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Facilitating Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE) Act
Legislative Progress
Momentum (last 30 days)
0
score
0 actions · 0 new cosponsors · 0 votes
Speed vs cohort
0pct
0d open
vs 5,674 other S bills in the 119th — cohort avg 32d
No CRS summary is available for this bill yet. The source title, actions, sponsors, and text versions below come from Congress.gov.
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Filing registrants (17)
Read twice and referred to the Committee on Finance.
Introduced in Senate
Bills with similar content found using semantic analysis.
Sources: Congress.gov
2026 · third_quarter · Taxation/Internal Revenue Code
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
2026 · third_quarter · Taxation/Internal Revenue Code
Corporate tazation. P.L. 119-21: One Big Beautiful Bill Act; Provisions related to deductibility of gaming losses, slot tax threshold, and Sports Betting Excise Tax. S. 2230, Facilitating Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE) Act.
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2026 · third_quarter · Taxation/Internal Revenue Code
Issues related to 90 percent limitation on deductibility of gambling losses. H.R.4304, Fair Accounting for Income Realized from Betting Earnings Taxation Act (FAIR BET Act), all provisions. H.R.6985, Facilitating Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE) Act, all provisions. S.2230, Facilitating Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE) Act, all provisions.
Client expense: Not reported · Firm income: $70,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · third_quarter · Taxation/Internal Revenue Code
Facilitating Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE) Act (H.R. 6985/S. 2230) Capital Gains Inflation Relief Act of 2025 (S. 798) Issues realted to indexing the cost basis of capital gains taxes to account for inflation Generating Retirement Ownership Through Long-Term Holding (GROWTH) Act (H.R. 2089/S. 1839) H.R.1834 - Breaking the Gridlock Act Barcode Automation for Revenue Collection to Organize Disbursement and Enhance (BARCODE) Efficiency Act - H.R.6956 Issues related to implementations of 199(a) qualified business income deduction
Client expense: $80,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2026 · third_quarter · Taxation/Internal Revenue Code
Issues related to the One Big Beautiful Bill Act (PL 119-21); Issues related to H.R. 10357 - Digital Asset Tax Certainty Act; Issues related to H.R. 2233 - SLOT Act of 2025; Issues related to H.R. 4304 - Fair Accounting for Income Realized from Betting Earnings Taxation Act; Issues related to H.R. 4630 - WAGER Act of 2025; Issues related to H.R. 6985/S. 2230 - Facilitation Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE) Act.
Client expense: $70,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
| Republican |
| MS |
| Elissa Slotkin | Democratic | MI |
| Gary C. Peters | Democratic | MI |
| Jacky Rosen | Democratic | NV |
| Ted Cruz | Republican | TX |
2026 · third_quarter · Gaming/Gambling/Casino
Provide guidance and strategic counsel on potential prediction market, internet gaming and sports betting legislation and regulations and H.R. 1 One Big Beautiful Bill Act; S.2230 FULL HOUSE Act; H.R. 1440 Discriminatory Gaming Tax Repeal Act of 2025; H.R. 4630 WAGER Act; H.R.2087/S.1033 SAFE Bet Act
Client expense: Not reported · Firm income: $90,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
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: $410,000 · Firm income: Not reported
Government targets: Financial Crimes Enforcement Network (FinCEN), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of
2026 · third_quarter · Taxation/Internal Revenue Code
Issues associated with corporate tax policy; the Federal sports betting excise tax (H.R. 1440/s.2273); increase IRS reporting threshold associated with slot jackpots (H.R. 2233); tax incentives for travel and tourism; the Gambling addiction Recovery, Investment, and Treatment (GRIT) Act (S. 454/H.R. 1141); restoring full deductibility of gambling losses (H.R. 4304/H.R. 4630/S.2230)
Client expense: $670,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of, White House Office
2026 · third_quarter · Gaming/Gambling/Casino
slot tax threshold regulation and legislation (H.R. 2233); sports betting excise tax (H.R.1440/S.2273); responsible gaming; Requesting Members of Congress to Join the Gaming Caucus; the Gambling addiction Recovery, Investment, and Treatment (GRIT) Act (S. 454/H.R. 1141); SAFE Bet (H.R. 2087/S. 1033); PROTECT Student Athletes Act (H.R. 1552);restoring full deductibility of gambling losses (H.R. 4304/H.R. 4630/S.2230)
Client expense: $670,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Justice, Dept of (DOJ), Natl Indian Gaming Commission, SENATE, Treasury, Dept of, White House Office
2026 · third_quarter · Taxation/Internal Revenue Code
Issues related to online sports betting. H.R. 4304 - FAIR Bet Act. S. 2230 - Full House Act.
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · third_quarter · Taxation/Internal Revenue Code
Issues related to the One Big Beautiful Bill Act (PL 119-21); Issues related to H.R. 10357 - Digital Asset Tax Certainty Act; Issues related to H.R. 2233 - SLOT Act of 2025; Issues related to H.R. 4304 - Fair Accounting for Income Realized from Betting Earnings Taxation Act; Issues related to H.R. 4630 - WAGER Act of 2025; Issues related to H.R. 6985/S. 2230 - Facilitating Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE) Act.
Client expense: Not reported · Firm income: $60,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · third_quarter · Taxation/Internal Revenue Code
Corporate and international tax issues P.L. 119-21 (H.R. 1): One Big Beautiful Bill implementation H.R.4304 - Fair Accounting for Income Realized from Betting Earnings Taxation Act S.2230 - Facilitating Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE) Act 90% of gambling losses deduction Issues regarding the Federal Wagering Excise Tax on Sports Betting
Client expense: Not reported · Firm income: $60,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · third_quarter · Taxation/Internal Revenue Code
Monitor legislation to amend the Internal Revenue Code of 1986 to repeal Chapter 35 (relating to taxes on wagering), including H.R. 1440, the Discriminatory Gaming Tax Repeal Act of 2025; and S.2773, the WAGER Act. Monitor legislation to restore full deductibility of wagering losses against winnings, including H.R.4630, the WAGER Act of 2025; S.2230, the FULL HOUSE Act; and H.R. 4304, the Fair Accounting for Income Realized from Betting Earnings Taxation Act. Educate Members of Congress on tax administration challenges, IRS tax treatment, and the need for guidance on sports gaming issues.
Client expense: Not reported · Firm income: $90,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2026 · third_quarter · Taxation/Internal Revenue Code
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
2026 · third_quarter · Gaming/Gambling/Casino
Prediction Market Sports Betting and Gaming; H.R. 8076 - PREDICT Act (Preventing Real-time Exploitation and Deceptive Insider Congressional Trading Act); H.R. 7840 - Event Contract Enforcement Act; H.R. 7955 / S. 4115 - BETS OFF Act (Banning Exchange Trading on Sports and Elections); S. 4160 - Prediction Markets Are Gambling Act; S. 4035 - DEATH BETS Act; S. 4017 - End Prediction Market Corruption Act; H.R. 7004 - Public Integrity in Financial Prediction Markets Act; H.R. 6985 / S. 2230 - Facilitating Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE) Act.
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · third_quarter · Gaming/Gambling/Casino
Education and background on issues affecting the gaming industry H.R.2233 - SLOT Act of 2025 Form W-2G reporting requirements H.R.4304 - Fair Accounting for Income Realized from Betting Earnings Taxation Act H.R.1440 - Discriminatory Gaming Tax Repeal Act of 2025 H.R.4630/ S.2773 WAGER Act of 2025 H.R. 6985 / S.2230 Facilitating Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE) Act Indian Gaming Development Issues
Client expense: Not reported · Firm income: $60,000
Government targets: Bureau of Indian Affairs (BIA), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), SENATE
2026 · third_quarter · Taxation/Internal Revenue Code
Issues relating to taxation of the gaming industry H.R. 6985 / S.2230 Facilitating Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE) Act
Client expense: Not reported · Firm income: $90,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · third_quarter · Gaming/Gambling/Casino
Monitoring gaming regulatory issues and legislation: internet and tribal gaming S.2230 - Facilitating Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE) Act Prediction Markets are Gambling Act H.R.10357 - Digital Asset Tax Certainty Act
Client expense: Not reported · Firm income: $60,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · third_quarter · Taxation/Internal Revenue Code
Support legislation to amend the internal revenue code of 1986 to repeal the excise taxes on wagering Form W-2G reporting requirements H.R.4304 - Fair Accounting for Income Realized from Betting Earnings Taxation Act H.R.1440 - Discriminatory Gaming Tax Repeal Act of 2025 H.R.2233 - SLOT Act of 2025 H.R.4630/ S.2773 WAGER Act of 2025 H.R. 6985 / S.2230 Facilitating Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE) Act
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · second_quarter · Taxation/Internal Revenue Code
Corporate tazation. P.L. 119-21: One Big Beautiful Bill Act; Provisions related to deductibility of gaming losses, slot tax threshold, and Sports Betting Excise Tax. S. 2230, Facilitating Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE) Act.
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2026 · second_quarter · Taxation/Internal Revenue Code
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.
Client expense: $1,550,000 · 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
2026 · second_quarter · Taxation/Internal Revenue Code
Issues related to online sports betting. H.R. 4304 - FAIR Bet Act. S. 2230 - Full House Act.
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · second_quarter · Taxation/Internal Revenue Code
Facilitating Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE) Act (H.R. 6985/S. 2230) Capital Gains Inflation Relief Act of 2025 (S. 798) Issues realted to indexing the cost basis of capital gains taxes to account for inflation Generating Retirement Ownership Through Long-Term Holding (GROWTH) Act (H.R. 2089/S. 1839) H.R.1834 - Breaking the Gridlock Act Barcode Automation for Revenue Collection to Organize Disbursement and Enhance (BARCODE) Efficiency Act - H.R.6956 Issues related to implementations of 199(a) qualified business income deduction
Client expense: $70,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2026 · second_quarter · Taxation/Internal Revenue Code
Issues related to 90 percent limitation on deductibility of gambling losses. H.R.4304, Fair Accounting for Income Realized from Betting Earnings Taxation Act (FAIR BET Act), all provisions. H.R.6985, Facilitating Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE) Act, all provisions. S.2230, Facilitating Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE) Act, all provisions.
Client expense: Not reported · Firm income: $70,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · second_quarter · Gaming/Gambling/Casino
Provide guidance and strategic counsel on potential prediction market, internet gaming and sports betting legislation and regulations and H.R. 1 One Big Beautiful Bill Act; S.2230 FULL HOUSE Act; H.R. 1440 Discriminatory Gaming Tax Repeal Act of 2025; H.R. 4630 WAGER Act; H.R.2087/S.1033 SAFE Bet Act
Client expense: Not reported · Firm income: $90,000
Government targets: Commodity Futures Trading Commission (CFTC), HOUSE OF REPRESENTATIVES, SENATE
2026 · second_quarter · Taxation/Internal Revenue Code
Issues related to the depreciation of racehorses and gambling loss; Issues related to H.R. 4630 - WAGER Act of 2025, H.R. 4304 - Fair Accounting for Income Realized from Betting Earnings Taxation Act, and H.R. 6985/S. 2230 - Facilitating Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE) Act.
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · second_quarter · Gaming/Gambling/Casino
Monitoring gaming regulatory issues and legislation: internet and tribal gaming S.2230 - Facilitating Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE) Act Prediction Markets are Gambling Act
Client expense: Not reported · Firm income: $60,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · second_quarter · Taxation/Internal Revenue Code
Issues related to the One Big Beautiful Bill Act (PL 119-21); Issues related to H.R. 2233 - SLOT Act of 2025; Issues related to H.R. 4304 - Fair Accounting for Income Realized from Betting Earnings Taxation Act; Issues related to H.R. 4630 - WAGER Act of 2025; Issues related to H.R. 6985/S. 2230 - Facilitating Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE) Act.
Client expense: Not reported · Firm income: $60,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · second_quarter · Gaming/Gambling/Casino
Prediction Market Sports Betting and Gaming; H.R. 8076 - PREDICT Act (Preventing Real-time Exploitation and Deceptive Insider Congressional Trading Act); H.R. 7840 - Event Contract Enforcement Act; H.R. 7955 / S. 4115 - BETS OFF Act (Banning Exchange Trading on Sports and Elections); S. 4160 - Prediction Markets Are Gambling Act; S. 4035 - DEATH BETS Act; S. 4017 - End Prediction Market Corruption Act; H.R. 7004 - Public Integrity in Financial Prediction Markets Act; H.R. 6985 / S. 2230 - Facilitating Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE) Act.
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · second_quarter · Taxation/Internal Revenue Code
Issues related to the One Big Beautiful Bill Act (PL 119-21); Issues related to H.R. 2233 - SLOT Act of2025; Issues related to H.R. 4304 - Fair Accounting for Income Realized from Betting Earnings Taxation Act; Issues related to H.R. 4630 - WAGER Act of 2025; Issues related to H.R. 6985/S. 2230 - Facilitating Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE) Act.
Client expense: $60,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · second_quarter · Taxation/Internal Revenue Code
Corporate and international tax issues P.L. 119-21 (H.R. 1): One Big Beautiful Bill implementation H.R.4304 - Fair Accounting for Income Realized from Betting Earnings Taxation Act S.2230 - Facilitating Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE) Act 90% of gambling losses deduction Issues regarding the Federal Wagering Excise Tax on Sports Betting
Client expense: Not reported · Firm income: $60,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · second_quarter · Gaming/Gambling/Casino
Education and background on issues affecting the gaming industry H.R.2233 - SLOT Act of 2025 Form W-2G reporting requirements P.L. 119-21 (H.R. 1): One Big Beautiful Bill implementation H.R.4304 - Fair Accounting for Income Realized from Betting Earnings Taxation Act H.R.1440 - Discriminatory Gaming Tax Repeal Act of 2025 H.R.4630/ S.2773 WAGER Act of 2025 H.R. 6985 / S.2230 Facilitating Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE) Act Indian Gaming Development Issues
Client expense: Not reported · Firm income: $60,000
Government targets: Bureau of Indian Affairs (BIA), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE
2026 · second_quarter · Gaming/Gambling/Casino
slot tax threshold regulation and legislation (H.R. 2233); sports betting excise tax (H.R.1440/S.2273); responsible gaming; Requesting Members of Congress to Join the Gaming Caucus; the Gambling addiction Recovery, Investment, and Treatment (GRIT) Act (S. 454/H.R. 1141); SAFE Bet (H.R. 2087/S. 1033); PROTECT Student Athletes Act (H.R. 1552);restoring full deductibility of gambling losses (H.R. 4304/H.R. 4630/S.2230)
Client expense: $660,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Justice, Dept of (DOJ), Natl Indian Gaming Commission, SENATE, Treasury, Dept of, White House Office
2026 · second_quarter · Taxation/Internal Revenue Code
Issues associated with corporate tax policy; the Federal sports betting excise tax (H.R. 1440/s.2273); increase IRS reporting threshold associated with slot jackpots (H.R. 2233); tax incentives for travel and tourism; the Gambling addiction Recovery, Investment, and Treatment (GRIT) Act (S. 454/H.R. 1141); Financial Services and General Government Appropriations Act for FY2026; One Big Beautiful Bill Act (H.R.1); restoring full deductibility of gambling losses (H.R. 4304/H.R. 4630/S.2230)
Client expense: $660,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of, White House Office
2026 · second_quarter · Taxation/Internal Revenue Code
Issues relating to taxation of the gaming industry H.R. 6985 / S.2230 Facilitating Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE) Act
Client expense: Not reported · Firm income: $90,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · second_quarter · Taxation/Internal Revenue Code
Support legislation to amend the internal revenue code of 1986 to repeal the excise taxes on wagering Form W-2G reporting requirements H.R.4304 - Fair Accounting for Income Realized from Betting Earnings Taxation Act H.R.1440 - Discriminatory Gaming Tax Repeal Act of 2025 H.R.2233 - SLOT Act of 2025 H.R.4630/ S.2773 WAGER Act of 2025 H.R. 6985 / S.2230 Facilitating Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE) Act
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · second_quarter · Taxation/Internal Revenue Code
Monitor legislation to amend the Internal Revenue Code of 1986 to repeal Chapter 35 (relating to taxes on wagering), including H.R. 1440, the Discriminatory Gaming Tax Repeal Act of 2025; and S.2773, the WAGER Act. Monitor legislation to restore full deductibility of wagering losses against winnings, including H.R.4630, the WAGER Act of 2025; S.2230, the FULL HOUSE Act; and H.R. 4304, the Fair Accounting for Income Realized from Betting Earnings Taxation Act. Educate Members of Congress on tax administration challenges, IRS tax treatment, and the need for guidance on sports gaming issues.
Client expense: Not reported · Firm income: $90,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2026 · first_quarter · Taxation/Internal Revenue Code
Issues related to the One Big Beautiful Bill Act (PL 119-21); Issues related to H.R. 2233 - SLOT Act of 2025; Issues related to H.R. 4304 - Fair Accounting for Income Realized from Betting Earnings Taxation Act; Issues related to H.R. 4630 - WAGER Act of 2025; Issues related to H.R.6985/S. 2230 - Facilitating Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE) Act.
Client expense: $60,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · first_quarter · Taxation/Internal Revenue Code
Corporate tazation. P.L. 119-21: One Big Beautiful Bill Act; Provisions related to deductibility of gaming losses, slot tax threshold, and Sports Betting Excise Tax. S. 2230, Facilitating Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE) Act.
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2026 · first_quarter · Taxation/Internal Revenue Code
Facilitating Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE) Act (H.R. 6985/S. 2230) Capital Gains Inflation Relief Act of 2025 (S. 798) Issues realted to indexing the cost basis of capital gains taxes to account for inflation Generating Retirement Ownership Through Long-Term Holding (GROWTH) Act (H.R. 2089/S. 1839) H.R.1834 - Breaking the Gridlock Act Barcode Automation for Revenue Collection to Organize Disbursement and Enhance (BARCODE) Efficiency Act - H.R.6956
Client expense: $70,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2026 · first_quarter · Taxation/Internal Revenue Code
Issues related to 90 percent limitation on deductibility of gambling losses. H.R.4304, Fair Accounting for Income Realized from Betting Earnings Taxation Act (FAIR BET Act), all provisions. H.R.6985, Facilitating Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE) Act, all provisions. S.2230, Facilitating Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE) Act, all provisions.
Client expense: Not reported · Firm income: $37,500
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · first_quarter · Gaming/Gambling/Casino
Provide guidance and strategic counsel on potential prediction market, internet gaming and sports betting legislation and regulations and H.R. 1 One Big Beautiful Bill Act; S.2230 FULL HOUSE Act; H.R. 1440 Discriminatory Gaming Tax Repeal Act of 2025; H.R. 4630 WAGER Act; H.R.2087/S.1033 SAFE Bet Act
Client expense: Not reported · Firm income: $90,000
Government targets: Commodity Futures Trading Commission (CFTC), HOUSE OF REPRESENTATIVES, SENATE
2026 · first_quarter · Taxation/Internal Revenue Code
Issues related to mobile gaming, monitoring gaming legislation; H.R. 1440 - Discriminatory Gaming Tax Repeal Act of 2025; Monitor legislation to amend the Internal Revenue Code of 1986 to repeal Chapter 35 (relating to taxes on wagering), including H.R. 1440, the Discriminatory Gaming Tax Repeal Act of 2025; and S.2773, the WAGER Act; Monitor legislation to restore full deductibility of wagering losses against winnings, including H.R.4630, the WAGER Act of 2025; S.2230, the FULL HOUSE Act; H.R. 4304, the Fair Accounting for Income Realized from Betting Earnings Taxation Act; and Educate Members of Congress on tax administration challenges, IRS tax treatment, and the need for guidance on sports gaming issues.
Client expense: $290,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2026 · first_quarter · Taxation/Internal Revenue Code
Issues related to online sports betting. H.R. 4304 - FAIR Bet Act. S. 2230 - Full House Act.
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · first_quarter · Taxation/Internal Revenue Code
Issues related to the depreciation of racehorses and gambling loss; Issues related to H.R. 4630 - WAGER Act of 2025, H.R. 4304 - Fair Accounting for Income Realized from Betting Earnings Taxation Act, and H.R. 6985/S. 2230 - Facilitating Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE) Act.
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · first_quarter · Taxation/Internal Revenue Code
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.
Client expense: $1,500,000 · 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
2026 · first_quarter · Gaming/Gambling/Casino
Monitoring gaming regulatory issues and legislation: internet and tribal gaming S.2230 - Facilitating Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE) Act Prediction Markets are Gambling Act
Client expense: Not reported · Firm income: $60,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · first_quarter · Taxation/Internal Revenue Code
Corporate and international tax issues P.L. 119-21 (H.R. 1): One Big Beautiful Bill implementation H.R.4304 - Fair Accounting for Income Realized from Betting Earnings Taxation Act S.2230 - Facilitating Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE) Act 90% of gambling losses deduction
Client expense: Not reported · Firm income: $60,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2026 · first_quarter · Taxation/Internal Revenue Code
Issues related to the One Big Beautiful Bill Act (PL 119-21); Issues related to H.R. 2233 - SLOT Act of 2025; Issues related to H.R. 4304 - Fair Accounting for Income Realized from Betting Earnings Taxation Act; Issues related to H.R. 4630 - WAGER Act of 2025; Issues related to H.R. 6985/S. 2230 - Facilitating Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE) Act.
Client expense: Not reported · Firm income: $60,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · first_quarter · Taxation/Internal Revenue Code
Monitor legislation to amend the Internal Revenue Code of 1986 to repeal Chapter 35 (relating to taxes on wagering), including H.R. 1440, the Discriminatory Gaming Tax Repeal Act of 2025; and S.2773, the WAGER Act. Monitor legislation to restore full deductibility of wagering losses against winnings, including H.R.4630, the WAGER Act of 2025; S.2230, the FULL HOUSE Act; and H.R. 4304, the Fair Accounting for Income Realized from Betting Earnings Taxation Act. Educate Members of Congress on tax administration challenges, IRS tax treatment, and the need for guidance on sports gaming issues.
Client expense: Not reported · Firm income: $90,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of