Tax Relief for Victims of Crimes, Scams, and Disasters 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; Implementation of the One Big Beautiful Bill Act, P.L. 119-21, including the provisions related to no tax on tips, no tax on overtime, Trump accounts, section 68 itemized deduction limitation, section 4960 related to the excise tax on excess tax-exempt organization executive compensation, inventory donations under section 170, and the paid family and medical leave tax credit; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes and specified service trades or businesses; The taxation of digital assets; digital assets reporting, including the Guiding and Establishing National Innovation for U.S. Stablecoins (GENIUS) Act, P.L. 119-27; Digital Asset Protection, Accountability, Regulation, Innovation, Taxation, and Yields (PARITY)Act (H.R. 8899); Disaster relief, including the Federal Disaster Tax Relief Act, the Tax Fairness for Disaster Victims Act (H.R. 3975), Filing Relief for Natural Disasters Act (H.R. 517 and S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 346 and S.1773), and the Working Families Disaster Tax Relief Act (H.R. 6645 and S.3432); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 and S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, tax administrative relief related to a government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements, CP53E notices, collection due process hearing period, and first time abatement relief; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, section 68 itemized deduction limitation impact on estates and trusts, income tax returns for estates and trusts, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; State income tax issues concerning P.L. 86-272, including the Interstate Commerce Simplification Act of 2025 (H.R. 427 and S. 3027); Methods and periods issues, including section 174 research and experimentation expensing, accounting method changes, corporate alternative minimum tax (CAMT), and other expired and expiring provisions; Corporations and Shareholders, corporate alternative minimum tax (CAMT) for financially troubled companies; Corporation taxation issues related to section 355, nonrecognition of gain or loss in corporate separations, incorporations, and reorganizations; Partnership taxation issues, including basis-shifting transactions, the corporate alternative minimum tax (CAMT) application to partnerships and CAMT entity partners, partnership workload compression, and Form 1065 instructions; S Corporation issues, including private letter ruling user fees; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; section 162(m) related to limitations on executive compensation, section 274(o) related to meals provided for convenience of an employer, determination letter program, the Employee Plans Compliance Resolution System (EPCRS), the Voluntary Compliance Program (VCP), C-4 opinion letters, and the self-correction program; Exempt organization issues, including foreign related filings, processing of group rulings, Form 8050, and Donor Advised Funds; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, taxpayers abroad filing issues, dual consolidated loss rules, and other expired and expiring provisions; Individual tax issues, including the Facilitating Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE Act) (S. 2230), the Fair Accounting for Income Realized from Betting Earnings Taxation Act (Fair Bet Act) (H.R. 4304), Winnings and Gains Expense Restoration (WAGER Act) (H.R. 4630), penalty relief for qualified farmers and fishermen impacted by changes to instructions for IRS Form 8995, and 2025 filing season issues; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

Client expense: $1,600,000 · 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; Implementation of the One Big Beautiful Bill Act, P.L. 119-21, including the provisions related to no tax on tips, no tax on overtime, Trump accounts, section 68 itemized deduction limitation, section 4960 related to the excise tax on excess tax-exempt organization executive compensation, inventory donations under section 170, and the paid family and medical leave tax credit; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes and specified service trades or businesses; The taxation of digital assets; digital assets reporting, including the Guiding and Establishing National Innovation for U.S. Stablecoins (GENIUS) Act, P.L. 119-27; Digital Asset Protection, Accountability, Regulation, Innovation, Taxation, and Yields (PARITY)Act (H.R. 8899); Disaster relief, including the Federal Disaster Tax Relief Act, the Tax Fairness for Disaster Victims Act (H.R. 3975), Filing Relief for Natural Disasters Act (H.R. 517 and S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 346 and S.1773), and the Working Families Disaster Tax Relief Act (H.R. 6645 and S.3432); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 and S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, tax administrative relief related to a government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements, CP53E notices, collection due process hearing period, and first time abatement relief; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, section 68 itemized deduction limitation impact on estates and trusts, income tax returns for estates and trusts, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; State income tax issues concerning P.L. 86-272, including the Interstate Commerce Simplification Act of 2025 (H.R. 427 and S. 3027); Methods and periods issues, including section 174 research and experimentation expensing, accounting method changes, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Corporation taxation issues related to section 355, nonrecognition of gain or loss in corporate separations, incorporations, and reorganizations; Partnership taxation issues, including basis-shifting transactions, the corporate alternative minimum tax (CAMT) application to partnerships and CAMT entity partners, partnership workload compression, and Form 1065 instructions; S Corporation issues, including private letter ruling user fees; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; section 162(m) related to limitations on executive compensation, section 274(o) related to meals provided for convenience of an employer, determination letter program, the Employee Plans Compliance Resolution System (EPCRS), the Voluntary Compliance Program (VCP), C-4 opinion letters, and the self-correction program. Exempt organization issues, including foreign related filings, processing of group rulings, Form 8050, and Donor Advised Funds; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, taxpayers abroad filing issues, dual consolidated loss rules, and other expired and expiring provisions; Individual tax issues, including the Facilitating Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE Act) (S. 2230), the Fair Accounting for Income Realized from Betting Earnings Taxation Act (Fair Bet Act) (H.R. 4304), Winnings and Gains Expense Restoration (WAGER Act) (H.R. 4630), penalty relief for qualified farmers and fishermen impacted by changes to instructions for IRS Form 8995, and 2025 filing season issues; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

HR 1340, More Homes on the Market Act S3332, More Homes on the Market Act HR 2410, Revitalizing Downtowns and Main Streets Act S. 1773, the Tax Relief for Victims of Crimes, Scams, and Disasters Act, whole bill HR 3469, the Tax Relief for Victims of Crimes, Scams, and Disasters Act, whole bill General education on the impacts of various tax provisions on the supply of housing

Client expense: $260,000 · Firm income: Not reported

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

S. 925/H.R. 2036, the Credit for Caring Act. S. 1565/H.R. 138, the Lowering Costs for Caregivers Act. Public Law 119-21, the One, Big, Beautiful Bill Act. S. 1831, Auto Reenroll Act. S. 1840, the Retirement Investment in Small Employers Act. S. 1773/ H.R. 3469, the Tax Relief for Victims of Crimes, Scams, and Disasters Act. H.R. 2972, the EITC for Older Workers Act. H.R. 1340, the More Homes on the Market Act. HR. 1130, the Bonus Tax Relief for Americas Seniors Act. No bill number. Discussed paper tax refund checks. No bill number. Discussed advance premium tax credit for Marketplace health plans. No bill number. Discussed family caregiver tax credit bill. No bill number. Discussed health savings accounts. No bill number. Discussed tax policy. No bill number. Discussed retirement policy.

Client expense: $3,830,000 · Firm income: Not reported

S. 1773/H.R. 3469, the Tax Relief for Victims of Crimes, Scams, and Disasters Act. H.R. 5575, the Firefighters Assisting Seniors To Emergency Response (FASTER) Act. No bill number. Discussed disaster planning and response for older adults.

Client expense: $3,830,000 · Firm income: Not reported

S. 4055/H.R. 1469, the Senior Security Act. S.4092, the No Crypto in Social Security Act. H.R. 6644, the ROAD to Housing Act. S. 2117/H.R. 1734, the Preventing Deep Fake Scams Act. S. 2840/H.R. 2478, the Financial Exploitation Prevention Act. S. 1467/H.R. 2808, the Homebuyers Privacy Protection Act. H.R. 2978, the GUARD Act. S. 4144/H.R. 306, the Ending Scam Credit Repair Act (ESCRA) Act. S.1773/H.R. 3469, the Tax Relief for Victims of Crimes, Scams, and Disasters Act. S. 2019/H.R. 4936, the Taskforce for Recognizing and Averting Payment Scams (TRAPS) Act. H.R. 3633, the Digital Asset Market Clarity Act. H.R. 6425, the National Strategy for Combating Scams Act. H.R. 7215, the Stop SCAMS Act. S.1877/H.R.2441, the Improving Disclosure for Investors Act. H.R.2988, the Protecting Prudent Investment of Retirement Savings Act. S. 1699, Artificial Intelligence Public Awareness and Education Campaign Act. No bill number. Discussed accredited investor issues. No bill number. Discussed fiduciary obligations. No bill number. Discussed investor protections. No bill number. Discussed veterans and scams. No bill number. Discussed Social Security and crypto investments.

Client expense: $3,830,000 · Firm income: Not reported

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; Implementation of the One Big Beautiful Bill Act, P.L. 119-21, including the provisions related to no tax on tips, no tax on overtime, Trump accounts, section 68 itemized deduction limitation, section 4960 related to the excise tax on excess tax-exempt organization executive compensation, inventory donations under section 170, and the paid family and medical leave tax credit; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes and specified service trades or businesses; The taxation of digital assets; digital assets reporting, including the Guiding and Establishing National Innovation for U.S. Stablecoins (GENIUS) Act, P.L. 119-27; Disaster relief, including the Federal Disaster Tax Relief Act, the Tax Fairness for Disaster Victims Act (H.R. 3975), Filing Relief for Natural Disasters Act (H.R. 517 and S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 346 and S.1773), and the Working Families Disaster Tax Relief Act (H.R. 6645 and S.3432); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 and S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, tax administrative relief related to a government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements, collection due process hearing period, and first time abatement relief; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, section 68 itemized deduction limitation impact on estates and trusts, income tax returns for estates and trusts, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; State income tax issues concerning P.L. 86-272, including the Interstate Commerce Simplification Act of 2025 (H.R. 427 and S. 3027); Methods and periods issues, including section 174 research and experimentation expensing, accounting method changes, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Corporation taxation issues related to section 355, nonrecognition of gain or loss in corporate separations, incorporations, and reorganizations; Partnership taxation issues, including basis-shifting transactions, the corporate alternative minimum tax (CAMT) application to partnerships and CAMT entity partners, partnership workload compression, and Form 1065 instructions; S Corporation issues, including private letter ruling user fees; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; section 162(m) related to limitations on executive compensation, section 274(o) related to meals provided for convenience of an employer, determination letter program, the Employee Plans Compliance Resolution System (EPCRS), the Voluntary Compliance Program (VCP), C-4 opinion letters, and the self-correction program. Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, taxpayers abroad filing issues, dual consolidated loss rules, and other expired and expiring provisions; Individual tax issues, including the Facilitating Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE Act) (S. 2230), the Fair Accounting for Income Realized from Betting Earnings Taxation Act (Fair Bet Act) (H.R. 4304), Winnings and Gains Expense Restoration (WAGER Act) (H.R. 4630), penalty relief for qualified farmers and fishermen impacted by changes to instructions for IRS Form 8995, and 2025 filing season issues; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding 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 Federal Disaster Tax Relief Act, the Tax Fairness for Disaster Victims Act (H.R. 3975), Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements, collection due process hearing period; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, Pease itemized deduction limitation impact on estates and trusts, income tax returns for estates and trusts, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; State income tax issues concerning P.L. 86-272, including the Interstate Commerce Simplification Act of 2025 (H.R. 427); Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Corporation taxation issues related to section 355, nonrecognition of gain or loss in corporate separations, incorporations, and reorganizations; Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, taxpayers abroad filing issues, and other expired and expiring provisions; Individual tax issues, including qualified business income section 199A, the Survivors Assistance for Fear-free and Easy Tax Filing Act of 2025 (SAFE Act) (S. 2129), and 2025 filing season issues; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding 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 Federal Disaster Tax Relief Act, the Tax Fairness for Disaster Victims Act (H.R. 3975), Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements, collection due process hearing period; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, Pease itemized deduction limitation impact on estates and trusts, income tax returns for estates and trusts, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; State income tax issues concerning P.L. 86-272, including the Interstate Commerce Simplification Act of 2025 (H.R. 427); Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Corporation taxation issues related to section 355, nonrecognition of gain or loss in corporate separations, incorporations, and reorganizations; Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, taxpayers abroad filing issues, and other expired and expiring provisions; Individual tax issues, including qualified business income section 199A, the Survivors Assistance for Fear-free and Easy Tax Filing Act of 2025 (SAFE Act) (S. 2129), and 2025 filing season issues; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding 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 Federal Disaster Tax Relief Act, Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, and other expired an expiring provisions; Individual tax issues, including qualified business income section 199A; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding 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 Federal Disaster Tax Relief Act, the Tax Fairness for Disaster Victims Act (H.R. 3975), Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements, collection due process hearing period; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, Pease itemized deduction limitation impact on estates and trusts, income tax returns for estates and trusts, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; State income tax issues concerning P.L. 86-272, including the Interstate Commerce Simplification Act of 2025 (H.R. 427); Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Corporation taxation issues related to section 355, nonrecognition of gain or loss in corporate separations, incorporations, and reorganizations; Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, taxpayers abroad filing issues, and other expired and expiring provisions; Individual tax issues, including qualified business income section 199A, the Survivors Assistance for Fear-free and Easy Tax Filing Act of 2025 (SAFE Act) (S. 2129), and 2025 filing season issues; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

HR 2410, Revitalizing Downtowns and Main Streets Act S. 1773, the Tax Relief for Victims of Crimes, Scams, and Disasters Act, whole bill HR 3469, the Tax Relief for Victims of Crimes, Scams, and Disasters Act, whole bill General education on the impacts of various tax provisions on the supply of housing

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

Government targets: HOUSE OF REPRESENTATIVES, 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; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding 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 Federal Disaster Tax Relief Act, the Tax Fairness for Disaster Victims Act (H.R. 3975), Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements, collection due process hearing period; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, Pease itemized deduction limitation impact on estates and trusts, income tax returns for estates and trusts, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; State income tax issues concerning P.L. 86-272, including the Interstate Commerce Simplification Act of 2025 (H.R. 427); Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Corporation taxation issues related to section 355, nonrecognition of gain or loss in corporate separations, incorporations, and reorganizations; Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, taxpayers abroad filing issues, and other expired and expiring provisions; Individual tax issues, including qualified business income section 199A, the Survivors Assistance for Fear-free and Easy Tax Filing Act of 2025 (SAFE Act) (S. 2129), and 2025 filing season issues; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

No bill number. Discussed disaster planning and response for older adults. H.R. 3469, the Tax Relief for Victims of Crimes, Scams, and Disasters Act of 2025. S. 1773, the Tax Relief for Victims of Crimes, Scams, and Disasters Act of 2025. H.R. 5575, Firefighters Assisting Seniors To Emergency Response (FASTER) Act of 2025.

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

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding 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 Federal Disaster Tax Relief Act, the Tax Fairness for Disaster Victims Act (H.R. 3975), Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements, collection due process hearing period; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, Pease itemized deduction limitation impact on estates and trusts, income tax returns for estates and trusts, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; State income tax issues concerning P.L. 86-272, including the Interstate Commerce Simplification Act of 2025 (H.R. 427); Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Corporation taxation issues related to section 355, nonrecognition of gain or loss in corporate separations, incorporations, and reorganizations; Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, taxpayers abroad filing issues, and other expired and expiring provisions; Individual tax issues, including qualified business income section 199A, the Survivors Assistance for Fear-free and Easy Tax Filing Act of 2025 (SAFE Act) (S. 2129), and 2025 filing season issues; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

HR 2410, Revitalizing Downtowns and Main Streets Act S. 1773, the Tax Relief for Victims of Crimes, Scams, and Disasters Act, whole bill HR 3469, the Tax Relief for Victims of Crimes, Scams, and Disasters Act, whole bill General education on the impacts of various tax provisions on the supply of housing

Client expense: $230,000 · Firm income: Not reported

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

S. 1773/H.R. 3469, the Tax Relief for Victims of Crimes, Scams, and Disasters Act. No bill number. Discussed older adults and FEMA. No bill number. Discussed disaster planning and response for older adults.

Client expense: $3,810,000 · Firm income: Not reported

H.R. 1, the One Big Beautiful Bill Act of 2025. S. 925/H.R. 2036, the Credit for Caring Act. S. 1565/H.R. 138, the Lowering Costs for Caregivers Act. S. 1773/H.R. 3469, the Tax Relief for Victims of Crimes, Scams, and Disasters Act. No bill number. Discussed multigenerational housing tax credit. No bill number. Discussed advance premium tax credit for Marketplace health plans. No bill number. Discussed tax implications for fraud victims generally. No bill number. Discussed tax implications for disaster recovery generally.

Client expense: $3,810,000 · Firm income: Not reported

HR 2410, Revitalizing Downtowns and Main Streets Act S. 1773, the Tax Relief for Victims of Crimes, Scams, and Disasters Act, whole bill HR 3469, the Tax Relief for Victims of Crimes, Scams, and Disasters Act, whole bill General education on the impacts of various tax provisions on the supply of housing

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

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

S. 1773/ H.R. 3469, the Tax Relief for Victims of Crimes, Scams, and Disasters Act. No bill number. Discussed disaster planning and response for older adults. No bill number. Discussed older adults and FEMA.

Client expense: $5,120,000 · Firm income: Not reported

H.R. 1, the One Big Beautiful Bill Act of 2025. S. 925/H.R. 2036, the Credit for Caring Act of 2025. S. 1565/H.R. 138, the Lowering Costs for Caregivers Act of 2025. S. 1773, the Tax Relief for Victims of Crimes, Scams, and Disasters Act of 2025. H.R. 1129, the Tax Relief Unleashed for Seniors by Trump (TRUST) Act of 2025. H.R. 1130, the Bonus Tax Relief for America's Seniors Act of 2025. H.R. 3469, Tax Relief for Victims of Crimes, Scams, and Disasters Act of 2025. H.R. 996/ S. 400, the Paid Family and Medical Leave Tax Credit Extension and Enhancement Act of 2025. H.R. 2972, the EITC for Older Workers Act of 2025. No bill number. Discussed advance premium tax credits.

Client expense: $5,120,000 · Firm income: Not reported

HR 2410, Revitalizing Downtowns and Main Streets Act S. 1773, the Tax Relief for Victims of Crimes, Scams, and Disasters Act, whole bill HR 3469, the Tax Relief for Victims of Crimes, Scams, and Disasters Act, whole bill General education on the impacts of various tax provisions on the supply of housing

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

Government targets: HOUSE OF REPRESENTATIVES, 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; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding 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 Federal Disaster Tax Relief Act, Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, and other expired an expiring provisions; Individual tax issues, including qualified business income section 199A; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.