts, and section 645; Mobile workforce and state income tax simplification issues; State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing and the Tax Relief for American Families and Workers Act of 2024 (H.R. 7024) the American Innovation and Jobs Act (S. 866) and the American Innovation and R&D Competitiveness Act of 2023 (H.R. 2673) and other expired and expiring provisions, section 473 relief including the Supply Chain Disruptions Relief Act (H.R. 700 / S. 443), credit for increasing research activities, and automatic changes in methods of accounting, including change to required section 174 method; Corporate taxation issues, including the corporate alternative minimum tax and the Book Minimum Tax Repeal Act (H.R. 3210 / S. 1559); Partnership taxation issues, including the centralized partnership audit regime; S corporation taxation issues, including inadvertent terminations, F reorganizations; Employee benefits tax issues, including implementation of and technical corrections to SECURE 2.0, remote work environment, the employee retention credit, and executive compensation; Exempt organization issues, including donor-advised funds, Form 990 series; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including dual residents reporting, income and currency gain or loss, report of foreign bank and financial accounts reporting extensions for disasters, and OECD Pillar One and Pillar Two issues; Individual tax issues, including section 461(l) excess business losses of noncorporate taxpayers; Taxpayer digital privacy issues; Beneficial ownership information reporting issues, including the Protecting Small Business Information Act of 2023 (H.R. 4035 / S. 2623); Emergency Capital Investment Program, Quarterly Supplemental Reporting; Taxpayer privacy.

FY 2024 Appropriations H.R. 4394- Energy and Water Development and Related Agencies Appropriations Act H.R. 4367- Department of Homeland Security Appropriations Act S. 2443 - Energy and Water Development and Related Agencies Appropriations Act S.2437/H.R. 4820 - Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 H.R. 5343/S. 2721 - Federal Disaster Responsibility Act H.R. 5860 - Continuing Appropriations Act, 2024 and Other Extensions Act H.R.6363 - Further Continuing Appropriations and Other Extensions Act, 2024

Client expense: $312,226 · Firm income: Not reported

Government targets: Army, Dept of (Corps of Engineers), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Federal Emergency Management Agency (FEMA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Labor, Dept of (DOL), Natl Institute of Standards & Technology (NIST), Natl Oceanic & Atmospheric Administration (NOAA), Natl Science Foundation (NSF), SENATE, Transportation, Dept of (DOT), U.S. Geological Survey (USGS)

H.R.132 - To amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to include algal blooms in the definition of a major disaster, and for other purposes. H.R.176 - To amend the Internal Revenue Code of 1986 to establish a deduction for attorney fees awarded with respect to certain wildfire damages and to exclude from gross income settlement funds received with respect to such damages. H.R.189 - To require that only two alternatives be considered with respect to certain proposed collaborative forest management activities, and for other purposes. H.R.243 - To amend the Agricultural Act of 2014 and the Consolidated Farm and Rural Development Act to require producers to establish disaster preparedness plans to be eligible for certain disaster assistance programs, and for other purposes. H.R.259 - To provide for an online repository for certain reporting requirements for recipients of Federal disaster assistance, and for other purposes. H.R.318 - Protecting Homeowners from Disaster Act of 2023 - To amend the Internal Revenue Code of 1986 to repeal the limitation on deductions for personal casualty losses. H.R.369 - To require the National Institute of Standards and Technology to conduct research on public safety communication coordination standards among wildland firefighters and fire management response officials. H.R.480 - To amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to provide flexibility with the cost share for fire management assistance, and for other purposes. H.R.482 - Western Wildfire Support Act of 2023 H.R.550 - To direct the Administrator of the National Oceanic and Atmospheric Administration to maintain a program that improves wildfire forecasting and detection, and for other purposes. S.116 - A bill to amend the Disaster Relief Supplemental Appropriations Act, 2023 to improve disaster relief funding, and for other purposes. H.R.600 - To waive certain provisions in the case of an emergency declaration under the Robert T. Stafford Disaster Relief and Emergency Assistance Act. H.R.662 - To amend the Disaster Relief Supplemental Appropriations Act, 2023 to improve disaster relief funding for agricultural producers, and for other purposes. S.180 - A bill to amend the Disaster Relief Supplemental Appropriations Act, 2023, to improve disaster relief funding for agricultural producers, and for other purposes. S.188 - A bill to direct the Secretary of Agriculture to select and implement landscape-scale forest restoration projects, to assist communities in increasing their resilience to wildfire, and for other purposes. H.R.868 - To shorten the review period for the Congressional review of termination of certain national emergencies, and for other purposes. H.R.934 - To require the Secretary of Agriculture to carry out activities to suppress wildfires, and for other purposes. S.310 - A bill to establish an advisory group to encourage and foster collaborative efforts among individuals and entities engaged in disaster recovery relating to debris removal, and for other purposes. H.R.1009 - To require the President develop a national strategy for utilizing microreactors to assist with natural disaster response efforts, and for other purposes. S.479 - A bill to modify the fire management assistance cost share, and for other purposes. S.485 - A bill to amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to authorize the President to provide hazard mitigation assistance for mitigating and preventing post-wildfire flooding and debris flow, and for other purposes. H.R.1236 - To establish an Outdoor Restoration Fund for restoration and resilience projects, and for other purposes H.R.1242 - To make improvements to the role of the Department of Defense in responding to domestic emergencies, including wildfires. H.R.1331 - To treat Hurricane Ian as a qualified disaster for purposes of determining the tax treatment of certain disaster-related personal casualty losses. S.555 - A bill to improve disaster assistance programs of the Department of Agriculture, and for other purposes. H.R.1517 / S.747 - A bill to authorize the Secretary of Agriculture to provide grants to States, territories, and Indian Tribes to address contamination by perfluoroalkyl and polyfluoroalkyl substances on farms, and for other purposes. H.R.1586 - To allow the Secretary of the Interior and the Secretary of Agriculture to use a fire retardant, chemical, or water for fire suppression, control, or prevention activities. H.R.1605 - To authorize the President to provide disaster assistance to States and Indian Tribes under a major disaster recovery program, and for other purposes. S.764 - A bill to amend the Internal Revenue Code of 1986 to provide special rules for casualty losses incurred by reason of Hurricane Ian, Hurricane Nicole, and Hurricane Fiona. S.796 - A bill to exempt discharges of fire retardant by Federal land management agencies, State governments, political subdivisions of States, and Tribal governments from the permitting requirements of the National Pollutant Discharge Elimination System, and for other purposes. S.820 - A bill to add the Consumer Product Safety Commission to the list of agencies required to be represented on the PFAS interagency working group. H.R.1796 - To improve individual assistance provided by the Federal Emergency Management Agency, and for other purposes. H.R.2371 - To ensure that older adults and individuals with disabilities are prepared for disasters, and for other purposes. H.R.2505 - To require the Corps of Engineers to notify affected communities before releasing water contaminated with cyanotoxins from flood risk management structures, and for other purposes. H.R.2619 - To amend the Internal Revenue Code of 1986 to provide a lookback rule in the case of certain Federally declared disasters for amounts related to earned income for purposes of determining certain tax credits. H.R.2672/ S 1180 - To amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to provide for the authority to reimburse local governments or electric cooperatives for interest expenses, and for other purposes. H.R.2683 - To amend title 38, United States Code, to authorize the Secretary of Veterans Affairs to make certain contributions to local authorities to mitigate the risk of flooding on local property adjacent to medical facilities of the Department of Veterans Affairs, and for other purposes. S.1284 - A bill to improve forecasting and understanding of tornadoes and other hazardous weather, and for other purposes. H.R.2966/ S 1370 - To reauthorize and limit the pre-disaster mitigation program of the Small Business Administration, and for other purposes. H.R.3192 - To require the Secretary of Veterans Affairs to establish and maintain a registry for certain individuals who may have been exposed to per- and polyfluoroalkyl substances due to the environmental release of aqueous film-forming foam on military installations. S.1528 - A bill to streamline the sharing of information among Federal disaster assistance agencies, to expedite the delivery of life-saving assistance to disaster survivors, to speed the recovery of communities from disasters, to protect the security and privacy of information provided by disaster survivors, and for other purposes. H.R.3219 - To provide for a moratorium on evictions from and foreclosures on residences during a major disaster or emergency, and for other purposes. H.R.3275 - To direct the Secretary of the Interior and the Secretary of Homeland Security, acting through the Administrator of the Federal Emergency Management Agency, to establish a pilot grant program to address damage from mudslides that occur after a wildland fire, and for other purposes. H.R.3296 - To provide that construction, rebuilding, or hardening of communications facilities following a major disaster or an emergency related to a wildfire is not subject to requirements to prepare certain environmental or historical preservation reviews. H.R.3301 - To provide that a project to replace or improve a communications facility following a major disaster or an emergency declared by the President is not subject to requirements to prepare certain environmental or historical preservation reviews, and for other purposes. H.R.3439/ S 1715 - To direct the Secretary of Agriculture to select and implement landscape-scale forest restoration projects, to assist communities in increasing their resilience to wildfire, and for other purposes. H.R.3525 - To establish a Natural Disaster Risk Reinsurance Program, and for other purposes. H.R.3615 - To direct the Secretary of Energy to carry out a demonstration program for projects that improve electric grid resilience with respect to wildfires, and for other purposes. H.R.3626 - To amend the Post-Katrina Emergency Management Reform Act of 2006 to set training requirements on eligibility for certain emergency management performance grants, and for other purposes. H.R.3655 - To enhance predisaster mitigation to prevent future natural disasters, and for other purposes. S.1686 - A bill to establish a community disaster assistance fund for housing and community development and to authorize the Secretary of Housing and Urban Development to provide, from the fund, assistance through a community development block grant disaster recovery program, and for other purposes. S.1719 - A bill to amend the Healthy Forests Restoration Act of 2003 to establish emergency fireshed management areas, and for other purposes. H.R.3777 - To amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to provide assistance for common interest communities, condominiums, and housing cooperatives damaged by a major disaster, and for other purposes. S.1764 - A bill to improve Federal activities relating to wildfires, and for other purposes. S.1858 - A bill to amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to establish a deadline for applying for disaster unemployment assistance. H.R.4069 - To increase observations, understanding, and forecasting of coastal flooding and storm surge events, to address weather observation gaps in highly vulnerable areas, and for other purposes. H.R.4070 - To amend the Internal Revenue Code of 1986 to provide for the exclusion from gross income of amounts received from state-based catastrophe loss mitigation programs. H.R.4235 - To direct the Secretary of Agriculture and the Secretary of the Interior to establish a wildfire technology testbed pilot program, and for other purposes. H.R.4247 - To direct the Secretary of the Army to establish a task force on the California snowpack and flood mitigation, and for other purposes. S.2029 - A bill to appropriate amounts to carry out the Robert T. Stafford Disaster Relief and Emergency Assistance Act. S.2097 - A bill to amend the Agricultural Act of 2014 to improve a program that provides livestock disaster assistance, and for other programs. H.R.4295 - To appropriate amounts to carry out the Robert T. Stafford Disaster Relief and Emergency Assistance Act. H.R.4296 - To direct the Secretary of the Interior to establish a grant program to assist primarily low-income individuals in making their homes and property more resilient to the impacts of climate change, and for other purposes. H.R.4305/S 2106 - To amend the Internal Revenue Code of 1986 to provide a credit against tax for disaster mitigation expenditures. H.R.4539/S. 2236 - To amend the Internal Revenue Code of 1986 to repeal the temporary limitation on personal casualty losses. H.R.4584 - To improve the Federal effort to reduce wildland fire risks, and for other purposes. H.R.4774 - To direct the Administrator of the Federal Emergency Management Agency to issue guidance on extreme temperature events and resilience goals, and for other purposes. H.R.4866 - To direct the Administrator of the National Oceanic and Atmospheric Administration to establish a program to improve fire weather and fire environment forecasting, detection, and local collaboration, and for other purposes. H.R.4970 - To provide an exclusion from gross income for compensation for expenses and losses resulting from certain wildfires. H.R.5057 - To require the Secretary of Agriculture to carry out a program to provide payments to producers experiencing certain crop losses as a result of a disaster. S.2698 - A bill to require the Secretary of Agriculture to carry out a program to provide payments to producers experiencing certain crop losses as a result of a disaster. H.R.5122 - To amend title 10, United States Code, to include the hardening of infrastructure in support of disaster mitigation in the definition of humanitarian and civic assistance. H.R.5201 - To amend the Homeland Security Act of 2002 to provide for the mitigation of cybersecurity risks by the Federal Emergency Management Agency, and for other purposes. H.R.5250 - Flooding Prevention, Assessment, and Restoration Act of 2023 H.R.5343 - Federal Disaster Responsibility Act S.2721 - A bill to appropriate amounts to carry out the Robert T. Stafford Disaster Relief and Emergency Assistance Act, and for other purposes. S.2749 - Wildfire Resilient Communities Act S.2779 - A bill to amend the Public Works and Economic Development Act of 1965 to direct the Secretary of Commerce to establish an Office of Disaster Recovery and Resilience, and for other purposes. H.R.5473 - To amend certain laws relating to disaster recovery and relief with respect to the implementation of building codes, and for other purposes. H.R.5574 - To amend the Internal Revenue Code of 1986 to increase the dollar threshold applicable to information reporting with respect to payments for qualified natural disaster expenses. H.R.5599 - To establish the Federal Emergency Management Agency as a cabinet-level independent agency, and for other purposes. S.2845 - A bill to prohibit recipients of disaster recovery relief assistance from the Department of Housing and Urban Development from penalizing applicants that declined assistance from the Small Business Administration. H.R.5626 - To require rulemaking by the Administrator of the Federal Emergency Management Agency to address considerations in evaluating the need for public and individual disaster assistance, and for other purposes. H.R.5795 - To direct the heads of Federal agencies and departments to publish certain data with respect to disaster relief, and for other purposes. H.R.5863 - Federal Disaster Tax Relief Act of 2023 S.2961 - A bill to ensure greater equity in Federal disaster assistance policies and programs by authorizing an equity steering group and equity advisor within the Federal Emergency Management Agency, improving data collection to measure disparate outcomes and participation barriers, and requiring equity criteria to be applied to policies and programs, and for other purposes. H.R.5873 - To provide special rules for retirement accounts and personal casualty losses with respect to certain major disasters occurring in 2023. H.R.5940 - To establish a community disaster assistance fund for housing and community development and to authorize the Secretary of Housing and Urban Development to provide, from the fund, assistance through a community development block grant disaster recovery program, and for other purposes. S.3043 - Natural Disaster Tax Relief Act of 2023 S.3067 - Facilitating Hazard Mitigation Projects Act S.3071 - Disaster Management Costs Modernization Act H.R.6029 - To provide Medicaid assistance to individuals and families affected by a disaster or emergency, and for other purposes. H.R.6080/ S 3120 - To require the National Oceanic and Atmospheric Administration to carry out research and development to improve the understanding of how the public receives, interprets, and responds to and values hurricane forecasts and warnings, and for other purposes. H.R.6084 - To amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to ensure that unmet needs after a major disaster are met. H.R.6093 - To improve the National Oceanic and Atmospheric Administration's weather research, support improvements in weather forecasting and prediction, expand commercial opportunities for the provision of weather data, and for other purposes. H.R.6108 - To amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to provide assistance for common interest communities, condominiums, and housing cooperatives damaged by a major disaster, and for other purposes. S.3147 - A bill to modify Department of Agriculture programs to improve flood protection and infrastructure resiliency, and for other purposes. H.R.6155 - To direct the Comptroller General of the United States to submit a report to Congress on case management personnel turnover of the Federal Emergency Management Agency, and for other purposes. H.R.6311/ S 3261 - To require the Federal Government to produce a national adaptation and resilience strategy, and for other purposes. H.R.6435 - To ensure that a declaration for a major disaster or emergency is made on a timely basis, rural areas receive assistance, and for other purposes. H.R.6450/ S 3338 - To provide for a National Disaster Safety Board, and for other purposes. H.R.6497 - To amend the Watershed Protection and Flood Prevention Act to improve that Act, and for other purposes. H.R.6567 - To require the Federal Emergency Management Agency to establish a Territorial Disaster Recovery Program to continuously identify, monitor, and address factors and capability gaps that hinder the execution and completion of recovery activities relating to major disasters by eligible entities located in the territories of the United States. H.R.6861 - To amend the Internal Revenue Code of 1986 to provide a refundable credit against tax for wildfire mitigation expenditures. H.R.6882 - To enhance the Federal Government's planning and preparation for extreme weather and the Federal Government's dissemination of best practices to respond to extreme weather, thereby increasing resilience, improving regional coordination, and mitigating the financial risk to the Federal Government from such extreme weather, and for other purposes. S.3468 - To require rulemaking by the Administrator of the Federal Emergency Management Agency to address considerations in evaluating the need for public and individual disaster assistance, and for other purposes. H.R.6994 - To require the reopening of covered recreation sites closed due to a natural disaster, and for other purposes. H.R.6997 - To establish an advisory group to encourage and foster collaborative efforts among individuals and entities engaged in disaster recovery relating to debris removal, and for other purposes. H.R.7043 - To direct the Federal Communications Commission to issue reports after activation of the Disaster Information Reporting System and to make improvements to network outage reporting, and for other purposes. S.3606 - A bill to reauthorize the Earthquake Hazards Reduction Act of 1977, and for other purposes. H.R.7061 - To provide loans and other financial assistance to small businesses affected by the wildfires on Maui, and for other purpose. H.R.7070 - To direct the Administrator of the Federal Emergency Management Agency to conduct a review of the criteria for evaluating the cost-effectiveness of certain mitigation projects, and for other purposes. S.3642 - A bill to direct the Secretary of Energy and the Administrator of the National Oceanic and Atmospheric Administration to conduct collaborative research to advance weather models in the United States, and for other purposes. S.3711 - A bill to provide tax relief with respect to certain wildfire relief payments. S.3777 - A bill to require Congress to budget in advance for disasters, and for other purposes. H.R.7568 - To amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to establish a deadline for applying for disaster unemployment assistance. H.R.7604/ S 3896 - To provide enhanced disaster unemployment assistance to victims of the Hawaii wildfires of 2023, and for other purposes. H.R.7666 - To require the Secretary of Agriculture to develop a strategy to increase opportunities to utilize livestock grazing as a means of wildfire risk reduction. H.R.7849 - To amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to require the President to establish an individual household disaster mitigation program, and for other purposes.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification and technical tax changes; Individual, S corporation, partnership, trust and estate implementation issues in the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting, including section 6045 broker basis reporting; Disaster relief, including the Filing Relief for Natural Disasters Act (H.R. 3861 / S. 1815), the Casualty Loss Deduction Restoration Act (H.R. 4539), the Federal Disaster Responsibility Act (H.R. 5343 / S. 2721), and the Disaster Tax Lookback Parity Act of 2024; 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1477 / S. 7.22); Energy tax credits; Excise tax on repurchases of corporate stock; IRS priority guidance plan; E-signature; Tax administration issues, including appeals, first-time abatement penalty relief, electronic filing, regulation of tax return preparers, credit and refund lookback period, mailbox rule for electronic submissions and payments and the Electronic Communications Uniformity Act (S. 1338), IRS user fees, IRS Form 1099-K reporting and the Saving Gig Economy Taxpayers Act (H.R. 190) and the Red Tape Reduction Act (S. 1761), IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act of 2023 (H.R. 3566), filing flexibility, quarterly estimated payments and the Tax Deadline Simplification Act (H.R. 3708); Trust and estate issues, including foreign trust reporting, domestic grantor trust reporting, generation-skipping transfer taxes, and section 645; Mobile workforce and state income tax simplification issues; State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing and the Tax Relief for American Families and Workers Act of 2024 (H.R. 7024) the American Innovation and Jobs Act (S. 866) and the American Innovation and R&D Competitiveness Act of 2023 (H.R. 2673) and other expired and expiring provisions, section 473 relief including the Supply Chain Disruptions Relief Act (H.R. 700 / S. 443), credit for increasing research activities, and automatic changes in methods of accounting, including change to required section 174 method; Corporate taxation issues, including the corporate alternative minimum tax and the Book Minimum Tax Repeal Act (H.R. 3210 / S. 1559); Partnership taxation issues; S corporation taxation issues, including inadvertent terminations, F reorganizations; Employee benefits tax issues, including implementation of and technical corrections to SECURE 2.0, remote work environment, the employee retention credit, and executive compensation; Exempt organization issues, including donor-advised funds; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including dual residents reporting, income and currency gain or loss, report of foreign bank and financial accounts reporting extensions for disasters, and OECD Pillar One and Pillar Two issues; Individual tax issues, including section 461(l) excess business losses of noncorporate taxpayers; Taxpayer digital privacy issues; Beneficial ownership information reporting issues, including the Protecting Small Business Information Act of 2023 (H.R. 4035 / S. 2623); Emergency Capital Investment Program, Quarterly Supplemental Reporting; Taxpayer privacy.

FY 2024 Appropriations H.R. 4394- Energy and Water Development and Related Agencies Appropriations Act H.R. 4367- Department of Homeland Security Appropriations Act S. 2443 - Energy and Water Development and Related Agencies Appropriations Act S.2437/H.R. 4820 - Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 H.R. 5343/S. 2721 - Federal Disaster Responsibility Act H.R. 5860 - Continuing Appropriations Act, 2024 and Other Extensions Act H.R.6363 - Further Continuing Appropriations and Other Extensions Act, 2024

Client expense: $357,573 · Firm income: Not reported

Government targets: Army, Dept of (Corps of Engineers), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Federal Emergency Management Agency (FEMA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Labor, Dept of (DOL), Natl Institute of Standards & Technology (NIST), Natl Oceanic & Atmospheric Administration (NOAA), Natl Science Foundation (NSF), SENATE, Transportation, Dept of (DOT), U.S. Geological Survey (USGS)

H.R.132 - To amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to include algal blooms in the definition of a major disaster, and for other purposes. (Vern Buchanan, R-FL-16) House Version: H.R.1008 - To amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to include algal blooms in the definition of a major disaster, and for other purposes. (Byron Donalds, R-FL-19) H.R.176 - To amend the Internal Revenue Code of 1986 to establish a deduction for attorney fees awarded with respect to certain wildfire damages and to exclude from gross income settlement funds received with respect to such damages. (Doug LaMalfa, R-CA-1) H.R.189 - To require that only two alternatives be considered with respect to certain proposed collaborative forest management activities, and for other purposes. (Tom McClintock, R-CA-5) H.R.243 - To amend the Agricultural Act of 2014 and the Consolidated Farm and Rural Development Act to require producers to establish disaster preparedness plans to be eligible for certain disaster assistance programs, and for other purposes. (Steve Cohen, D-TN-9) H.R.259 - To provide for an online repository for certain reporting requirements for recipients of Federal disaster assistance, and for other purposes. (Jenniffer Gonzalez-Colon, R-PR-At-large) H.R.318 - Protecting Homeowners from Disaster Act of 2023 - To amend the Internal Revenue Code of 1986 to repeal the limitation on deductions for personal casualty losses. (Julia Brownley, D-CA-26) H.R.369 - To require the National Institute of Standards and Technology to conduct research on public safety communication coordination standards among wildland firefighters and fire management response officials. (Young Kim, R-CA-40) H.R.480 - To amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to provide flexibility with the cost share for fire management assistance, and for other purposes. (Joe Neguse, D-CO-2) H.R.482 - Western Wildfire Support Act of 2023 (Joe Neguse, D-CO-2) H.R.550 - To direct the Administrator of the National Oceanic and Atmospheric Administration to maintain a program that improves wildfire forecasting and detection, and for other purposes. (Mike Garcia, R-CA-27) S.116 - A bill to amend the Disaster Relief Supplemental Appropriations Act, 2023 to improve disaster relief funding, and for other purposes. (Marco Rubio, R-FL) H.R.600 - To waive certain provisions in the case of an emergency declaration under the Robert T. Stafford Disaster Relief and Emergency Assistance Act. (Jenniffer Gonzalez-Colon, R-PR-At large) H.R.662 - To amend the Disaster Relief Supplemental Appropriations Act, 2023 to improve disaster relief funding for agricultural producers, and for other purposes. (Scott Franklin, R-FL-18) S.180 - A bill to amend the Disaster Relief Supplemental Appropriations Act, 2023, to improve disaster relief funding for agricultural producers, and for other purposes. (Rick Scott, R-FL) S.188 - A bill to direct the Secretary of Agriculture to select and implement landscape-scale forest restoration projects, to assist communities in increasing their resilience to wildfire, and for other purposes. (Dianne Feinstein, D-CA) H.R.868 - To shorten the review period for the Congressional review of termination of certain national emergencies, and for other purposes. (Carlos Gimenez, R-FL-28) H.R.934 - To require the Secretary of Agriculture to carry out activities to suppress wildfires, and for other purposes. (Tom McClintock, R-CA-5) S.310 - A bill to establish an advisory group to encourage and foster collaborative efforts among individuals and entities engaged in disaster recovery relating to debris removal, and for other purposes. (Rick Scott, R-FL) H.R.1009 - To require the President develop a national strategy for utilizing microreactors to assist with natural disaster response efforts, and for other purposes. (Byron Donalds, R-FL-19) S.479 - A bill to modify the fire management assistance cost share, and for other purposes. (Alex Padilla, D-CA) S.485 - A bill to amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to authorize the President to provide hazard mitigation assistance for mitigating and preventing post-wildfire flooding and debris flow, and for other purposes. (Alex Padilla, D-CA) H.R.1236 - To establish an Outdoor Restoration Fund for restoration and resilience projects, and for other purposes. (Jason Crow, D-CO-6) H.R.1242 - To make improvements to the role of the Department of Defense in responding to domestic emergencies, including wildfires. (John Garamendi, D-CA-8) H.R.1331 - To treat Hurricane Ian as a qualified disaster for purposes of determining the tax treatment of certain disaster-related personal casualty losses. (Greg Steube, R-FL-17) S.555 - A bill to improve disaster assistance programs of the Department of Agriculture, and for other purposes. (John Thune, R-SD) S.747 - A bill to authorize the Secretary of Agriculture to provide grants to States, territories, and Indian Tribes to address contamination by perfluoroalkyl and polyfluoroalkyl substances on farms, and for other purposes. (Susan Collins, R-ME) House Version: H.R.1517 - To authorize the Secretary of Agriculture to provide grants to States, territories, and Indian Tribes to address contamination by perfluoroalkyl and polyfluoroalkyl substances on farms, and for other purposes. (Chellie Pingree, D-ME-1) H.R.1586 - To allow the Secretary of the Interior and the Secretary of Agriculture to use a fire retardant, chemical, or water for fire suppression, control, or prevention activities. (Doug LaMalfa, R-CA-1) H.R.1605 - To authorize the President to provide disaster assistance to States and Indian Tribes under a major disaster recovery program, and for other purposes. (David Rouzer, R-NC-7) S.764 - A bill to amend the Internal Revenue Code of 1986 to provide special rules for casualty losses incurred by reason of Hurricane Ian, Hurricane Nicole, and Hurricane Fiona. (Rick Scott, R-FL) S.796 - A bill to exempt discharges of fire retardant by Federal land management agencies, State governments, political subdivisions of States, and Tribal governments from the permitting requirements of the National Pollutant Discharge Elimination System, and for other purposes. (Cynthia Lummis, R-WY) S.820 - A bill to add the Consumer Product Safety Commission to the list of agencies required to be represented on the PFAS interagency working group. (Gary Peters, D-MI) H.R.1796 - To improve individual assistance provided by the Federal Emergency Management Agency, and for other purposes. (Dina Titus, D-NV-1) H.R.2371 - To ensure that older adults and individuals with disabilities are prepared for disasters, and for other purposes. (Debbie Dingell, D-MI-6) H.R.2505 - To require the Corps of Engineers to notify affected communities before releasing water contaminated with cyanotoxins from flood risk management structures, and for other purposes. (Brian Mast, R-FL-21) H.R.2619 - To amend the Internal Revenue Code of 1986 to provide a lookback rule in the case of certain Federally declared disasters for amounts related to earned income for purposes of determining certain tax credits. (Katie Porter, D-CA-47) H.R.2672 - To amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to provide for the authority to reimburse local governments or electric cooperatives for interest expenses, and for other purposes. (Neal Dunn, R-FL-2) Senate Version: S.1180 - A bill to amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to provide for the authority to reimburse local governments or electric cooperatives for interest expenses, and for other purposes. (Marco Rubio, R-FL) H.R.2683 - To amend title 38, United States Code, to authorize the Secretary of Veterans Affairs to make certain contributions to local authorities to mitigate the risk of flooding on local property adjacent to medical facilities of the Department of Veterans Affairs, and for other purposes. (Nancy Mace, R-SC-1) S.1284 - A bill to improve forecasting and understanding of tornadoes and other hazardous weather, and for other purposes. (Roger Wicker, R-MS) H.R.2966 - To reauthorize and limit the pre-disaster mitigation program of the Small Business Administration, and for other purposes. (Joseph Morelle, D-NY-25) Senate Version: S.1370 - A bill to reauthorize and limit the pre-disaster mitigation program of the Small Business Administration, and for other purposes. (Marco Rubio, R-FL) H.R.3192 - To require the Secretary of Veterans Affairs to establish and maintain a registry for certain individuals who may have been exposed to per- and polyfluoroalkyl substances due to the environmental release of aqueous film-forming foam on military installations. (Chris Pappas, D-NH-1) S.1528 - A bill to streamline the sharing of information among Federal disaster assistance agencies, to expedite the delivery of life-saving assistance to disaster survivors, to speed the recovery of communities from disasters, to protect the security and privacy of information provided by disaster survivors, and for other purposes. (Gary Peters, D-MI) H.R.3219 - To provide for a moratorium on evictions from and foreclosures on residences during a major disaster or emergency, and for other purposes. (Sheila Cherfilus-McCormick, D-FL-20) H.R.3275 - To direct the Secretary of the Interior and the Secretary of Homeland Security, acting through the Administrator of the Federal Emergency Management Agency, to establish a pilot grant program to address damage from mudslides that occur after a wildland fire, and for other purposes. (Norma Torres, D-CA-35) H.R.3296 - To provide that construction, rebuilding, or hardening of communications facilities following a major disaster or an emergency related to a wildfire is not subject to requirements to prepare certain environmental or historical preservation reviews. (Cathy McMorris Rodgers, R-WA-5) H.R.3301 - To provide that a project to replace or improve a communications facility following a major disaster or an emergency declared by the President is not subject to requirements to prepare certain environmental or historical preservation reviews, and for other purposes. (Neal Dunn, R-FL-2) H.R.3439 - To direct the Secretary of Agriculture to select and implement landscape-scale forest restoration projects, to assist communities in increasing their resilience to wildfire, and for other purposes. (Jimmy Panetta, D-CA-19) Senate Version: S.1715 - A bill to direct the Secretary of Agriculture to select and implement landscape-scale forest restoration projects, to assist communities in increasing their resilience to wildfire, and for other purposes. (Dianne Feinstein, D-CA) H.R.3525 - To establish a Natural Disaster Risk Reinsurance Program, and for other purposes. (Jared Moskowitz, D-FL-23) H.R.3615 - To direct the Secretary of Energy to carry out a demonstration program for projects that improve electric grid resilience with respect to wildfires, and for other purposes. (Norma Torres, D-CA-35) H.R.3626 - To amend the Post-Katrina Emergency Management Reform Act of 2006 to set training requirements on eligibility for certain emergency management performance grants, and for other purposes. (Bennie Thompson, D-MS-2) H.R.3655 - To enhance predisaster mitigation to prevent future natural disasters, and for other purposes. (Eric Swalwell, D-CA-14) S.1686 - A bill to establish a community disaster assistance fund for housing and community development and to authorize the Secretary of Housing and Urban Development to provide, from the fund, assistance through a community development block grant disaster recovery program, and for other purposes. (Brian Schatz, D-HI) S.1719 - A bill to amend the Healthy Forests Restoration Act of 2003 to establish emergency fireshed management areas, and for other purposes. (Jim Risch, R-ID) H.R.3777 - To amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to provide assistance for common interest communities, condominiums, and housing cooperatives damaged by a major disaster, and for other purposes. (David Rouzer, R-NC-7) S.1764 - A bill to improve Federal activities relating to wildfires, and for other purposes. (Catherine Cortez Masto, D-NV) S.1858 - A bill to amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to establish a deadline for applying for disaster unemployment assistance. (Gary Peters, D-MI) H.R.4069 - To increase observations, understanding, and forecasting of coastal flooding and storm surge events, to address weather observation gaps in highly vulnerable areas, and for other purposes. (Tom Kean, R-NJ-7) H.R.4070 - To amend the Internal Revenue Code of 1986 to provide for the exclusion from gross income of amounts received from state-based catastrophe loss mitigation programs. (Doug LaMalfa, R-CA-1) H.R.4235 - To direct the Secretary of Agriculture and the Secretary of the Interior to establish a wildfire technology testbed pilot program, and for other purposes. (Young Kim, R-CA-40) H.R.4247 - To direct the Secretary of the Army to establish a task force on the California snowpack and flood mitigation, and for other purposes. (Josh Harder, D-CA-9) S.2029 - A bill to appropriate amounts to carry out the Robert T. Stafford Disaster Relief and Emergency Assistance Act. (Marco Rubio, R-FL) S.2097 - A bill to amend the Agricultural Act of 2014 to improve a program that provides livestock disaster assistance, and for other programs. (John Hoeven, R-ND) H.R.4295 - To appropriate amounts to carry out the Robert T. Stafford Disaster Relief and Emergency Assistance Act. (Jared Moskowitz, D-FL-23) H.R.4296 - To direct the Secretary of the Interior to establish a grant program to assist primarily low-income individuals in making their homes and property more resilient to the impacts of climate change, and for other purposes. (Kevin Mullen, D-CA-15) H.R.4305 - To amend the Internal Revenue Code of 1986 to provide a credit against tax for disaster mitigation expenditures. (Maria Elvira Salazar, R-FL-27) Senate Version: S.2106 - A bill to amend the Internal Revenue Code of 1986 to provide a credit against tax for disaster mitigation expenditures. (Michael Bennet, D-CO) H.R.4539 - To amend the Internal Revenue Code of 1986 to repeal the temporary limitation on personal casualty losses. (Joe Courtney, D-CT-2) Senate Version: S.2236 - A bill to amend the Internal Revenue Code of 1986 to repeal the temporary limitation on personal casualty losses. (Richard Blumenthal, D-CT) H.R.4584 - To improve the Federal effort to reduce wildland fire risks, and for other purposes. (Zoe Lofgren, D-CA-18) H.R.4774 - To direct the Administrator of the Federal Emergency Management Agency to issue guidance on extreme temperature events and resilience goals, and for other purposes. (Earl Blumenauer, D-OR-3) H.R.4866 - To direct the Administrator of the National Oceanic and Atmospheric Administration to establish a program to improve fire weather and fire environment forecasting, detection, and local collaboration, and for other purposes. (Mike Garcia, R-CA-27) H.R.4970 - To provide an exclusion from gross income for compensation for expenses and losses resulting from certain wildfires. (Doug LaMalfa, R-CA-1) H.R.5057 - To require the Secretary of Agriculture to carry out a program to provide payments to producers experiencing certain crop losses as a result of a disaster. (Mike Thompson, D-CA-4) S.2698 - A bill to require the Secretary of Agriculture to carry out a program to provide payments to producers experiencing certain crop losses as a result of a disaster. (Dianne Feinstein, D-CA) H.R.5122 - To amend title 10, United States Code, to include the hardening of infrastructure in support of disaster mitigation in the definition of humanitarian and civic assistance. (Katie Porter, D-CA-47) H.R.5201 - To amend the Homeland Security Act of 2002 to provide for the mitigation of cybersecurity risks by the Federal Emergency Management Agency, and for other purposes. (Bennie Thompson, D-MS-2) H.R.5250 - Flooding Prevention, Assessment, and Restoration Act of 2023 (Donald Davis, D-NC-1) H.R.5343 - Federal Disaster Responsibility Act (Kat Cammack, R-FL-3) S.2721 - A bill to appropriate amounts to carry out the Robert T. Stafford Disaster Relief and Emergency Assistance Act, and for other purposes. (Rick Scott, R-FL) S.2749 - Wildfire Resilient Communities Act (Jeff Merkley, D-OR) S.2779 - A bill to amend the Public Works and Economic Development Act of 1965 to direct the Secretary of Commerce to establish an Office of Disaster Recovery and Resilience, and for other purposes. (Alex Padilla, D-CA) H.R.5473 - To amend certain laws relating to disaster recovery and relief with respect to the implementation of building codes, and for other purposes. (Chuck Edwards, R-NC-11) H.R.5574 - To amend the Internal Revenue Code of 1986 to increase the dollar threshold applicable to information reporting with respect to payments for qualified natural disaster expenses. (Brittany Pettersen, D-CO-7) H.R.5599 - To establish the Federal Emergency Management Agency as a cabinet-level independent agency, and for other purposes. (Jared Moskowitz, D-FL-23) S.2845 - A bill to prohibit recipients of disaster recovery relief assistance from the Department of Housing and Urban Development from penalizing applicants that declined assistance from the Small Business Administration. (Marco Rubio, R-FL) H.R.5626 - To require rulemaking by the Administrator of the Federal Emergency Management Agency to address considerations in evaluating the need for public and individual disaster assistance, and for other purposes. (Mike Bost, R-IL-12) H.R.5795 - To direct the heads of Federal agencies and departments to publish certain data with respect to disaster relief, and for other purposes. (Byron Donalds, R-FL-19) H.R.5863 - Federal Disaster Tax Relief Act of 2023 (Greg Steube, R-FL-17) S.2961 - A bill to ensure greater equity in Federal disaster assistance policies and programs by authorizing an equity steering group and equity advisor within the Federal Emergency Management Agency, improving data collection to measure disparate outcomes and participation barriers, and requiring equity criteria to be applied to policies and programs, and for other purposes. (Elizabeth Warren, D-MA) H.R.5873 - To provide special rules for retirement accounts and personal casualty losses with respect to certain major disasters occurring in 2023. (Jill Tokuda, D-HI-2) H.R.5940 - To establish a community disaster assistance fund for housing and community development and to authorize the Secretary of Housing and Urban Development to provide, from the fund, assistance through a community development block grant disaster recovery program, and for other purposes. (Al Green, D-TX-9) S.3043 - Natural Disaster Tax Relief Act of 2023 (Mazie Hirono, D-HI) S.3067 - Facilitating Hazard Mitigation Projects Act (Gary Peters, D-MI) S.3071 - Disaster Management Costs Modernization Act (Maggie Hassan, D-NH) H.R.6029 - To provide Medicaid assistance to individuals and families affected by a disaster or emergency, and for other purposes. (Jimmy Panetta, D-CA-17) H.R.6080 - To require the National Oceanic and Atmospheric Administration to carry out research and development to improve the understanding of how the public receives, interprets, and responds to and values hurricane forecasts and warnings, and for other purposes. (Maxwell Frost, D-FL-10) Senate Version: S.3120 - A bill to provide Medicaid assistance to individuals and families affected by a disaster or emergency, and for other purposes. (Bob Casey, D-PA) H.R.6084 - To amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to ensure that unmet needs after a major disaster are met. (Garrett Graves, R-LA-6) H.R.6093 - To improve the National Oceanic and Atmospheric Administration's weather research, support improvements in weather forecasting and prediction, expand commercial opportunities for the provision of weather data, and for other purposes. (Frank Lucas, R-OK-3) H.R.6108 - To amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to provide assistance for common interest communities, condominiums, and housing cooperatives damaged by a major disaster, and for other purposes. (Greg Steube, R-FL-17) S.3147 - A bill to modify Department of Agriculture programs to improve flood protection and infrastructure resiliency, and for other purposes. (Pete Ricketts, R-NE) H.R.6155 - To direct the Comptroller General of the United States to submit a report to Congress on case management personnel turnover of the Federal Emergency Management Agency, and for other purposes. (Nick LaLota, R-NY-1) H.R.6311 - To require the Federal Government to produce a national adaptation and resilience strategy, and for other purposes. (Maria Elvira Salazar, F-FL-27) S.3261 - A bill to require the Federal Government to produce a national adaptation and resilience strategy, and for other purposes. (Chris Coons, D-DE) H.R.6435 - To ensure that a declaration for a major disaster or emergency is made on a timely basis, rural areas receive assistance, and for other purposes. (Cathy McMorris Rodgers, R-WA-5) H.R.6450 - To provide for a National Disaster Safety Board, and for other purposes. (Katie Porter, D-CA-47) Senate Version: S.3338 - A bill to provide for a National Disaster Safety Board. (Brian Schatz, D-HI) H.R.6497 - To amend the Watershed Protection and Flood Prevention Act to improve that Act, and for other purposes. (Juan Ciscomani, R-AZ-6) H.R.6567 - To require the Federal Emergency Management Agency to establish a Territorial Disaster Recovery Program to continuously identify, monitor, and address factors and capability gaps that hinder the execution and completion of recovery activities relating to major disasters by eligible entities located in the territories of the United States. (Nydia Velazquez, D-NY-7) H.R.6567 - To require the Federal Emergency Management Agency to establish a Territorial Disaster Recovery Program to continuously identify, monitor, and address factors and capability gaps that hinder the execution and completion of recovery activities relating to major disasters by eligible entities located in the territories of the United States. (Nydia Velazquez, D-NY-7) H.R.6861 - To amend the Internal Revenue Code of 1986 to provide a refundable credit against tax for wildfire mitigation expenditures. (Kevin Kiley, R-CA-3) H.R.6882 - To enhance the Federal Government's planning and preparation for extreme weather and the Federal Government's dissemination of best practices to respond to extreme weather, thereby increasing resilience, improving regional coordination, and mitigating the financial risk to the Federal Government from such extreme weather, and for other purposes. (Matt Cartwright, D-PA-8) S.3468 - To require rulemaking by the Administrator of the Federal Emergency Management Agency to address considerations in evaluating the need for public and individual disaster assistance, and for other purposes. (Dick Durbin, D-IL)

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification and technical tax changes; Individual, S corporation, partnership, trust and estate implementation issues in the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Filing Relief for Natural Disasters Act (H.R. 3861 / S. 1815), and the Casualty Loss Deduction Restoration Act (H.R. 4539), and the Federal Disaster Responsibility Act (H.R. 5343 / S. 2721); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1477 / S. 7.22); Energy tax credits; Excise tax on repurchases of corporate stock; IRS priority guidance plan; E-signature; Tax administration issues, including appeals, first-time abatement penalty relief, regulation of tax return preparers, credit and refund lookback period, mailbox rule for electronic submissions and payments and the Electronic Communications Uniformity Act (S. 1338), IRS user fees, IRS Form 1099-K reporting and the Saving Gig Economy Taxpayers Act (H.R. 190) and the Red Tape Reduction Act (S. 1761), IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act of 2023 (H.R. 3566), filing flexibility, quarterly estimated payments and the Tax Deadline Simplification Act (H.R. 3708); Trust and estate issues, including foreign trust reporting, generation-skipping transfer taxes, and section 645; Mobile workforce and state income tax simplification issues; State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing and the American Innovation and Jobs Act (S. 866) and the American Innovation and R&D Competitiveness Act of 2023 (H.R. 2673) and other expired and expiring provisions, section 473 relief including the Supply Chain Disruptions Relief Act (H.R. 700 / S. 443), credit for increasing research activities, and automatic changes in methods of accounting, including change to required section 174 method; Corporate taxation issues, including the corporate alternative minimum tax and the Book Minimum Tax Repeal Act (H.R. 3210 / S. 1559); Partnership taxation issues; S corporation taxation issues, including inadvertent terminations, F reorganizations; Employee benefits tax issues, including implementation of and technical corrections to SECURE 2.0, remote work environment, and the employee retention credit; Exempt organization issues; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including dual residents reporting, and OECD Pillar One issues; Taxpayer digital privacy issues; Beneficial ownership information reporting issues, including the Protecting Small Business Information Act of 2023 (H.R. 4035 / S. 2623); Emergency Capital Investment Program, Quarterly Supplemental Reporting; Taxpayer privacy.

H.R. 662/S. 180 - Block Grant Assistance Act of 2023; S. 116 - The Hurricanes of 2022 Disaster Relief Rectification Act; S. 103/H.R. 1750 - Defending Domestic Orange Juice Production Act of 2023; 2023 Farm Bill; H.R. 5343/S. 2721 - Federal Disaster Responsibility Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 5343 - Federal Disaster Responsibility Act S. 2721 - Federal Disaster Responsibility Act ERP 22

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

FY 2024 Appropriations H.R. 4394- Energy and Water Development and Related Agencies Appropriations Act H.R. 4367- Department of Homeland Security Appropriations Act S. 2443 - Energy and Water Development and Related Agencies Appropriations Act S.2437/H.R. 4820 - Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 H.R. 5343/S. 2721 - Federal Disaster Responsibility Act H.R. 5860 - Continuing Appropriations Act, 2024 and Other Extensions Act H.R.6363 - Further Continuing Appropriations and Other Extensions Act, 2024

Client expense: $164,976 · Firm income: Not reported

Government targets: Army, Dept of (Corps of Engineers), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Federal Emergency Management Agency (FEMA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Labor, Dept of (DOL), Natl Institute of Standards & Technology (NIST), Natl Oceanic & Atmospheric Administration (NOAA), Natl Science Foundation (NSF), SENATE, Transportation, Dept of (DOT), U.S. Geological Survey (USGS)

H.R.132 - To amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to include algal blooms in the definition of a major disaster, and for other purposes. (Vern Buchanan, R-FL-16) House Version: H.R.1008 - To amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to include algal blooms in the definition of a major disaster, and for other purposes. (Byron Donalds, R-FL-19) H.R.176 - To amend the Internal Revenue Code of 1986 to establish a deduction for attorney fees awarded with respect to certain wildfire damages and to exclude from gross income settlement funds received with respect to such damages. (Doug LaMalfa, R-CA-1) H.R.189 - To require that only two alternatives be considered with respect to certain proposed collaborative forest management activities, and for other purposes. (Tom McClintock, R-CA-5) H.R.243 - To amend the Agricultural Act of 2014 and the Consolidated Farm and Rural Development Act to require producers to establish disaster preparedness plans to be eligible for certain disaster assistance programs, and for other purposes. (Steve Cohen, D-TN-9) H.R.259 - To provide for an online repository for certain reporting requirements for recipients of Federal disaster assistance, and for other purposes. (Jenniffer Gonzalez-Colon, R-PR-At-large) H.R.318 - Protecting Homeowners from Disaster Act of 2023 - To amend the Internal Revenue Code of 1986 to repeal the limitation on deductions for personal casualty losses. (Julia Brownley, D-CA-26) H.R.369 - To require the National Institute of Standards and Technology to conduct research on public safety communication coordination standards among wildland firefighters and fire management response officials. (Young Kim, R-CA-40) H.R.480 - To amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to provide flexibility with the cost share for fire management assistance, and for other purposes. (Joe Neguse, D-CO-2) H.R.482 - Western Wildfire Support Act of 2023 (Joe Neguse, D-CO-2) H.R.550 - To direct the Administrator of the National Oceanic and Atmospheric Administration to maintain a program that improves wildfire forecasting and detection, and for other purposes. (Mike Garcia, R-CA-27) S.116 - A bill to amend the Disaster Relief Supplemental Appropriations Act, 2023 to improve disaster relief funding, and for other purposes. (Marco Rubio, R-FL) H.R.600 - To waive certain provisions in the case of an emergency declaration under the Robert T. Stafford Disaster Relief and Emergency Assistance Act. (Jenniffer Gonzalez-Colon, R-PR-At large) H.R.662 - To amend the Disaster Relief Supplemental Appropriations Act, 2023 to improve disaster relief funding for agricultural producers, and for other purposes. (Scott Franklin, R-FL-18) S.180 - A bill to amend the Disaster Relief Supplemental Appropriations Act, 2023, to improve disaster relief funding for agricultural producers, and for other purposes. (Rick Scott, R-FL) S.188 - A bill to direct the Secretary of Agriculture to select and implement landscape-scale forest restoration projects, to assist communities in increasing their resilience to wildfire, and for other purposes. (Dianne Feinstein, D-CA) H.R.868 - To shorten the review period for the Congressional review of termination of certain national emergencies, and for other purposes. (Carlos Gimenez, R-FL-28) H.R.934 - To require the Secretary of Agriculture to carry out activities to suppress wildfires, and for other purposes. (Tom McClintock, R-CA-5) S.310 - A bill to establish an advisory group to encourage and foster collaborative efforts among individuals and entities engaged in disaster recovery relating to debris removal, and for other purposes. (Rick Scott, R-FL) H.R.1009 - To require the President develop a national strategy for utilizing microreactors to assist with natural disaster response efforts, and for other purposes. (Byron Donalds, R-FL-19) S.479 - A bill to modify the fire management assistance cost share, and for other purposes. (Alex Padilla, D-CA) S.485 - A bill to amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to authorize the President to provide hazard mitigation assistance for mitigating and preventing post-wildfire flooding and debris flow, and for other purposes. (Alex Padilla, D-CA) H.R.1236 - To establish an Outdoor Restoration Fund for restoration and resilience projects, and for other purposes. (Jason Crow, D-CO-6) H.R.1242 - To make improvements to the role of the Department of Defense in responding to domestic emergencies, including wildfires. (John Garamendi, D-CA-8) H.R.1331 - To treat Hurricane Ian as a qualified disaster for purposes of determining the tax treatment of certain disaster-related personal casualty losses. (Greg Steube, R-FL-17) S.555 - A bill to improve disaster assistance programs of the Department of Agriculture, and for other purposes. (John Thune, R-SD) S.747 - A bill to authorize the Secretary of Agriculture to provide grants to States, territories, and Indian Tribes to address contamination by perfluoroalkyl and polyfluoroalkyl substances on farms, and for other purposes. (Susan Collins, R-ME) House Version: H.R.1517 - To authorize the Secretary of Agriculture to provide grants to States, territories, and Indian Tribes to address contamination by perfluoroalkyl and polyfluoroalkyl substances on farms, and for other purposes. (Chellie Pingree, D-ME-1) H.R.1586 - To allow the Secretary of the Interior and the Secretary of Agriculture to use a fire retardant, chemical, or water for fire suppression, control, or prevention activities. (Doug LaMalfa, R-CA-1) H.R.1605 - To authorize the President to provide disaster assistance to States and Indian Tribes under a major disaster recovery program, and for other purposes. (David Rouzer, R-NC-7) S.764 - A bill to amend the Internal Revenue Code of 1986 to provide special rules for casualty losses incurred by reason of Hurricane Ian, Hurricane Nicole, and Hurricane Fiona. (Rick Scott, R-FL) S.796 - A bill to exempt discharges of fire retardant by Federal land management agencies, State governments, political subdivisions of States, and Tribal governments from the permitting requirements of the National Pollutant Discharge Elimination System, and for other purposes. (Cynthia Lummis, R-WY) S.820 - A bill to add the Consumer Product Safety Commission to the list of agencies required to be represented on the PFAS interagency working group. (Gary Peters, D-MI) H.R.1796 - To improve individual assistance provided by the Federal Emergency Management Agency, and for other purposes. (Dina Titus, D-NV-1) H.R.2371 - To ensure that older adults and individuals with disabilities are prepared for disasters, and for other purposes. (Debbie Dingell, D-MI-6) H.R.2505 - To require the Corps of Engineers to notify affected communities before releasing water contaminated with cyanotoxins from flood risk management structures, and for other purposes. (Brian Mast, R-FL-21) H.R.2619 - To amend the Internal Revenue Code of 1986 to provide a lookback rule in the case of certain Federally declared disasters for amounts related to earned income for purposes of determining certain tax credits. (Katie Porter, D-CA-47) H.R.2672 - To amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to provide for the authority to reimburse local governments or electric cooperatives for interest expenses, and for other purposes. (Neal Dunn, R-FL-2) Senate Version: S.1180 - A bill to amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to provide for the authority to reimburse local governments or electric cooperatives for interest expenses, and for other purposes. (Marco Rubio, R-FL) H.R.2683 - To amend title 38, United States Code, to authorize the Secretary of Veterans Affairs to make certain contributions to local authorities to mitigate the risk of flooding on local property adjacent to medical facilities of the Department of Veterans Affairs, and for other purposes. (Nancy Mace, R-SC-1) S.1284 - A bill to improve forecasting and understanding of tornadoes and other hazardous weather, and for other purposes. (Roger Wicker, R-MS) H.R.2966 - To reauthorize and limit the pre-disaster mitigation program of the Small Business Administration, and for other purposes. (Joseph Morelle, D-NY-25) Senate Version: S.1370 - A bill to reauthorize and limit the pre-disaster mitigation program of the Small Business Administration, and for other purposes. (Marco Rubio, R-FL) H.R.3192 - To require the Secretary of Veterans Affairs to establish and maintain a registry for certain individuals who may have been exposed to per- and polyfluoroalkyl substances due to the environmental release of aqueous film-forming foam on military installations. (Chris Pappas, D-NH-1) S.1528 - A bill to streamline the sharing of information among Federal disaster assistance agencies, to expedite the delivery of life-saving assistance to disaster survivors, to speed the recovery of communities from disasters, to protect the security and privacy of information provided by disaster survivors, and for other purposes. (Gary Peters, D-MI) H.R.3219 - To provide for a moratorium on evictions from and foreclosures on residences during a major disaster or emergency, and for other purposes. (Sheila Cherfilus-McCormick, D-FL-20) H.R.3275 - To direct the Secretary of the Interior and the Secretary of Homeland Security, acting through the Administrator of the Federal Emergency Management Agency, to establish a pilot grant program to address damage from mudslides that occur after a wildland fire, and for other purposes. (Norma Torres, D-CA-35) H.R.3296 - To provide that construction, rebuilding, or hardening of communications facilities following a major disaster or an emergency related to a wildfire is not subject to requirements to prepare certain environmental or historical preservation reviews. (Cathy McMorris Rodgers, R-WA-5) H.R.3301 - To provide that a project to replace or improve a communications facility following a major disaster or an emergency declared by the President is not subject to requirements to prepare certain environmental or historical preservation reviews, and for other purposes. (Neal Dunn, R-FL-2) H.R.3439 - To direct the Secretary of Agriculture to select and implement landscape-scale forest restoration projects, to assist communities in increasing their resilience to wildfire, and for other purposes. (Jimmy Panetta, D-CA-19) Senate Version: S.1715 - A bill to direct the Secretary of Agriculture to select and implement landscape-scale forest restoration projects, to assist communities in increasing their resilience to wildfire, and for other purposes. (Dianne Feinstein, D-CA) H.R.3525 - To establish a Natural Disaster Risk Reinsurance Program, and for other purposes. (Jared Moskowitz, D-FL-23) H.R.3615 - To direct the Secretary of Energy to carry out a demonstration program for projects that improve electric grid resilience with respect to wildfires, and for other purposes. (Norma Torres, D-CA-35) H.R.3626 - To amend the Post-Katrina Emergency Management Reform Act of 2006 to set training requirements on eligibility for certain emergency management performance grants, and for other purposes. (Bennie Thompson, D-MS-2) H.R.3655 - To enhance predisaster mitigation to prevent future natural disasters, and for other purposes. (Eric Swalwell, D-CA-14) S.1686 - A bill to establish a community disaster assistance fund for housing and community development and to authorize the Secretary of Housing and Urban Development to provide, from the fund, assistance through a community development block grant disaster recovery program, and for other purposes. (Brian Schatz, D-HI) S.1719 - A bill to amend the Healthy Forests Restoration Act of 2003 to establish emergency fireshed management areas, and for other purposes. (Jim Risch, R-ID) H.R.3777 - To amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to provide assistance for common interest communities, condominiums, and housing cooperatives damaged by a major disaster, and for other purposes. (David Rouzer, R-NC-7) S.1764 - A bill to improve Federal activities relating to wildfires, and for other purposes. (Catherine Cortez Masto, D-NV) S.1858 - A bill to amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to establish a deadline for applying for disaster unemployment assistance. (Gary Peters, D-MI) H.R.4069 - To increase observations, understanding, and forecasting of coastal flooding and storm surge events, to address weather observation gaps in highly vulnerable areas, and for other purposes. (Tom Kean, R-NJ-7) H.R.4070 - To amend the Internal Revenue Code of 1986 to provide for the exclusion from gross income of amounts received from state-based catastrophe loss mitigation programs. (Doug LaMalfa, R-CA-1) H.R.4235 - To direct the Secretary of Agriculture and the Secretary of the Interior to establish a wildfire technology testbed pilot program, and for other purposes. (Young Kim, R-CA-40) H.R.4247 - To direct the Secretary of the Army to establish a task force on the California snowpack and flood mitigation, and for other purposes. (Josh Harder, D-CA-9) S.2029 - A bill to appropriate amounts to carry out the Robert T. Stafford Disaster Relief and Emergency Assistance Act. (Marco Rubio, R-FL) S.2097 - A bill to amend the Agricultural Act of 2014 to improve a program that provides livestock disaster assistance, and for other programs. (John Hoeven, R-ND) H.R.4295 - To appropriate amounts to carry out the Robert T. Stafford Disaster Relief and Emergency Assistance Act. (Jared Moskowitz, D-FL-23) H.R.4296 - To direct the Secretary of the Interior to establish a grant program to assist primarily low-income individuals in making their homes and property more resilient to the impacts of climate change, and for other purposes. (Kevin Mullen, D-CA-15) H.R.4305 - To amend the Internal Revenue Code of 1986 to provide a credit against tax for disaster mitigation expenditures. (Maria Elvira Salazar, R-FL-27) Senate Version: S.2106 - A bill to amend the Internal Revenue Code of 1986 to provide a credit against tax for disaster mitigation expenditures. (Michael Bennet, D-CO) H.R.4539 - To amend the Internal Revenue Code of 1986 to repeal the temporary limitation on personal casualty losses. (Joe Courtney, D-CT-2) Senate Version: S.2236 - A bill to amend the Internal Revenue Code of 1986 to repeal the temporary limitation on personal casualty losses. (Richard Blumenthal, D-CT) H.R.4584 - To improve the Federal effort to reduce wildland fire risks, and for other purposes. (Zoe Lofgren, D-CA-18) H.R.4774 - To direct the Administrator of the Federal Emergency Management Agency to issue guidance on extreme temperature events and resilience goals, and for other purposes. (Earl Blumenauer, D-OR-3) H.R.4866 - To direct the Administrator of the National Oceanic and Atmospheric Administration to establish a program to improve fire weather and fire environment forecasting, detection, and local collaboration, and for other purposes. (Mike Garcia, R-CA-27) H.R.4970 - To provide an exclusion from gross income for compensation for expenses and losses resulting from certain wildfires. (Doug LaMalfa, R-CA-1) H.R.5057 - To require the Secretary of Agriculture to carry out a program to provide payments to producers experiencing certain crop losses as a result of a disaster. (Mike Thompson, D-CA-4) S.2698 - A bill to require the Secretary of Agriculture to carry out a program to provide payments to producers experiencing certain crop losses as a result of a disaster. (Dianne Feinstein, D-CA) H.R.5122 - To amend title 10, United States Code, to include the hardening of infrastructure in support of disaster mitigation in the definition of humanitarian and civic assistance. (Katie Porter, D-CA-47) H.R.5201 - To amend the Homeland Security Act of 2002 to provide for the mitigation of cybersecurity risks by the Federal Emergency Management Agency, and for other purposes. (Bennie Thompson, D-MS-2) H.R.5250 - Flooding Prevention, Assessment, and Restoration Act of 2023 (Donald Davis, D-NC-1) H.R.5343 - Federal Disaster Responsibility Act (Kat Cammack, R-FL-3) S.2721 - A bill to appropriate amounts to carry out the Robert T. Stafford Disaster Relief and Emergency Assistance Act, and for other purposes. (Rick Scott, R-FL) S.2749 - Wildfire Resilient Communities Act (Jeff Merkley, D-OR) S.2779 - A bill to amend the Public Works and Economic Development Act of 1965 to direct the Secretary of Commerce to establish an Office of Disaster Recovery and Resilience, and for other purposes. (Alex Padilla, D-CA) H.R.5473 - To amend certain laws relating to disaster recovery and relief with respect to the implementation of building codes, and for other purposes. (Chuck Edwards, R-NC-11) H.R.5574 - To amend the Internal Revenue Code of 1986 to increase the dollar threshold applicable to information reporting with respect to payments for qualified natural disaster expenses. (Brittany Pettersen, D-CO-7) H.R.5599 - To establish the Federal Emergency Management Agency as a cabinet-level independent agency, and for other purposes. (Jared Moskowitz, D-FL-23) S.2845 - A bill to prohibit recipients of disaster recovery relief assistance from the Department of Housing and Urban Development from penalizing applicants that declined assistance from the Small Business Administration. (Marco Rubio, R-FL) H.R.5626 - To require rulemaking by the Administrator of the Federal Emergency Management Agency to address considerations in evaluating the need for public and individual disaster assistance, and for other purposes. (Mike Bost, R-IL-12) H.R.5795 - To direct the heads of Federal agencies and departments to publish certain data with respect to disaster relief, and for other purposes. (Byron Donalds, R-FL-19) H.R.5863 - Federal Disaster Tax Relief Act of 2023 (Greg Steube, R-FL-17) S.2961 - A bill to ensure greater equity in Federal disaster assistance policies and programs by authorizing an equity steering group and equity advisor within the Federal Emergency Management Agency, improving data collection to measure disparate outcomes and participation barriers, and requiring equity criteria to be applied to policies and programs, and for other purposes. (Elizabeth Warren, D-MA)

H.R. 662/S. 180 - Block Grant Assistance Act of 2023; S. 116 - The Hurricanes of 2022 Disaster Relief Rectification Act; S. 103/H.R. 1750 - Defending Domestic Orange Juice Production Act of 2023; 2023 Farm Bill; H.R. 5343/S. 2721 - Federal Disaster Responsibility Act.

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

Government targets: Agriculture, Dept of (USDA), HOUSE OF REPRESENTATIVES, SENATE

H.R. 5343 - Federal Disaster Responsibility Act S. 2721 - Federal Disaster Responsibility Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

FY 2024 Appropriations H.R. 4394- Energy and Water Development and Related Agencies Appropriations Act H.R. 4367- Department of Homeland Security Appropriations Act S. 2443 - Energy and Water Development and Related Agencies Appropriations Act S.2437/H.R. 4820 - Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2024 H.R. 5343/S. 2721 - Federal Disaster Responsibility Act H.R. 5860 - Continuing Appropriations Act, 2024 and Other Extensions Act

Client expense: $125,423 · Firm income: Not reported

Government targets: Army, Dept of (Corps of Engineers), Education, Dept of, Energy, Dept of, Environmental Protection Agency (EPA), Federal Emergency Management Agency (FEMA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Homeland Security, Dept of (DHS), Labor, Dept of (DOL), Natl Institute of Standards & Technology (NIST), Natl Oceanic & Atmospheric Administration (NOAA), Natl Science Foundation (NSF), SENATE, Transportation, Dept of (DOT), U.S. Geological Survey (USGS)