United States-Taiwan Expedited Double-Tax Relief Act

H.R. 33/S. 199, United States-Taiwan Expedited Double-Tax Relief Act H.R. 661, MIRACLE Medical Technology Act H.R. 953, United States Trade Leadership in the Indo-Pacific Act H.R. 1743/S. 776, UNITED Act Draft legislation titled Medical Supply Chain Resilience Act Potential legislation similar to H.R. 5988/S. 3084, United States-Taiwan Expedited Double-Tax Relief Act Various issues related to implementation of the Trade-Related Aspects of Intellectual Property Rights (TRIPS) Agreement; reform of the World Trade Organization; Canada's Digital Services Tax Act; Committee on Foreign Investment in the United States (CFIUS) concerns, specifically regarding the U.S. Governments foreign investment review of Nippon Steels proposed acquisition of U. S. Steel; international exchange programs; Foreign Assistance Act for Fiscal Year 2024; implementation of the National Defense Authorization Act for Fiscal Year 2025; development of the National Defense Authorization Act for Fiscal Year 2026; supply chain and the defense industrial base; House Foreign Affairs Committee development of a Foreign Authorization Bill; application of Foreign Agent Registration Act to foreign-sourced third party litigation funding

Client expense: $19,340,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Defense, Dept of (DOD), HOUSE OF REPRESENTATIVES, Natl Security Council (NSC), Patent & Trademark Office (PTO), SENATE, State, Dept of (DOS), Treasury, Dept of, U.S. Trade Representative (USTR)

H.R.5988 - United States-Taiwan Expedited Double-Tax Relief Act, S.3084 - United States-Taiwan Expedited Double-Tax Relief Act, Investment Tax Credit, International Tax Issues related to Taiwan

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Corporate tax reform; repatriation; Tax Cuts and Jobs Act implementation; digital tax issues; digital services taxes; expiring tax provisions; tax treaties/protocol; OECD process; R&D expense amortization repeal; Public country-by-country reporting; Semiconductor Manufacturing Incentives; Chips and Science Act (Public Law 117-167) implementation and rulemaking; Inflation Reduction Act of 2022 (Public Law 117-169) implementation and rulemaking; H.R.2673 - American Innovation and R&D Competitiveness Act of 2023; H.R.7024 - Tax Relief for American Families and Workers Act of 2024; Semiconductor Investment Tax Credit; S.866 - American Innovation and Jobs Act; TCJA expiring provisions; corporate tax rates; GILTI, FDII, and BEAT 2026 changes; H.R.9183 - Semiconductor Technology Advancement and Research (STAR) Act of 2024; S. 1457 - The Taiwan Tax Agreement Act; S. 3084 - The United States-Taiwan Expedited Double-Tax Relief Act; H.R. 5988 - The United States-Taiwan Expedited Double-Tax Relief Act.

Client expense: $720,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Natl Economic Council (NEC), SENATE, Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

American Innovation and Jobs Act (S. 866); American Innovation and R&D Competitiveness Act H.R. 2673. Policy issues related to the implementation of the CHIPS and Science Act (P.L. 117-167) advanced manufacturing investment credit; tax policy issues related to incentivizing semiconductor manufacturing, research and development, and design activities. Taiwan Tax Agreement Act (H.R. 4729, S. 1457), U.S.-Taiwan Expedited Double Tax Relief Act. United States-Taiwan Expedited Double-Tax Relief Act (S. 3084 and H.R. 5988).Tax Relief for American Families and Workers Act of 2024 (H.R. 7024). Issues related to OECDs Pillar Two implementation. Semiconductor Technology Advancement and Research (STAR) Act (H.R. 9183).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 866, the American Innovation and Jobs Act. H.R. 2673, American Innovation and R&D Competitiveness Act of 2023. H.R. 3938, The Build It In America Act. H.R. 7024, Tax Relief For American Families And Workers of 2024. H.R. 5988, S. 3084, United States-Taiwan Expedited Double-Tax Relief Act. Corporate tax, transfer pricing, treaty, foreign tax credit, tax administration, mobile worker, international tax, and foreign tax issues. Administrations Fiscal Year 2023 and 2024 Revenue Proposals relating to corporate and international taxation.

Client expense: $2,250,000 · Firm income: Not reported

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

ASML US engaged in lobbying activity related to international taxation, including with respect to S.1457, Taiwan Tax Agreement Act of 2023, H.R.5988/S.3084, United States-Taiwan Expedited Double-Tax Relief Act, and H.R.7024, and lobbying activity related to business provisions in H.R.7024, Tax Relief for American Families and Workers Act of 2024.

Client expense: $250,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Corporate tax reform; repatriation; Tax Cuts and Jobs Act implementation; digital tax issues; digital services taxes; expiring tax provisions; tax treaties/protocol; OECD process; R&D expense amortization repeal; Public country-by-country reporting; Semiconductor Manufacturing Incentives; Chips and Science Act (Public Law 117-167) implementation and rulemaking; Inflation Reduction Act of 2022 (Public Law 117-169) implementation and rulemaking; H.R.2673 - American Innovation and R&D Competitiveness Act of 2023; H.R.7024 - Tax Relief for American Families and Workers Act of 2024; Semiconductor Investment Tax Credit; S.866 - American Innovation and Jobs Act; TCJA expiring provisions; corporate tax rates; GILTI, FDII, and BEAT 2026 changes; H.R.9183 - Semiconductor Technology Advancement and Research (STAR) Act of 2024; S. 1457 - The Taiwan Tax Agreement Act; S. 3084 - The United States-Taiwan Expedited Double-Tax Relief Act; H.R. 5988 - The United States-Taiwan Expedited Double-Tax Relief Act.

Client expense: $720,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Natl Economic Council (NEC), SENATE, Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

H.R. 515, Protecting American Savers and Retirees Act H.R. 976, TCJA Permanency Act H.R. 1010/S. 453, Prohibiting IRS Financial Surveillance Act H.R. 2406/S. 1117, Accelerate Long-term Investment Growth Now (ALIGN) Act H.R. 2673, American Innovation and R&D Competitiveness Act H.R. 2767/S. 1243, Small Business Investment Act of 2023 H.R. 2788/S. 1232, American Investment in Manufacturing (AIM) Act H.R. 3210/S. 1559, Book Minimum Tax Repeal Act H.R. 4571, Child Care Investment Act of 2023 H.R. 4721/S. 1706, Main Street Tax Certainty Act H.R. 5779, Fiscal Commission Act of 2023 H.R. 5988/S. 3084, United States-Taiwan Expedited Double-Tax Relief Act H.R. 7024, Tax Relief for American Families and Workers Act of 2024 H.R. 7360 Promoting Affordable Child Care for Everyone Act H.R. 7470, Secure U.S. Leadership in Space Act of 2024 H.R. 8184, Growing and Preserving Innovation in America Act of 2024 H.R. 8540/S. 5254, Child Care for American Families Act S. 866, American Innovation and Jobs Act S. 1457, Taiwan Tax Agreement Act of 2023 H.Res. 268, Expressing strong opposition to the imposition of digital services taxes by other countries that discriminate against United States companies Potential legislation similar to H.R. 5988/S. 3084, United States-Taiwan Expedited Double-Tax Relief Act Proposed Rule, Internal Revenue Service; Section 45X Advanced Manufacturing Production Credit (88 Fed. Reg. 86,844-86,868, December 15, 2023) Proposed Rule, Department of the Treasury, Internal Revenue Service: Excise Tax on Repurchase of Corporate Stock; 26 CFR Parts 1 and 58 (89 Fed. Reg. 25,980-26,067, April 12, 2024) Proposed Rule, Department of the Treasury, Internal Revenue Service: Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions (88 Fed. Reg. 59,576-59,659, August 29, 2023) Proposed Rule, Department of the Treasury, Internal Revenue Service: Increased Credit or Deduction Amounts for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements (88 Fed. Reg. 60,018-60,054, August 30, 2023) (as corrected by 88 Fed. Reg. 73,807, October 27, 2023) Proposed Rule, Department of the Treasury, Internal Revenue Service: Section 45V Credit for Production of Clean Hydrogen; Section 48(a)(15) Election To Treat Clean Hydrogen Production Facilities as Energy Property (88 Fed. Reg. 89,220-89,255, December 26, 2023) Proposed Rule, Department of the Treasury, Internal Revenue Service: Rules Regarding Dual Consolidated Losses and the Treatment of Certain Disregarded Payments (89 Fed. Reg. 64,750-64,778, August 7, 2024) Proposed Rule, Department of the Treasury, Internal Revenue Service: Corporate Alternative Minimum Tax Applicable After 2022 (89 Fed. Reg. 75,062-75,243, September 13, 2024) Proposed Rule, Department of the Treasury, Internal Revenue Service: Previously Taxed Earnings and Profits and Related Basis Adjustments (89 Fed. Reg. 95,362-95,464, Dec. 2, 2024) Various issues relating to pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; work opportunity tax credit; Canada Digital Services Tax - C-59, An Act to implement certain provisions of the fall economic statement tabled in Parliament; extraterritorial application of Sec. 49 of the German Income Tax Act; potential modifications to the gasoline tax, including waiving or temporary suspension; implementation of 26 U.S. Code 174 - Amortization of research and experimental expenditures; implementation of the major tax and energy security provisions of the Inflation Reduction Act of 2022 (P.L. 117-169); IRS guidance related to the Foreign Tax Credit and the Arms Length Requirement; Recommendations for Items to be Included on the Department of the Treasury and Internal Revenue Services 2024-2025 Priority Guidance Plan (I.R.S. Notice 2024-28, 2024-13 I.R.B. 720); implementation of the Child and Dependent Care Tax Credit (CDCTC), the Dependent Care Assistance Program (DCAP), and the Employer Provided Child Care Tax Credit (45F); UK Carbon Border Adjustment Mechanism (CBAM) Consultation; expiration of provisions from the 2017 Tax Cuts and Jobs Act; tax policy priorities for 2025; proposal to repeal section 852(b)(6) of the Internal Revenue Code; instituting an excise tax on stock buybacks; IRS Notice 2023-64 on Corporate Alternative Minimum Tax Implementation; SECURE 2.0 Act Student Loan and Emergency Savings Guidance; extending the temporary business, international, and estate tax provisions enacted as part of the 2017 Tax Cuts and Jobs Act, P.L. 115-97; Treasury regulations and other guidance related to the foreign tax credit; improvements to the Child and Dependent Care Tax Credit (CDCTC), Dependent Care Assistance Program (DCAP), and Employer Provided Child Care Tax Credit (section 45F); U.S. legislative response to the OECD/G20 Inclusive Framework on Base Erosion and Profit Shiftings two-pillar solution to address the tax challenges arising from the digitalization of the economy; OECD/G20 Inclusive Framework on Base Erosion and Profit Shiftings draft Multilateral Convention to Implement Amount A of Pillar One; proposed Article xx to U.N. Model Tax Convention on Dealing with Cross-Border Business Services; federal income tax treatment of employer-provided health insurance coverage; proposed amendment (I-735) to Frances 2025 budget to raise the countrys digital services tax rate from 3% to 5%; legal challenge against the undertaxed profit rule (UTPR) established by Council Directive (EU) 2022/2523 of December 14, 2022; child care related tax credits; dependent care assistance programs

Client expense: $22,410,000 · Firm income: Not reported

Government targets: Alcohol & Tobacco Tax & Trade Bureau (TTB), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of, U.S. Trade Representative (USTR)

H.R. 760, Chinese Military and Surveillance Company Sanctions Act of 2023 H.R.4148, Import Security and Fairness Act H.R. 4665/S. 2438, Department of State, Foreign Operations, and Related Programs Appropriations Act, 2024 H.R.7979, End Chinas De Minimis Abuse Act H.R. 8771, Department of State, Foreign Operations, and Related Programs Appropriations Act, 2025 S. 1457, Taiwan Tax Agreement Act of 2023 Potential legislation similar to H.R. 5988/S. 3084, United States-Taiwan Expedited Double-Tax Relief Act Various issues related to implementation of the Trade-Related Aspects of Intellectual Property Rights (TRIPS) Agreement; reform of the World Trade Organization; Canada's Digital Services Tax Act; Committee on Foreign Investment in the United States (CFIUS) concerns, specifically regarding the U.S. Governments foreign investment review of Nippon Steels proposed acquisition of U.S. Steel; international exchange programs; Foreign Assistance Act for Fiscal Year 2024; implementation of the National Defense Authorization Act for Fiscal Year 2024; development of the National Defense Authorization Act for Fiscal Year 2025; supply chain and the defense industrial base

Client expense: $22,410,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Defense, Dept of (DOD), HOUSE OF REPRESENTATIVES, Natl Security Council (NSC), Patent & Trademark Office (PTO), SENATE, State, Dept of (DOS), Treasury, Dept of, U.S. Trade Representative (USTR)

HR 4346 - CHIPS & Science Act HR 5988 / S 3084 - United States-Taiwan Expedited Double-Tax Relief Act Discussions with Treasury officials on implementation of 25% investment tax credit for advanced semiconductor manufacturing HR 7024 - Tax Relief for American Families and Workers Act of 2024 House and Senate - Discussions regarding the corporate tax rate, BEAT, FDII, and GILTI

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

Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, Natl Institute of Standards & Technology (NIST), SENATE, Treasury, Dept of

Tax incentives for domestic investment in semiconductor manufacturing, research and development. CHIPS Implementation. H.R.4549/S.2228 - Building Chips in America Act of 2023. H.R.5988/S.3084 - United States-Taiwan Expedited Double-Tax Relief Act.

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

Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, SENATE

Issues related to international taxation; S.1457, Taiwan Tax Agreement Act of 2023 and H.R.5988/S.3084, United States-Taiwan Expedited Double-Tax Relief Act. Issues related to business provisions in H.R.7024, Tax Relief for American Families and Workers Act of 2024.

Client expense: Not reported · Firm income: $70,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

General issues related to U.S.-Taiwan double taxation, including H.R. 5988/S. 3084, the U.S.-Taiwan Double Tax Relief Act and H.R. 7024, the Tax Relief for American Families and Workers Act

Client expense: Not reported · Firm income: $60,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

General issues related to U.S.-Taiwan relations; U.S.-China relations; international collaboration on R&D; multilateral coordination and proposed controls on technologies and exports; and U.S.-Taiwan double taxation, including H.R. 5988/S. 3084, the U.S.-Taiwan Double Tax Relief Act and H.R. 7024, the Tax Relief for American Families and Workers Act

Client expense: Not reported · Firm income: $60,000

Government targets: Bureau of Industry and Security (BIS), HOUSE OF REPRESENTATIVES, Intl Trade Administration (ITA), SENATE

S.3084 - United States-Taiwan Expedited Double-Tax Relief Act, H.R.5988 - United States-Taiwan Expedited Double-Tax Relief Act, Investment Tax Credit, International Tax Issues related to Taiwan

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 866, the American Innovation and Jobs Act. H.R. 2673, American Innovation and R&D Competitiveness Act of 2023. H.R. 3938, The Build It In America Act. H.R. 7024, Tax Relief For American Families And Workers of 2024. H.R. 5988, S. 3084, United States-Taiwan Expedited Double-Tax Relief Act. Corporate tax, transfer pricing, treaty, foreign tax credit, mobile worker, international tax, and foreign tax issues. Administrations Fiscal Year 2023 and 2024 Revenue Proposals relating to corporate and international taxation.

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

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

S.3084 - United States-Taiwan Expedited Double-Tax Relief Act, H.R.5988 - United States-Taiwan Expedited Double-Tax Relief Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Corporate tax reform; repatriation; Tax Cuts and Jobs Act implementation; digital tax issues; digital services taxes; expiring tax provisions; tax treaties/protocol; OECD process; R&D expense amortization repeal; Public country-by-country reporting; Semiconductor Manufacturing Incentives; Chips and Science Act (Public Law 117-167) implementation and rulemaking; Inflation Reduction Act of 2022 (Public Law 117-169) implementation and rulemaking; H.R.2673 - American Innovation and R&D Competitiveness Act of 2023; H.R.7024 - Tax Relief for American Families and Workers Act of 2024; Semiconductor Investment Tax Credit; S.866 - American Innovation and Jobs Act; TCJA expiring provisions; corporate tax rates; GILTI, FDII, and BEAT 2026 changes; H.R.9183 - Semiconductor Technology Advancement and Research (STAR) Act of 2024; S. 1457 - The Taiwan Tax Agreement Act; S. 3084 - The United States-Taiwan Expedited Double-Tax Relief Act; and H.R. 5988 - The United States-Taiwan Expedited Double-Tax Relief Act.

Client expense: $720,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Natl Economic Council (NEC), SENATE, Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

H.R. 515, Protecting American Savers and Retirees Act H.R. 976, TCJA Permanency Act H.R. 1010/S. 453, Prohibiting IRS Financial Surveillance Act H.R. 2406/S. 1117, Accelerate Long-term Investment Growth Now (ALIGN) Act H.R. 2673, American Innovation and R&D Competitiveness Act H.R. 2767/S. 1243, Small Business Investment Act of 2023 H.R. 2788/S. 1232, American Investment in Manufacturing (AIM) Act H.R. 3210/S. 1559, Book Minimum Tax Repeal Act H.R. 4571, Child Care Investment Act of 2023 H.R. 4721/S. 1706, Main Street Tax Certainty Act H.R. 5779, Fiscal Commission Act of 2023 H.R. 5988/S. 3084, United States-Taiwan Expedited Double-Tax Relief Act H.R. 7024, Tax Relief for American Families and Workers Act of 2024 H.R. 7470, Secure U.S. Leadership in Space Act of 2024 H.R. 8184, Growing and Preserving Innovation in America Act of 2024 H.R.8540, Child Care for American Families Act S. 866, American Innovation and Jobs Act S. 1457, Taiwan Tax Agreement Act of 2023 H.Res. 268, Expressing strong opposition to the imposition of digital services taxes by other countries that discriminate against United States companies Proposed Rule, Internal Revenue Service; Section 45X Advanced Manufacturing Production Credit (88 Fed. Reg. 86,844-86,868, December 15, 2023) Proposed Rule, Department of the Treasury, Internal Revenue Service: Excise Tax on Repurchase of Corporate Stock; 26 CFR Parts 1 and 58, (89 Fed. Reg. 25,980-26,067, April 12, 2024) Proposed Rule, Department of the Treasury, Internal Revenue Service: Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions, (88 Fed. Reg. 59,576-59,659, August 29, 2023) Proposed Rule, Department of the Treasury, Internal Revenue Service: Increased Credit or Deduction Amounts for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements (88 Fed. Reg. 60,018-60,054, August 30, 2023) (as corrected by 88 Fed. Reg. 73,807, October 27, 2023) Proposed Rule, Department of the Treasury, Internal Revenue Service: Section 45V Credit for Production of Clean Hydrogen; Section 48(a)(15) Election To Treat Clean Hydrogen Production Facilities as Energy Property, (88 Fed. Reg. 89,220-89,255, December 26, 2023) Proposed Rule, Department of the Treasury, Internal Revenue Service: Rules Regarding Dual Consolidated Losses and the Treatment of Certain Disregarded Payments, (89 Fed. Reg. 64,750-64,778, August 7, 2024) Proposed Rule, Department of the Treasury, Internal Revenue Service: Corporate Alternative Minimum Tax Applicable After 2022, (89 Fed. Reg. 75,062-75,243, September 13, 2024) Various issues relating to pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; work opportunity tax credit; Canadian proposal to enact a retroactive Digital Services Tax (DST); Canada Digital Services Tax - C-59, An Act to implement certain provisions of the fall economic statement tabled in Parliament; Extraterritorial Application of Sec. 49 of the German Income Tax Act; potential modifications to the gasoline tax, including waiving or temporary suspension; implementation of 26 U.S. Code 174 - Amortization of research and experimental expenditures; implementation of the Inflation Reduction Act, (P.L. 117-169), including implementation of the excise tax on repurchase of corporate stock and corporate alternative minimum tax (AMT); implementation of the Inflation Reduction Act, (P.L. 117-169), including tax and energy security provisions; IRS guidance related to the Foreign Tax Credit and the Arms Length Requirement; implementation of the Child and Dependent Care Tax Credit (CDCTC), the Dependent Care Assistance Program (DCAP), and the Employer Provided Child Care Tax Credit (45F); UK Carbon Border Adjustment Mechanism (CBAM) Consultation; expiration of provisions from the 2017 Tax Cuts and Jobs Act; proposal to repeal section 852(b)(6) of the Internal Revenue Code; proposal to institute an excise tax on stock buybacks; IRS Notice 2023-64 on Corporate Alternative Minimum Tax Implementation; SECURE 2.0 Act Student Loan and Emergency Savings Guidance; extending the temporary business, international, and estate tax provisions enacted as part of the 2017 Tax Cuts and Jobs Act, Pub. L. No. 115-97; Treasury regulations and other guidance related to the foreign tax credit; improvements to the Child and Dependent Care Tax Credit (CDCTC), Dependent Care Assistance Program (DCAP), and Employer Provided Child Care Tax Credit (section 45F); U.S. legislative response to the OECD/G20 Inclusive Framework on Base Erosion and Profit Shiftings two-pillar solution to address the tax challenges arising from the digitalization of the economy; OECD/G20 Inclusive Framework on Base Erosion and Profit Shiftings draft Multilateral Convention to Implement Amount A of Pillar One; proposed Article xx to U.N. Model Tax Convention on Dealing with Cross-Border Business Services; recommendations for Items to be Included on the Department of the Treasury and Internal Revenue Services 2024-2025 Priority Guidance Plan (I.R.S. Notice 2024-28, 2024-13 I.R.B. 720); Turkeys new tax reform legislation

Client expense: $14,750,000 · Firm income: Not reported

Government targets: Alcohol & Tobacco Tax & Trade Bureau (TTB), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of, U.S. Trade Representative (USTR)

ASML US engaged in lobbying activity related to international taxation, including with respect to S.1457, Taiwan Tax Agreement Act of 2023, H.R.5988/S.3084, United States-Taiwan Expedited Double-Tax Relief Act, and H.R.7024, and lobbying activity related to business provisions in H.R.7024, Tax Relief for American Families and Workers Act of 2024.

Client expense: $325,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 4346 - CHIPS & Science Act HR 5988 / S 3084 - United States-Taiwan Expedited Double-Tax Relief Act Discussions with Treasury officials on implementation of 25% investment tax credit for advanced semiconductor manufacturing HR 7024 - Tax Relief for American Families and Workers Act of 2024 House and Senate - Discussions regarding the corporate tax rate, BEAT, FDII, and GILTI

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

Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, Natl Institute of Standards & Technology (NIST), SENATE, Treasury, Dept of

Issues related to international taxation; S.1457, Taiwan Tax Agreement Act of 2023 and H.R.5988/S.3084, United States-Taiwan Expedited Double-Tax Relief Act. Issues related to business provisions in H.R.7024, Tax Relief for American Families and Workers Act of 2024.

Client expense: Not reported · Firm income: $70,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Tax incentives for domestic investment in semiconductor manufacturing, research and development. CHIPS Implementation. H.R.4549/S.2228 - Building Chips in America Act of 2023. H.R.5988/S.3084 - United States-Taiwan Expedited Double-Tax Relief Act.

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

Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, SENATE

American Innovation and Jobs Act (S. 866); American Innovation and R&D Competitiveness Act H.R. 2673. Policy issues related to Treasury proposed regulations on 48D of the CHIPS and Science Act (P.L. 117-167); tax policy issues related to incentivizing research and development and semiconductor design activities. Taiwan Tax Agreement Act (H.R. 4729, S. 1457), U.S.-Taiwan Expedited Double Tax Relief Act.United States-Taiwan Expedited Double-Tax Relief Act (S. 3084 and H.R. 5988).Tax Relief for American Families and Workers Act of 2024 (H.R. 7024). Issues related to OECDs Pillar Two implementation.Semiconductor Technology Advancement and Research (STAR) Act (H.R. 9183).

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

General issues related to U.S.-Taiwan double taxation, including H.R. 5988/S. 3084, the U.S.-Taiwan Double Tax Relief Act and H.R. 7024, the Tax Relief for American Families and Workers Act

Client expense: Not reported · Firm income: $60,000

Government targets: SENATE

General issues related to U.S.-Taiwan relations; U.S.-China relations; international collaboration on R&D; multilateral coordination and proposed controls on technologies and exports, including H.R. 6614, the Maintaining American Superiority by Improving Export Control Transparency Act, H.R. 7151, the Export Control Enforcement and Enhancement Act, and H.R. 8152 the Remote Access Security Act; and U.S.-Taiwan double taxation, including H.R. 5988/S. 3084, the U.S.-Taiwan Double Tax Relief Act and H.R. 7024, the Tax Relief for American Families and Workers Act

Client expense: Not reported · Firm income: $60,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 866, the American Innovation and Jobs Act. H.R. 2673, American Innovation and R&D Competitiveness Act of 2023. H.R. 3938, The Build It In America Act. H.R. 7024, Tax Relief For American Families And Workers of 2024. H.R. 5988, S. 3084, United States-Taiwan Expedited Double-Tax Relief Act. Corporate tax, transfer pricing, treaty, foreign tax credit, mobile worker, international tax, and foreign tax issues. Administrations Fiscal Year 2023 and 2024 Revenue Proposals relating to corporate and international taxation.

Client expense: $2,356,000 · Firm income: Not reported

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

H.R. 515, Protecting American Savers and Retirees Act H.R. 976, TCJA Permanency Act H.R. 1010/S. 453, Prohibiting IRS Financial Surveillance Act H.R. 2406/S. 1117, Accelerate Long-term Investment Growth Now (ALIGN) Act H.R. 2673, American Innovation and R&D Competitiveness Act H.R. 2767/S. 1243, Small Business Investment Act of 2023 H.R. 2788/S. 1232, American Investment in Manufacturing (AIM) Act H.R. 3210/S. 1559, Book Minimum Tax Repeal Act H.R. 4571, Child Care Investment Act of 2023 H.R. 4721/S. 1706, Main Street Tax Certainty Act H.R. 5779, Fiscal Commission Act of 2023 H.R. 5988/S. 3084, United States-Taiwan Expedited Double-Tax Relief Act H.R. 7024, Tax Relief for American Families and Workers Act of 2024 H.R. 7470, Secure U.S. Leadership in Space Act of 2024 H.R. 8184, Growing and Preserving Innovation in America Act of 2024 S. 866, American Innovation and Jobs Act S. 1457, Taiwan Tax Agreement Act of 2023 H.Res. 268, Expressing strong opposition to the imposition of digital services taxes by other countries that discriminate against United States companies Proposed Rule, Internal Revenue Service; Section 45X Advanced Manufacturing Production Credit (88 Fed. Reg. 86,844-86,868, December 15, 2023) Proposed Rule, Internal Revenue Service (IRS), Treasury; Superfund Chemical Taxes (88 Fed. Reg. 18,446-18,471, March 29, 2023) Proposed Rule, Department of the Treasury, Internal Revenue Service: Excise Tax on Repurchase of Corporate Stock; 26 CFR Parts 1 and 58 (89 Fed. Reg. 25,980-26,067, April 12, 2024) Proposed Rule, Department of the Treasury, Internal Revenue Service: Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions (88 Fed. Reg. 59,576-59,659, August 29, 2023) Proposed Rule, Department of the Treasury, Internal Revenue Service: Increased Credit or Deduction Amounts for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements (88 Fed. Reg. 60,018-60,054, August 30, 2023) (as corrected by 88 Fed. Reg. 73,807, Oct. 27, 2023) Proposed Rule, Department of the Treasury, Internal Revenue Service: Section 45V Credit for Production of Clean Hydrogen; Section 48(a)(15) Election To Treat Clean Hydrogen Production Facilities as Energy Property (88 Fed. Reg. 89,220-89,255, December 26, 2023) Various issues relating to pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; work opportunity tax credit; Canadian proposal to enact a retroactive Digital Services Tax (DST); Canada Digital Services Tax - C-59, An Act to implement certain provisions of the fall economic statement tabled in Parliament; Extraterritorial Application of Sec. 49 of the German Income Tax Act; the Government of Canadas revised legislative proposal for a unilateral, discriminatory digital services tax (DST) with retroactive effect (Bill C-59, Fall Economic Statement Implementation Act, 2023); potential modifications to the gasoline tax, including waiving or temporary suspension; implementation of 26 U.S. Code 174 - Amortization of research and experimental expenditures; implementation of the Inflation Reduction Act, (P.L. 117-169), including implementation of the excise tax on repurchase of corporate stock and corporate alternative minimum tax (AMT); IRS guidance related to the Foreign Tax Credit and the Arms Length Requirement recommendations for Items to be Included on the 2024-2025 Priority Guidance Plan (Notice 2024-28); implementation of the Child and Dependent Care Tax Credit (CDCTC), the Dependent Care Assistance Program (DCAP), and the Employer Provided Child Care Tax Credit (45F); UK Carbon Border Adjustment Mechanism (CBAM) Consultation; expiration of provisions from the 2017 Tax Cuts and Jobs Act; proposal to repeal section 852(b)(6) of the Internal Revenue Code; proposal to institute an excise tax on stock buybacks; IRS Notice 2023-64 on Corporate Alternative Minimum Tax Implementation; SECURE 2.0 Act Student Loan and Emergency Savings Guidance; temporary business, international, and estate tax provisions enacted as part of the 2017 Tax Cuts and Jobs Act, Pub. L. No. 115-97; Treasury regulations and other guidance related to the foreign tax credit; U.S. legislative response to the OECD/G20 Inclusive Framework on Base Erosion and Profit Shiftings two-pillar solution to address the tax challenges arising from the digitalization of the economy; improvements to the Child and Dependent Care Tax Credit (CDCTC), Dependent Care Assistance Program (DCAP), and Employer Provided Child Care Tax Credit (section 45F); OECD/G20 Inclusive Framework on Base Erosion and Profit Shiftings draft Multilateral Convention to Implement Amount A of Pillar One; proposed Article xx to U.N. Model Tax Convention on Dealing with Cross-Border Business Services; recommendations for Items to be Included on the Department of the Treasury and Internal Revenue Services 2024-2025 Priority Guidance Plan (I.R.S. Notice 2024-28, 2024-13 I.R.B. 720)

Client expense: $13,930,000 · Firm income: Not reported

Government targets: Alcohol & Tobacco Tax & Trade Bureau (TTB), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of, U.S. Trade Representative (USTR)

Issues related to international taxation; S.1457, Taiwan Tax Agreement Act of 2023 and H.R.5988/S.3084, United States-Taiwan Expedited Double-Tax Relief Act. Issues related to business provisions in H.R.7024, Tax Relief for American Families and Workers Act of 2024.

Client expense: Not reported · Firm income: $70,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Strategic and policy advice related to investment tax credits for semiconductors, the implementation of investment tax credits, tax extenders, R&D expensing, and proposals providing relief from double-taxation; H.R 5988/ S. 3084 - U.S.-Taiwan Expedited Double Tax Relief Act.

Client expense: Not reported · Firm income: $70,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

ASML US engaged in lobbying activity related to international taxation, including with respect to S.1457, Taiwan Tax Agreement Act of 2023, H.R.5988/S.3084, United States-Taiwan Expedited Double-Tax Relief Act, and H.R.7024, and lobbying activity related to business provisions in H.R.7024, Tax Relief for American Families and Workers Act of 2024.

Client expense: $325,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 4346 - CHIPS & Science Act HR 5988 / S 3084 - United States-Taiwan Expedited Double-Tax Relief Act Discussions with Treasury officials on implementation of 25% investment tax credit for advanced semiconductor manufacturing HR 7024 - Tax Relief for American Families and Workers Act of 2024

Client expense: $790,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, Natl Institute of Standards & Technology (NIST), SENATE, Treasury, Dept of

American Innovation and Jobs Act (S. 866); American Innovation and R&D Competitiveness Act H.R. 2673. Policy issues related to Treasury proposed regulations on 48D of the CHIPS and Science Act (P.L. 117-167); tax policy issues related to incentivizing research and development and semiconductor design activities. Taiwan Tax Agreement Act (H.R. 4729, S. 1457), U.S.-Taiwan Expedited Double Tax Relief Act.United States-Taiwan Expedited Double-Tax Relief Act (S. 3084 and H.R. 5988).Tax Relief for American Families and Workers Act of 2024 (H.R. 7024). Issues related to OECDs Pillar Two implementation.

Client expense: $408,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Tax incentives for domestic investment in semiconductor manufacturing, research and development. CHIPS Implementation. H.R.4549/S.2228 - Building Chips in America Act of 2023. H.R.2670/S.2226 - National Defense Authorization Act for Fiscal Year 2024. H.R.5988/S.3084 - United States-Taiwan Expedited Double-Tax Relief Act.

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

Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, SENATE

S. 866, the American Innovation and Jobs Act. H.R. 2673, American Innovation and R&D Competitiveness Act of 2023. H.R. 3938, The Build It In America Act. H.R. 7024, Tax Relief For American Families And Workers of 2024. H.R. 5988, S. 3084, United States-Taiwan Expedited Double-Tax Relief Act. Notices 2023-55 and 2023-80 relating to the U.S. Foreign Tax Credit. Corporate tax, transfer pricing, treaty, foreign tax credit, mobile worker, international tax, and foreign tax issues. Administrations Fiscal Year 2023 and 2024 Revenue Proposals relating to corporate and international taxation.

Client expense: $2,278,000 · Firm income: Not reported

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

H.R. 515, Protecting American Savers and Retirees Act H.R. 976, TCJA Permanency Act H.R. 1010/S. 453, Prohibiting IRS Financial Surveillance Act H.R. 2406 / S. 1117, Accelerate Long-term Investment Growth Now (ALIGN) Act H.R. 2673, American Innovation and R&D Competitiveness Act H.R. 2767 / S. 1243, Small Business Investment Act of 2023 H.R. 2788 / S. 1232, American Investment in Manufacturing (AIM) Act H.R. 3210 / S. 1559, Book Minimum Tax Repeal Act H.R. 4571, Child Care Investment Act of 2023 H.R. 4721/S. 1706, Main Street Tax Certainty Act H.R. 5779, Fiscal Commission Act of 2023 H.R.5988/S. 3084, United States-Taiwan Expedited Double-Tax Relief Act H.R. 7024, Tax Relief for American Families and Workers Act of 2024 S. 866, American Innovation and Jobs Act S. 1457, Taiwan Tax Agreement Act of 2023 H. Res. 268, Expressing strong opposition to the imposition of digital services taxes by other countries that discriminate against United States companies Proposed Rule, Internal Revenue Service; Section 45X Advanced Manufacturing Production Credit (88 Fed. Reg. 86,844-86,868, December 15, 2023) Proposed Rule, Internal Revenue Service, Treasury Department; Advanced Manufacturing Investment Credit (88 Fed. Reg. 17,451-17,466, March 23, 2023) Proposed Rule, Department of the Treasury, Internal Revenue Service: Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions, (88 Fed. Reg. 59,576-59,659, Aug. 29, 2023) Proposed Rule, Department of the Treasury, Internal Revenue Service: Increased Credit or Deduction Amounts for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements (88 Fed. Reg. 60,018-60,054, Aug. 30, 2023) (as corrected by 88 Fed. Reg. 73,807, Oct. 27, 2023) Proposed Rule, Department of the Treasury, Internal Revenue Service: Section 45V Credit for Production of Clean Hydrogen; Section 48(a)(15) Election To Treat Clean Hydrogen Production Facilities as Energy Property, REG-117631-23, (88 Fed. Reg. 89,220-89,255, Dec. 26, 2023) Various issues relating to pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; work opportunity tax credit; U.S. Chile Income Tax Treaty, Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income and Capital; Extraterritorial Application of Sec. 49 of the German Income Tax Act; the Government of Canadas revised legislative proposal for a unilateral, discriminatory digital services tax (DST) with retroactive effect (Bill C-59, Fall Economic Statement Implementation Act, 2023); potential modifications to the gasoline tax, including waiving or temporary suspension; implementation of 26 U.S. Code 174 - Amortization of research and experimental expenditures; implementation of the Inflation Reduction Act, (P.L. 117-169), including implementation of the excise tax on repurchase of corporate stock and corporate alternative minimum tax (AMT); IRS guidance related to the Foreign Tax Credit and the Arms Length Requirement; recommendations for Items to be Included on the 2023-2024 Priority Guidance Plan (Notice 2023-36); implementation of the Child and Dependent Care Tax Credit (CDCTC), the Dependent Care Assistance Program (DCAP), and the Employer Provided Child Care Tax Credit (45F); proposal to repeal section 852(b)(6) of the Internal Revenue Code; proposal to institute an excise tax on stock buybacks; IRS Notice 2023-64 on Corporate Alternative Minimum Tax Implementation; SECURE 2.0 Act Student Loan and Emergency Savings Guidance; Treasury regulations and other guidance related to the foreign tax credit; U.S. legislative response to the OECD/G20 Inclusive Framework on Base Erosion and Profit Shiftings two-pillar solution to address the tax challenges arising from the digitalization of the economy; OECD/G20 Inclusive Framework on Base Erosion and Profit Shiftings draft Multilateral Convention to Implement Amount A of Pillar One

Client expense: $23,370,000 · Firm income: Not reported

Government targets: Alcohol & Tobacco Tax & Trade Bureau (TTB), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of

Issues related to international taxation; S.1457, Taiwan Tax Agreement Act of 2023 and H.R.5988/S.3084, United States-Taiwan Expedited Double-Tax Relief Act. Issues related to business provisions in H.R.7024, Tax Relief for American Families and Workers Act of 2024.

Client expense: Not reported · Firm income: $70,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

International Tax Issues related to Taiwan, H.R.7024 - Tax Relief for American Families and Workers Act of 2024, S.1457 -Taiwan Tax Agreement Act of 2023, S.3084 - United States-Taiwan Expedited Double-Tax Relief Act, H.R.5988 - United States-Taiwan Expedited Double-Tax Relief Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

ASML US engaged in lobbying activity related to international taxation, including with respect to S.1457, Taiwan Tax Agreement Act of 2023, H.R.5988/S.3084, United States-Taiwan Expedited Double-Tax Relief Act, and H.R.7024, and lobbying activity related to business provisions in H.R.7024, Tax Relief for American Families and Workers Act of 2024.

Client expense: $325,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 4346 - CHIPS & Science Act HR 5988 / S 3084 - United States-Taiwan Expedited Double-Tax Relief Act Discussions with Treasury officials on implementation of 25% investment tax credit for advanced semiconductor manufacturing HR 7024 - Tax Relief for American Families and Workers Act of 2024

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

Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, Natl Institute of Standards & Technology (NIST), SENATE, Treasury, Dept of

Strategic and policy advice related to investment tax credits for semiconductors, the implementation of investment tax credits, and proposals providing relief from double-taxation (S.3084/H.R.5988 - U.S.-Taiwan Expedited Double Tax Relief Act).

Client expense: Not reported · Firm income: $70,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

American Innovation and Jobs Act (S. 866); American Innovation and R&D Competitiveness Act H.R. 2673. Policy issues related to Treasury proposed regulations on 48D of the CHIPS and Science Act (P.L. 117-167); tax policy issues related to incentivizing research and development and semiconductor design activities. Taiwan Tax Agreement Act (H.R. 4729, S. 1457), U.S.-Taiwan Expedited Double Tax Relief Act.United States-Taiwan Expedited Double-Tax Relief Act (S. 3084 and H.R. 5988).Tax Relief for American Families and Workers Act of 2024 (H.R. 7024).

Client expense: $534,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

General issues related to U.S.-Taiwan relations, including H.R. 5988/S. 3084, the U.S.-Taiwan Expedited Double Tax Relief Act; U.S.-China relations; international collaboration on R&D; and multilateral coordination and proposed controls on technologies and exports, including H.R. 6614, the Maintaining American Superiority by Improving Export Control Transparency Act and H.R. 7151, the Export Control Enforcement and Enhancement Act

Client expense: Not reported · Firm income: $60,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 5988/S. 3084, the U.S.-Taiwan Expedited Double Tax Relief Act and H.R. 7024, the Tax Relief for American Families and Workers Act

Client expense: Not reported · Firm income: $60,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE