Loading…
Paid Family and Medical Leave Tax Credit Extension and Enhancement 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
Paid Family and Medical Leave Tax Credit Extension and Enhancement Act This bill makes the paid family and medical leave tax credit permanent, expands eligibility for the credit, requires outreach to increase awareness of the tax credit, and makes other changes to the credit. Currently, an eligible employer may claim a tax credit (through 2025) for up to 25% of wages paid to a qualifying employee (who has worked for the employer for one year or more) while the employee is on family and medical leave. The bill makes the tax credit for paid family and medical leave permanent and allows an eligible employer to claim the tax credit for 25% of either (1) wages paid to a qualifying employee while the employee is on family and medical leave, or (2) premiums paid for paid family or medical leave insurance. The bill also allows an employer to provide family and medical leave to an employee who has worked for the employer for six months or more, provides that leave that is paid by a state or local government or required by state or local law must be taken into account in determining the amount of leave provided by the employer but may not be counted when determining the amount of the credit, and provides a limited exception to the requirements related to written family and medical leave policies. Finally, the bill requires targeted outreach to employers and other relevant parties regarding the availability and requirements of the tax credit.
These links require the bill number to appear in the filing's source-reported specific issue text. Client expenses and lobbying-firm income are separate disclosure fields.
Filing registrants (12)
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
Issues related to section 1031 of the Internal Revenue Code "Like-Kind Exchanges" Issues related to 199A. Issues related to estate tax. Issues related to corporate rate. Issues related to bonus depreciation. Issues related to business interest deductibility. Issues related to individual and family rates. Issues related to 1099k tax issues. Support of Opportunity Zones. Tax treatment of tips and related issue. H.R. 703/S. 213: the Main Street Certainty Act. H.R. 574/S. 187: the ALIGN Act. H.R. 482/S. 129: No Tax on Tips Act. H.R. 1827/S. 847: Child Care Availability and Affordability Act. H.R. 996/S. 400: Paid Family and Medical Leave Tax Credit Extension and Enhancement Act. H.R. 3512/S. 1821: Tackling Predatory Litigation Funding Act. S. 1425: Red Tape Reduction Act. Issues related to the taxation of U.S. income earned by foreign individuals or businesses Issues related to the One Big Beautiful Bill (PL 119-21). IRS's proposed rule, Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips (REG-110032-25).
Client expense: $1,036,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, White House Office
2026 · third_quarter · Labor Issues/Antitrust/Workplace
H.R.996/S.400 -Family and Medical Insurance Leave (FAMILY) Act Paid Family and Medical Leave emergency and permanent leave proposals and legislation Employer access to healthcare plan data proposal
Client expense: $370,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE
2026 · third_quarter · Taxation/Internal Revenue Code
HR2547, S1335 Secure Family Futures Act Summary is in progress. To amend the Internal Revenue Code of 1986 to exclude debt held by certain insurance companies from capital assets. HR996, S400 Paid Family and Medical Leave Tax Credit Extension and Enhancement Act: This bill modifies the employer tax credit for paid family and medical leave. Specifically, the bill (1) makes such credit permanent, (2) allows the credit in states or localities that either mandate or do not mandate paid family and medical leave, (3) allows employers to claim the credit for a portion of their paid family leave insurance premiums, (4) reduces the minimum employment period eligibility requirement, and (5) requires the Small Business Administration and the Internal Revenue Service to conduct targeted outreach to employers and other relevant parties regarding the availability and requirements of the credit. H.R.1/ SA 2360 - One Big Beautiful Bill Act- This bill reduces taxes, reduces or increases spending for various federal programs, increases the statutory debt limit, and otherwise addresses agencies and programs throughout the federal government.
Client expense: $468,000 · Firm income: Not reported
2026 · second_quarter · Taxation/Internal Revenue Code
H.R. 1177/S. 492, Improve and Enhance the Work Opportunity Tax Credit Act. Tax rates, including corporate, individual, small business, estate tax, and proposed cap on 199A. FICA tax tip credit. Business meals deduction. Full expensing deduction. H.R. 996/S. 400, Paid Family and Medical Leave Tax Credit Extension and Enhancement Act. Charitable contributions, including charitable deduction floor for corporations. Tax reconciliation. Implementation of the One Big Beautiful Bill Act (Pub. L. No. 119-21), tax provisions. Qualified business income deduction. Business interest expense provision. H.R. 482/S. 129, No Tax on Tips Act. H.R. 5475, No Tax on Overtime for All Workers Act.
Client expense: $790,000 · Firm income: Not reported
2026 · second_quarter · Taxation/Internal Revenue Code
Issues related to section 1031 of the Internal Revenue Code "Like-Kind Exchanges" Issues related to 199A. Issues related to estate tax. Issues related to corporate rate. Issues related to bonus depreciation. Issues related to business interest deductibility. Issues related to individual and family rates. Issues related to 1099k tax issues. Support of Opportunity Zones. Tax treatment of tips and related issue. H.R. 703/S. 213: the Main Street Certainty Act. H.R. 574/S. 187: the ALIGN Act. H.R. 482/S. 129: No Tax on Tips Act. H.R. 1827/S. 847: Child Care Availability and Affordability Act. H.R. 996/S. 400: Paid Family and Medical Leave Tax Credit Extension and Enhancement Act. H.R. 3512/S. 1821: Tackling Predatory Litigation Funding Act. S. 1425: Red Tape Reduction Act. Issues related to the taxation of U.S. income earned by foreign individuals or businesses Issues related to the One Big Beautiful Bill (PL 119-21). IRS's proposed rule, Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips (REG-110032-25).
Client expense: $840,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, SENATE, Small Business Administration (SBA), Treasury, Dept of
Government targets: HOUSE OF REPRESENTATIVES, SENATE, White House Office
2026 · second_quarter · Labor Issues/Antitrust/Workplace
H.R.996/S.400 -Family and Medical Insurance Leave (FAMILY) Act Paid Family and Medical Leave emergency and permanent leave proposals and legislation Employer access to healthcare plan data proposal
Client expense: $330,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE
2026 · second_quarter · Taxation/Internal Revenue Code
HR2547, S1335 Secure Family Futures Act Summary is in progress. To amend the Internal Revenue Code of 1986 to exclude debt held by certain insurance companies from capital assets. HR996, S400 Paid Family and Medical Leave Tax Credit Extension and Enhancement Act: This bill modifies the employer tax credit for paid family and medical leave. Specifically, the bill (1) makes such credit permanent, (2) allows the credit in states or localities that either mandate or do not mandate paid family and medical leave, (3) allows employers to claim the credit for a portion of their paid family leave insurance premiums, (4) reduces the minimum employment period eligibility requirement, and (5) requires the Small Business Administration and the Internal Revenue Service to conduct targeted outreach to employers and other relevant parties regarding the availability and requirements of the credit. H.R.1/ SA 2360 - One Big Beautiful Bill Act- This bill reduces taxes, reduces or increases spending for various federal programs, increases the statutory debt limit, and otherwise addresses agencies and programs throughout the federal government.
Client expense: $401,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · first_quarter · Taxation/Internal Revenue Code
Issues related to section 1031 of the Internal Revenue Code "Like-Kind Exchanges" Issues related to 199A. Issues related to estate tax. Issues related to corporate rate. Issues related to bonus depreciation. Issues related to business interest deductibility. Issues related to individual and family rates. Issues related to 1099k tax issues. Support of Opportunity Zones. Tax treatment of tips and related issue. H.R. 703/S. 213: the Main Street Certainty Act. H.R. 574/S. 187: the ALIGN Act. H.R. 482/S. 129: No Tax on Tips Act. H.R. 1827/S. 847: Child Care Availability and Affordability Act. H.R. 996/S. 400: Paid Family and Medical Leave Tax Credit Extension and Enhancement Act. H.R. 3512/S. 1821: Tackling Predatory Litigation Funding Act. S. 1425: Red Tape Reduction Act. Issues related to the taxation of U.S. income earned by foreign individuals or businesses Issues related to the One Big Beautiful Bill (PL 119-21). IRS's proposed rule, Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips (REG-110032-25).
Client expense: $840,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, White House Office
2026 · first_quarter · Taxation/Internal Revenue Code
H.R. 1177/S. 492, Improve and Enhance the Work Opportunity Tax Credit Act. Tax rates, including corporate, individual, small business, estate tax, and proposed cap on 199A. FICA tax tip credit. Business meals deduction. Full expensing deduction. H.R. 996/S. 400, Paid Family and Medical Leave Tax Credit Extension and Enhancement Act. Charitable contributions, including charitable deduction floor for corporations. Tax reconciliation. Implementation of the One Big Beautiful Bill Act (Pub. L. No. 119-21), tax provisions. Qualified business income deduction. Business interest expense provision. H.R. 482/S. 129, No Tax on Tips Act. H.R. 5475, No Tax on Overtime for All Workers Act.
Client expense: $870,000 · Firm income: Not reported
Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, SENATE, Small Business Administration (SBA), Treasury, Dept of
2026 · first_quarter · Labor Issues/Antitrust/Workplace
H.R.996/S.400 -Family and Medical Insurance Leave (FAMILY) Act Paid Family and Medical Leave emergency and permanent leave proposals and legislation Employer access to healthcare plan data proposal
Client expense: $380,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE
2026 · first_quarter · Taxation/Internal Revenue Code
HR2547, S1335 Secure Family Futures Act Summary is in progress. To amend the Internal Revenue Code of 1986 to exclude debt held by certain insurance companies from capital assets. HR996, S400 Paid Family and Medical Leave Tax Credit Extension and Enhancement Act: This bill modifies the employer tax credit for paid family and medical leave. Specifically, the bill (1) makes such credit permanent, (2) allows the credit in states or localities that either mandate or do not mandate paid family and medical leave, (3) allows employers to claim the credit for a portion of their paid family leave insurance premiums, (4) reduces the minimum employment period eligibility requirement, and (5) requires the Small Business Administration and the Internal Revenue Service to conduct targeted outreach to employers and other relevant parties regarding the availability and requirements of the credit. H.R.1/ SA 2360 - One Big Beautiful Bill Act- This bill reduces taxes, reduces or increases spending for various federal programs, increases the statutory debt limit, and otherwise addresses agencies and programs throughout the federal government.
Client expense: $970,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · first_quarter · Health Issues
NAPA Reauthorization Act (S. 133 / H.R. 619 - P.L. 118-92) Alzheimers Accountability and Investment Act (S. 134 / H.R. 620 - P.L. 118-93) Comprehensive Care for Alzheimers Act (S. 626 / H.R. 1637) Reauthorization of the BOLD Infrastructure for Alzheimer's Act (P.L. 115-406) BOLD Infrastructure for Alzheimer's Reauthorization Act of 2024 (S. 3775/ H.R. 7218 - P.L. 118-142) Accelerating Access to Dementia & Alzheimers Provider Training (AADAPT) Act (S. 4276/H.R. 7688) Elizabeth Dole Home Care Act, of 2023 (S. 141 / H.R. 542) Senator Elizabeth Dole 21st Century Veterans Healthcare and Benefits Improvement Act (H.R. 8371) VA Clinician Appreciation, Recruitment, Education, Expansion, and Retention Support (CAREERS) Act of 2023 (S. 10) Access to Innovative Treatments Act of 2023 (H.R. 2408) Mandating Exclusive Review of Individual Treatments (MERIT) Act (H.R. 133) Elder Justice Reauthorization and Modernization Act of 2023 (S. 1198/H.R. 2718) Expanding Veterans Options for Long-Term Care Act (S. 495/H.R.1815) Palliative Care and Hospice Education and Training Act (S. 2243) Facilitating Innovative Nuclear Diagnostics (FIND) Act of 2023 (S. 1544/H.R. 1199) Supporting Our Seniors Act (S. 2584) Alleviating Barriers for Caregiving Act (S. 3109) Credit for Caring Act of 2024 (S. 3702/H.R. 7165) Credit for Caring Act of 2025 (S. 925/H.R. 2036) Lifespan Respite Care Reauthorization Act of 2024 (S. 4325/H.R. 6160) Lifespan Respite Care Reauthorization Act of 2025 (S.830/H.R.2560) DeOndra Dixon INvestigation of Co-occurring Conditions across the Lifespan to Understand Down Syndrome (INCLUDE) Project Act of 2024 (H.R. 7406) Paid Family and Medical Leave Tax Credit Extension Act (S. 3680) Paid Family and Medical Leave Tax Credit Extension and Enhancement Act (S. 400/H.R. 996) CONNECT for Health Act of 2023 (S. 2016/H.R. 4189) PACE Part D Choice Act of 2023 (S. 1703/H.R. 3549) Improving Seniors' Access to Timely Care Act of 2024 (S. 4532/H.R. 8702) Harmonizing Environmental Analyses and Launching Therapeutic Hubs to Yield Bolstered Research And Innovation in Neurological Science (HEALTHY BRAINS) Act of 2024 (H.R. 9233) Better Empowerment Now to Enhance Framework and Improve Treatments Act of 2023 (BENEFIT)(S. 526/H.R. 1092) Essential Caregivers Act of 2024 (S. 4280/H.R. 8331) Ensuring Patient Access to Critical Breakthrough Products Act of 2024 (H.R. 1691) Linking Seniors to Needed Legal Services Act of 2024 (H.R. 8588) Amending the Rules of the House of Representatives to establish a Permanent Select Committee on Aging (H. Res. 1029) Catching Up Family Caregivers Act of 2024 (S. 5149 / H.R. 9764) Improving Retirement Security for Family Caregivers Act of 2024 (S. 5148 / H.R. 9765) Charitable Act (S. 317/H.R. 801) Other matters related to disaster preparedness and older adults, public health emergencies, public health preparedness and response, telehealth, health disparities, and older Americans/people with disabilities in all phases of emergencies Other matters related to Monoclonal Antibodies Directed Against Amyloid for the Treatment of Alzheimer's Disease Other matters related to care payment models, including the GUIDE model Other matters related to Medicare care planning code 99483 Other matters related to health care workforce shortages Other matters related to home- and community-based services Other matters related to disaster preparedness and older adults Other matters related to Social Security Other matters related to technology-enabled collaborative learning and capacity-building models (Project ECHO) Other matters related to beta-amyloid PET scans Other matters related to selected diagnoses and services rendered under ICD-10 Other matters related to caregiving Other matters related to medical devices Other matters related to rural health Other matters related to veterans' health Other matters related to Tricare Other matters related to research Other matters related to biomarkers including blood based tests and cerebral spinal fluid (CSF) Other matters related to public health
Client expense: $560,000 · Firm income: Not reported
Government targets: Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), Federal Emergency Management Agency (FEMA), Food & Drug Administration (FDA), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Health Resources & Services Administration (HRSA), Indian Health Service, Natl Institutes of Health (NIH), SENATE, Social Security Administration (SSA), Veterans Affairs, Dept of (VA)
2025 · fourth_quarter · Taxation/Internal Revenue Code
H.R.2547 -- Secure Family Futures Act H.R.1 -- One Big Beautiful Bill Act P.L.119-21 -- One Big Beautiful Bill Act P.L.117-169 -- Inflation Reduction Act H.R.996/S.400 -- Paid Family and Medical Leave Tax Credit Extension and Enhancement Act
Client expense: $150,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2025 · fourth_quarter · Retirement
H.R.1013, S.424 Retirement Fairness for Charities and Educational Institutions Act of 2025: Allows 403(b) retirement plans to invest in Collective Investment Trust or Separate Accounts Insurance Products to establish investment parity with other defined contribution plans, like 401(k)s. H.R.2089 Generating Retirement Ownership through Long-Term Holding (GROWTH): The legislation provides that reinvested mutual fund dividends are not subject to capital gains taxation until the investor sells his or her shares. H.R.2163 No Penalties for Victims of Fraud Act: The bill ensures that victims of retirement account fraud are not subject to the 10% additional income tax on early retirement plan distributions. H.R.2696/ S.1526 - Retirement Savings for Americans Act This legislation establishes a federally run American Worker Retirement Plan for private-sector workers that do not have access to a workplace-based retirement plan. General Accounts Product Corrections Act: Would clarify fiduciary responsibilities for life insurance companies as it relates to investments in their general accounts. S. 400 the Paid Family and Medical Leave Tax Credit Extension and Enhancement Act (paid family and medical leave) Issue: Reforming DOL's pension risk transfer bulletin, 95-1. Issue: Technical corrections on catch up contributions under SECURE 2.0 Issue: SEC market conduct rulemakings Issue: Fiduciary rulemaking H.R. 2082-WISH Act-- provide for long-term care insurance benefits H.R.2869 EBSA Investigations Transparency Act: This legislation requires the Department of Labors Employee Benefits Security Administration (EBSA) to submit annual reports to Congress on the status of its open employee plan audits and to explain why any audits open for more than 36 months have not been closed. H.R. 2988 Protecting Prudent Investment of Retirement Savings Act: This legislation clarifies the criteria for meeting the fiduciary duty of ERISA. S.1707 Helping Young Americans Save for Retirement Act: This legislation lowers the required minimum participation age in ERISA-covered retirement plans from age 21 to age 18. S.1831 Auto Reenroll Act of 2025: This legislation amends the qualified automatic contribution arrangement (QACA) safe harbor in the tax code for 401(k) plans to allow for automatic periodic reenrollment into the plan
Client expense: $290,000 · Firm income: Not reported
Government targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of
2025 · fourth_quarter · Taxation/Internal Revenue Code
Work Opportunity Tax Credit (WOTC). Tax rates, including corporate, individual, small business, estate tax, and proposed cap on 199A. FICA tax tip credit. Business meals deduction. Full expensing deduction. H.R. 996/S. 400, Paid Family and Medical Leave Tax Credit Extension and Enhancement Act. Charitable contributions, including charitable deduction floor for corporations. Tax reconciliation. Implementation of the One Big Beautiful Bill Act (Pub. L. No. 119-21), tax provisions.
Client expense: $830,000 · Firm income: Not reported
Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, SENATE, Small Business Administration (SBA), Treasury, Dept of
2025 · fourth_quarter · Taxation/Internal Revenue Code
Issues related to section 1031 of the Internal Revenue Code "Like-Kind Exchanges" Issues related to 199A. Issues related to estate tax. Issues related to corporate rate. Issues related to bonus depreciation. Issues related to business interest deductibility. Issues related to individual and family rates. Issues related to 1099k tax issues. Support of Opportunity Zones. Tax treatment of tips and related issue. H.R. 703/S. 213: the Main Street Certainty Act. H.R. 574/S. 187: the ALIGN Act. H.R. 482/S. 129: No Tax on Tips Act. H.R. 1827/S. 847: Child Care Availability and Affordability Act. H.R. 996/S. 400: Paid Family and Medical Leave Tax Credit Extension and Enhancement Act. H.R. 3512/S. 1821: Tackling Predatory Litigation Funding Act. S. 1425: Red Tape Reduction Act. Issues related to the taxation of U.S. income earned by foreign individuals or businesses Issues related to the One Big Beautiful Bill (PL 119-21). IRS's proposed rule, Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips (REG-110032-25).
Client expense: $840,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, White House Office
2025 · fourth_quarter · Taxation/Internal Revenue Code
H.R.2547 -- Secure Family Futures Act H.R.1 -- One Big Beautiful Bill Act P.L.119-21 -- One Big Beautiful Bill Act P.L.117-169 -- Inflation Reduction Act H.R.996/S.400 -- Paid Family and Medical Leave Tax Credit Extension and Enhancement Act
Client expense: $150,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2025 · fourth_quarter · Labor Issues/Antitrust/Workplace
H.R.996/S.400 -Family and Medical Insurance Leave (FAMILY) Act Paid Family and Medical Leave emergency and permanent leave proposals and legislation Employer access to healthcare plan data proposal
Client expense: $310,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE
2025 · fourth_quarter · Taxation/Internal Revenue Code
HR2547, S1335 Secure Family Futures Act Summary is in progress. To amend the Internal Revenue Code of 1986 to exclude debt held by certain insurance companies from capital assets. HR996, S400 Paid Family and Medical Leave Tax Credit Extension and Enhancement Act: This bill modifies the employer tax credit for paid family and medical leave. Specifically, the bill (1) makes such credit permanent, (2) allows the credit in states or localities that either mandate or do not mandate paid family and medical leave, (3) allows employers to claim the credit for a portion of their paid family leave insurance premiums, (4) reduces the minimum employment period eligibility requirement, and (5) requires the Small Business Administration and the Internal Revenue Service to conduct targeted outreach to employers and other relevant parties regarding the availability and requirements of the credit. H.R.1/ SA 2360 - One Big Beautiful Bill Act- This bill reduces taxes, reduces or increases spending for various federal programs, increases the statutory debt limit, and otherwise addresses agencies and programs throughout the federal government.
Client expense: $509,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · third_quarter · Taxation/Internal Revenue Code
Issues related to tax policy and life insurance; Issues related to the One Big Beautiful Bill Act (P.L. 119-21); H.R. 2547/S. 1335 (Secure Family Futures Act of 2025); H.R. 996/S. 400 (Paid Family and Medical Leave Tax Credit Extension and Enhancement Act).
Client expense: Not reported · Firm income: $60,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · third_quarter · Taxation/Internal Revenue Code
Work Opportunity Tax Credit (WOTC). Extension/enhancement of the Employee Retention Tax Credit (ERTC) and ERTC refund improvements. Tax rates, including corporate, individual, small business, and proposed cap on 199A. Net Investment Income Tax (NIIT), estate tax, capital gains, and step-up basis. IRS tax enforcement, and ERTC refund improvements. FICA tax tip credit. Bonus depreciation. Business meals deduction. Full expensing deduction. S. 213, Main Street Tax Certainty Act. Estate and gift tax. H.R. 1177, Improve and Enhance the Work Opportunity Tax Credit Act. Service Industry Tip Compliance Agreement (SITCA) program. S. 129, No Tax on Tips Act. S. 559, AIMM Act. S. 187, ALIGN Act. H.R. 996/S. 400, Paid Family and Medical Leave Tax Credit Extension and Enhancement Act. Deductibility of meals provided to employees. Business SALT deduction. Charitable contributions, including charitable deduction floor for corporations. H.R. 1753, Community News and Small Business Support Act. H.R. 1, One Big Beautiful Bill Act, tax provisions. H.R. 1301/S. 587, Death Tax Repeal Act of 2025.
Client expense: $810,000 · Firm income: Not reported
Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, SENATE, Small Business Administration (SBA), Treasury, Dept of
2025 · third_quarter · Taxation/Internal Revenue Code
Issues related to section 1031 of the Internal Revenue Code "Like-Kind Exchanges" Issues related to 199A. Issues related to estate tax. Issues related to corporate rate. Issues related to bonus depreciation. Issues related to business interest deductibility. Issues related to individual and family rates. Issues related to 1099k tax issues. Support of Opportunity Zones. Tax treatment of tips and related issue. H.R. 703/S. 213: the Main Street Certainty Act. H.R. 574/S. 187: the ALIGN Act. H.R. 482/S. 129: No Tax on Tips Act. H.R. 1827/S. 847: Child Care Availability and Affordability Act. H.R. 996/S. 400: Paid Family and Medical Leave Tax Credit Extension and Enhancement Act. H.R. 3512/S. 1821: Tackling Predatory Litigation Funding Act. S. 1425: Red Tape Reduction Act. Issues related to the taxation of U.S. income earned by foreign individuals or businesses Issues related to the One Big Beautiful Bill (PL 119-21). IRS's proposed rule, Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips (REG-110032-25).
Client expense: $840,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, White House Office
2025 · third_quarter · Retirement
*H.R.1013, S.424 Retirement Fairness for Charities and Educational Institutions Act of 2025: Allows 403(b) retirement plans to invest in Collective Investment Trust or Separate Accounts Insurance Products to establish investment parity with other defined contribution plans, like 401(k)s. *H.R.2089 Generating Retirement Ownership through Long-Term Holding (GROWTH): The legislation provides that reinvested mutual fund dividends are not subject to capital gains taxation until the investor sells his or her shares. *H.R.2163 No Penalties for Victims of Fraud Act: The bill ensures that victims of retirement account fraud are not subject to the 10% additional income tax on early retirement plan distributions. *H.R.2696 This legislation establishes a federally run American Worker Retirement Plan for private-sector workers that do not have access to a workplace-based retirement plan. The bill also includes an enhanced federal matching contribution that only applies to lower income workers that participate in the federal plan. *General Accounts Product Corrections Act: Would clarify fiduciary responsibilities for life insurance companies as it relates to investments in their general accounts. *S. 400---the Paid Family and Medical Leave Tax Extension Act---Issue: paid family and medical leave *Issue: Reforming DOL's pension risk transfer bulletin, 95-1. *Issue: Technical corrections on catch up contributions under SECURE 2.0 Issue: SEC market conduct rulemakings *Issue: Fiduciary rulemaking *H.R. 2082-WISH Act-- provide for long-term care insurance benefits *H.R.2869 EBSA Investigations Transparency Act: This legislation requires the Department of Labors Employee Benefits Security Administration (EBSA) to submit annual reports to Congress on the status of its open employee plan audits and to explain why any audits open for more than 36 months have not been closed. *H.R. 2988 Protecting Prudent Investment of Retirement Savings Act: This legislation amends ERISA to specify that a retirement plan fiduciary shall be considered acting solely in the interest of participants only if: 1) the investment does not subordinate the interest of participants in their retirement income or financial benefits under the plan to other objectives, including ESG objectives and 2) the fiduciary does not sacrifice investment returns or take on additional investment risks to promote goals unrelated to the plan. *S.1707 Helping Young Americans Save for Retirement Act: This legislation lowers the required minimum participation age in ERISA-covered retirement plans from age 21 to age 18. *S.1831 Auto Reenroll Act of 2025: This legislation amends the qualified automatic contribution arrangement (QACA) safe harbor in the tax code for 401(k) plans to allow for automatic periodic reenrollment into the plan
Client expense: $380,000 · Firm income: Not reported
Government targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of
2025 · third_quarter · Taxation/Internal Revenue Code
H.R.2547 -- Secure Family Futures Act H.R.1 -- One Big Beautiful Bill Act P.L.119-21 -- One Big Beautiful Bill Act P.L.117-169 -- Inflation Reduction Act H.R.996/S.400 -- Paid Family and Medical Leave Tax Credit Extension and Enhancement Act
Client expense: $150,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2025 · third_quarter · Taxation/Internal Revenue Code
H.R. 1 - H.R. 1 - General tax issues related to the business of insurance and insurance products, taxation of life insurer reserves, and deferred acquisition costs; tax treatment of paid sick and family medical leave benefits; state and local taxation generally and as related to insurance products; deductions on business income; advanced premium tax credits. Current law tax exclusion for employer provided benefits. S.400, H.R. 996- Paid Family and Medical Leave Tax Credit Extensions and Enhancement Act: Issues related to the eligibility for the credit of certain employers and types of qualifying leave benefits. H.R. 2547, S. 1335 - Secure Family Futures Act. ISSUE: Treatment of life insurer held bonds.
Client expense: $540,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
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. 1227/H.R. 2491, the Alleviating Barriers for Caregivers Act of 2025. No bill number. Discussed the Connecting Caregivers to Medicare Act. S. 400/H.R. 996, the Paid Family and Medical Leave Tax Credit Extension and Enhancement Act of 2025. S. 2120, the Older Americans Act (OAA) Reauthorization of 2025. S. 2237/H.R. 4313, the Hospital Inpatient Services Modernization Act of 2025. No bill number. Discussed the Long-term Care Ombudsman program. No bill number. Discussed home delivered and congregate meal programs. No bill number. Discussed National Family Caregiver Support Program. No bill number. Discussed family caregiving. No bill number. Discussed multi-sector plans on aging. No bill number. Discussed Farm Bill Reauthorization & Food Security. No bill number. Discussed Commodity Supplemental Food Program. No bill number. Discussed nursing home staffing and quality. No bill number. Discussed the 2026 Medicare Home Health Prospective Payment System. No bill number. Discussed long-term care, home health, hospice, and post-acute care. No bill number. Discussed elder abuse and neglect. No bill number. Discussed elder abuse & neglect, exploitation, and guardianship, guardianship alternatives, legal assistance programs, and fraud. No bill number. Discussed social isolation. No bill number. Discussed the Essential Caregivers Act. H.Con.Res.52, Resolution supporting the designation of National Falls Prevention Awareness Week. No bill number. Discussed falls prevention. No bill number. Discussed Guardianship Accountability Act. No bill number. Discussed the Guardianship Grant Flexibility Act. S. 830, the Lifespan Respite Care Reauthorization Act of 2025. No bill number. Discussed Elder Justice Act. No bill number. Discussed multigenerational housing tax credit. No bill number. Discussed the Senior Legal Hotline Act. No bill number. Discussed family caregivers and Medicaid. No bill number. Discussed the In-Home Caregiver Assessment Resources & Education (CARE) Act. No bill number. Discussed Supplemental Nutrition Assistance Program (SNAP).
Client expense: $3,810,000 · Firm income: Not reported
Government targets: Centers For Medicare and Medicaid Services (CMS), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of the Vice President of the United States, SENATE, White House Office
2025 · third_quarter · Labor Issues/Antitrust/Workplace
H.R.996/S.400 -Family and Medical Insurance Leave (FAMILY) Act Paid Family and Medical Leave emergency and permanent leave proposals and legislation Employer access to healthcare plan data proposal
Client expense: $330,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE
2025 · third_quarter · Taxation/Internal Revenue Code
HR2547, S1335 Secure Family Futures Act Summary is in progress. To amend the Internal Revenue Code of 1986 to exclude debt held by certain insurance companies from capital assets. HR996, S400 Paid Family and Medical Leave Tax Credit Extension and Enhancement Act: This bill modifies the employer tax credit for paid family and medical leave. Specifically, the bill (1) makes such credit permanent, (2) allows the credit in states or localities that either mandate or do not mandate paid family and medical leave, (3) allows employers to claim the credit for a portion of their paid family leave insurance premiums, (4) reduces the minimum employment period eligibility requirement, and (5) requires the Small Business Administration and the Internal Revenue Service to conduct targeted outreach to employers and other relevant parties regarding the availability and requirements of the credit. H.R.1/ SA 2360 - One Big Beautiful Bill Act- This bill reduces taxes, reduces or increases spending for various federal programs, increases the statutory debt limit, and otherwise addresses agencies and programs throughout the federal government.
Client expense: $459,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
H.R. 2036/S.925 - Credit for Caring Act of 2025 H.R. 138, the Lowering Costs for Caregivers Act. H.R. 2491, the Alleviating Barriers for Caregivers Act. No bill number. Discussed the Connecting Caregivers to Medicare Act. H.R. 1305 - Improving Measurements for Loneliness and Isolation Act. H. Con. Res. 14/S. Con. Res. 7, the Budget Reconciliation Resolution. H.R. 1171 - Stopping Addiction and Falls for the Elderly (SAFE) Act. H.R. 996/ S. 400, the Paid Family and Medical Leave Tax Credit Extension and Enhancement Act of 2025. H.R. 2560/ S. 830, the Lifespan Respite Care Reauthorization Act of 2025. No bill number. Discussed legislation to amend the Public Health Service Act to reauthorize a lifespan respite care program. No bill number. Discussed access to home and community-based services, long-term services and supports, and post-acute care. No bill number. Discussed nursing home staffing and quality. No bill number. Discussed programs within Older Americans Act. No bill number. Discussed falls prevention. No bill number. Discussed the Essential Caregivers Act. No bill number. Discussed nutrition and SNAP changes. No bill number. Discussed Older Americans Act Reauthorization Act of 2024 No bill number. Discussed Americans Giving Care to Elders Act. H.R. 10445, the Further Continuing Appropriations and Disaster Relief Supplemental Appropriations Act of 2025 No bill number. Discussed Medicaid and family caregivers. No bill number. Discussed respite care. No bill number. Discussed Family Caregiver Awareness, Resources, and Education (CARE) Partnerships Act. P.L. 118-210, the Senator Elizabeth Dole 21st Century Veterans Healthcare and Benefits Improvement Act. No bill number. Discussed the Expanding Veterans Options for Long Term Care Act. No bill number. Discussed the Caregiver Outreach and Program Enhancement (COPE) Act. No bill number. Discussed the Home Accessibility Tax Credit Act.
Client expense: $6,630,000 · Firm income: Not reported
Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of the Vice President of the United States, SENATE, White House Office
S. 925/H.R. 2036, Credit for Caring Act H.R. 138, the Lowering Costs for Caregivers Act. No bill number. Discussed the taxation of Social Security benefits. No bill number. Discussed theft loss deduction. No bill number. Discussed retirement tax incentives. No bill number. Discussed taxation of stolen assets. No bill number. Discussed the EITC for Older Workers Act. H.R. 996/ S. 400, the Paid Family and Medical Leave Tax Credit Extension and Enhancement Act. H.R. 1130, the Bonus Tax Relief for Americas Seniors Act. No bill number. Discussed family caregiver tax credit. No bill number. Discussed the Americans Giving Care to Elders Act. H.R. 2082, the Well-Being Insurance for Seniors to be at Home Act (WISH) Act. No bill number. Discussed the Affordable Housing Credit Improvement Act. No bill number. Discussed the Neighborhood Homes Investment Act. H.R. 1582/S. 1177, Volunteer Driver Tax Appreciation Act. No bill number. Discussed the Casualty Loss Deduction Act. No bill number. Discussed Affordable Care Act premium tax credits. No bill number. Discussed the Home Accessibility Tax Credit Act.
Client expense: $6,630,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Office of the Vice President of the United States, SENATE, Treasury, Dept of
No bill number. Discussed A Stronger Workforce for America Act. No bill number. Discussed Protect Older Workers Against Discrimination Act. No bill number. Discussed Protect Older Job Applicants Act. No bill number. Discussed paid leave. S. 400 /H.R. 996, the Paid Family and Medical Leave Tax Credit Extension and Enhancement Act of 2025. No bill number. Discussed direct care workforce shortage.
Client expense: $6,630,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE
2025 · first_quarter · Taxation/Internal Revenue Code
Paid Family Leave Tax Credit (H.R. 996, S. 400) Ordinary tax treatment of bonds Tax treatment of state and local taxes Tax treatment of life insurance and annuities International Tax (GILTI, Pillar 2)
Client expense: $614,723 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · second_quarter · Taxation/Internal Revenue Code
Issues related to tax policy and life insurance; Issues related to the One Big Beautiful Bill Act (P.L. 119-21); H.R. 2547/S. 1335 (Secure Family Futures Act of 2025); H.R. 996/S. 400 (Paid Family and Medical Leave Tax Credit Extension and Enhancement Act).
Client expense: Not reported · Firm income: $60,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · second_quarter · Taxation/Internal Revenue Code
Issues related to section 1031 of the Internal Revenue Code "Like-Kind Exchanges" Issues related to 199A. Issues related to estate tax. Issues related to corporate rate. Issues related to bonus depreciation. Issues related to business interest deductibility. Issues related to individual and family rates. Issues related to 1099k tax issues. Support of Opportunity Zones. Tax treatment of tips and related issue. Support of H.R.703/S.213: the Main Street Certainty Act. Support of H.R.574/S.187: the ALIGN Act. Support of H.R. 1 - One Big Beautiful Bill Act Support of S. 129/H.R. 482 - No Tax on Tips Act Support of S. 847/H.R. 1827 - Child Care Availability and Affordability Act Support of S. 400/H.R. 996 - Paid Family and Medical Leave Tax Credit Extension and Enhancement Act Support of S. 1821/H.R. 3512 - Tackling Predatory Litigation Funding Act Support of S. 1425 - Red Tape Reduction Act Issues related to the taxation of U.S. income earned by foreign individuals or businesses
Client expense: $600,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, White House Office
2025 · second_quarter · Taxation/Internal Revenue Code
Work Opportunity Tax Credit (WOTC). Extension/enhancement of the Employee Retention Tax Credit (ERTC) and ERTC refund improvements. Tax rates, including corporate, individual, small business, and proposed cap on 199A. Net Investment Income Tax (NIIT), estate tax, capital gains, and step-up basis. IRS tax enforcement, and ERTC refund improvements. FICA tax tip credit. Bonus depreciation. Business meals deduction. S. 213, Main Street Tax Certainty Act. Estate and gift tax. H.R. 1177, Improve and Enhance the Work Opportunity Tax Credit Act. Service Industry Tip Compliance Agreement (SITCA) program. S. 129, No Tax on Tips Act. S. 559, AIMM Act. S. 187, ALIGN Act. H.R. 996/S. 400, Paid Family and Medical Leave Tax Credit Extension and Enhancement Act. Deductibility of meals provided to employees. Business SALT deduction. Charitable contributions. H.R. 1753, Community News and Small Business Support Act. H.R. 1, One Big Beautiful Bill Act, tax provisions.
Client expense: $790,000 · Firm income: Not reported
Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, SENATE, Small Business Administration (SBA), Treasury, Dept of
2025 · second_quarter · Retirement
*H.R.1013, S.424 Retirement Fairness for Charities and Educational Institutions Act of 2025: Allows 403(b) retirement plans to invest in Collective Investment Trust or Separate Accounts Insurance Products to establish investment parity with other defined contribution plans, like 401(k)s. *H.R.2089 Generating Retirement Ownership through Long-Term Holding (GROWTH): The legislation provides that reinvested mutual fund dividends are not subject to capital gains taxation until the investor sells his or her shares. *H.R.2163 No Penalties for Victims of Fraud Act: The bill ensures that victims of retirement account fraud are not subject to the 10% additional income tax on early retirement plan distributions. *H.R.2696 This legislation establishes a federally run American Worker Retirement Plan for private-sector workers that do not have access to a workplace-based retirement plan. The bill also includes an enhanced federal matching contribution that only applies to lower income workers that participate in the federal plan. *General Accounts Product Corrections Act: Would clarify fiduciary responsibilities for life insurance companies as it relates to investments in their general accounts. *S. 400---the Paid Family and Medical Leave Tax Extension Act---Issue: paid family and medical leave *Issue: Reforming DOL's pension risk transfer bulletin, 95-1. *Issue: Technical corrections on catch up contributions under SECURE 2.0 Issue: SEC market conduct rulemakings *Issue: Fiduciary rulemaking *H.R. 2082-WISH Act-- provide for long-term care insurance benefits *H.R.2869 EBSA Investigations Transparency Act: This legislation requires the Department of Labors Employee Benefits Security Administration (EBSA) to submit annual reports to Congress on the status of its open employee plan audits and to explain why any audits open for more than 36 months have not been closed. *H.R. 2988 Protecting Prudent Investment of Retirement Savings Act: This legislation amends ERISA to specify that a retirement plan fiduciary shall be considered acting solely in the interest of participants only if: 1) the investment does not subordinate the interest of participants in their retirement income or financial benefits under the plan to other objectives, including ESG objectives and 2) the fiduciary does not sacrifice investment returns or take on additional investment risks to promote goals unrelated to the plan. *S.1707 Helping Young Americans Save for Retirement Act: This legislation lowers the required minimum participation age in ERISA-covered retirement plans from age 21 to age 18. *S.1831 Auto Reenroll Act of 2025: This legislation amends the qualified automatic contribution arrangement (QACA) safe harbor in the tax code for 401(k) plans to allow for automatic periodic reenrollment into the plan
Client expense: $410,000 · Firm income: Not reported
Government targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of
2025 · second_quarter · Taxation/Internal Revenue Code
S. 1605, International Competition for American Jobs Act, issues related to international tax reform; H.R. 2547, Secure Family Futures Act of 2025, all provisions; S. 1335, Secure Family Futures Act of 2025, all provisions; H.R. 996/S. 400, Paid Family and Medical Leave Tax Credit Extension and Enhancement Act, all provisions; H.R. 1, One Big Beautiful Bill Act, issues related to corporate taxation, international tax, paid family medical leave credit, and agricultural lending.
Client expense: $250,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
H.R. 1, the One Big Beautiful Bill Act. S. 925/H.R. 2036, the Credit for Caring Act. S. 1565/H.R. 138, Lowering Costs for Caregivers Act . S.2120, the Older Americans Act Reauthorization Act of 2025. H.R. 996/ S. 400, the Paid Family and Medical Leave Tax Credit Extension and Enhancement Act of 2025. H.R. 3089, the More Paid Leave for More Americans Act. H.R. 2560, the Lifespan Respite Care Reauthorization Act of 2025. No bill number. Discussed CMS Hospice Proposed Rule. No bill number. Discussed nursing home staffing and quality. No bill number. Discussed long-term care, home health, hospice, and post-acute care. No bill number. Discussed Older Americans Act programs and reauthorization. No bill number. Discussed HHS and ACL reorganization. No bill number. Discussed Farm Bill and Nutrition Assistance programs. No bill number. Discussed Essential Caregivers Act. No bill number. Discussed guardianship. No bill number. Discussed caregiving youth. No bill number. Discussed National Strategy to Support Family Caregivers. No bill number. Discussed elder abuse and elder justice issues. No Bill Number. Discussed family caregiver exemptions from Medicaid work requirements. No bill number. Discussed the Caregiver Outreach and Program Enhancement (COPE) Act. No bill number. Discussed advance directives and provider accountability. No bill number. Discussed Medicaid and family caregivers. H.R. 1171, the Stopping Addiction and Falls for the Elderly (SAFE) Act. No bill number. Discussed falls prevention. No bill number. Discussed hybrid long-term care and life insurance policies.
Client expense: $5,120,000 · Firm income: Not reported
Government targets: Centers For Medicare and Medicaid Services (CMS), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Office of the Vice President of the United States, SENATE, White House Office
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
Government targets: HOUSE OF REPRESENTATIVES, Office of the Vice President of the United States, SENATE, Treasury, Dept of, White House Office
S. 1820/ H.R. 3522, the Protecting Older Workers Against Discrimination Act. No bill number. Discussed Protect Older Job Applicants Act. No bill number. Discussed paid leave. S. 400 /H.R. 996, the Paid Family and Medical Leave Tax Credit Extension and Enhancement Act of 2025. H.R. 3089, the More Paid Leave for More Americans Act.
Client expense: $5,120,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE
2025 · second_quarter · Taxation/Internal Revenue Code
H.R. 1 - General tax issues related to the business of insurance and insurance products, taxation of life insurer reserves, and deferred acquisition costs; tax treatment of paid sick and family medical leave benefits; state and local taxation generally and as related to insurance products; deductions on business income; advanced premium tax credits. Current law tax exclusion for employer provided benefits. S.400, H.R. 996- Paid Family and Medical Leave Tax Credit Extensions and Enhancement Act: Issues related to the eligibility for the credit of certain employers and types of qualifying leave benefits. H.R. 2547, Secure Family Futures Act. ISSUE: Treatment of life insurer held bonds.
Client expense: $540,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · second_quarter · Taxation/Internal Revenue Code
H.R.996/S.400 - Paid Family and Medical Leave Tax Credit Extension and Enhancement Act P.L.117-169 - Inflation Reduction Act H.R.2547 - Secure Family Futures Act H.R.1 - One Big Beautiful Bill Act
Client expense: $150,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2025 · second_quarter · Labor Issues/Antitrust/Workplace
H.R.996/S.400 -Family and Medical Insurance Leave (FAMILY) Act Paid Family and Medical Leave emergency and permanent leave proposals and legislation Employer access to healthcare plan data proposal
Client expense: $310,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE
2025 · second_quarter · Taxation/Internal Revenue Code
HR2547, S1335 Secure Family Futures Act Summary is in progress. To amend the Internal Revenue Code of 1986 to exclude debt held by certain insurance companies from capital assets. HR996, S400 Paid Family and Medical Leave Tax Credit Extension and Enhancement Act: This bill modifies the employer tax credit for paid family and medical leave. Specifically, the bill (1) makes such credit permanent, (2) allows the credit in states or localities that either mandate or do not mandate paid family and medical leave, (3) allows employers to claim the credit for a portion of their paid family leave insurance premiums, (4) reduces the minimum employment period eligibility requirement, and (5) requires the Small Business Administration and the Internal Revenue Service to conduct targeted outreach to employers and other relevant parties regarding the availability and requirements of the credit. H.R.1/ SA 2360 - One Big Beautiful Bill Act- This bill reduces taxes, reduces or increases spending for various federal programs, increases the statutory debt limit, and otherwise addresses agencies and programs throughout the federal government.
Client expense: $414,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · first_quarter · Retirement
*H.R.1013, S.424 Retirement Fairness for Charities and Educational Institutions Act of 2025: Allows 403(b) retirement plans to invest in Collective Investment Trust or Separate Accounts Insurance Products to establish investment parity with other defined contribution plans, like 401(k)s. *H.R.2089 Generating Retirement Ownership through Long-Term Holding (GROWTH): The legislation provides that reinvested mutual fund dividends are not subject to capital gains taxation until the investor sells his or her shares. *H.R.2163 No Penalties for Victims of Fraud Act: The bill ensures that victims of retirement account fraud are not subject to the 10% additional income tax on early retirement plan distributions. *H.R.2696 This legislation establishes a federally run American Worker Retirement Plan for private-sector workers that do not have access to a workplace-based retirement plan. The bill also includes an enhanced federal matching contribution that only applies to lower income workers that participate in the federal plan. *General Accounts Product Corrections Act: Would clarify fiduciary responsibilities for life insurance companies as it relates to investments in their general accounts. *S. 400---the Paid Family and Medical Leave Tax Extension Act---Issue: paid family and medical leave *Issue: Reforming DOL's pension risk transfer bulletin, 95-1. *Issue: Technical corrections on catch up contributions under SECURE 2.0 Issue: SEC market conduct rulemakings *Issue: Fiduciary rulemaking *H.R. 2082-WISH Act-- provide for long-term care insurance benefits
Client expense: $420,000 · Firm income: Not reported
Government targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of
2025 · first_quarter · Health Issues
NAPA Reauthorization Act (S. 133 / H.R. 619 - P.L. 118-92) Alzheimers Accountability and Investment Act (S. 134 / H.R. 620 - P.L. 118-93) Comprehensive Care for Alzheimers Act (S. 626 / H.R. 1637) Reauthorization of the BOLD Infrastructure for Alzheimer's Act (P.L. 115-406) BOLD Infrastructure for Alzheimer's Reauthorization Act of 2024 (S. 3775/ H.R. 7218 - P.L. 118-142) Accelerating Access to Dementia & Alzheimers Provider Training (AADAPT) Act (S. 4276/H.R. 7688) Elizabeth Dole Home Care Act, of 2023 (S. 141 / H.R. 542) Senator Elizabeth Dole 21st Century Veterans Healthcare and Benefits Improvement Act (H.R. 8371) VA Clinician Appreciation, Recruitment, Education, Expansion, and Retention Support (CAREERS) Act of 2023 (S. 10) Access to Innovative Treatments Act of 2023 (H.R. 2408) Mandating Exclusive Review of Individual Treatments (MERIT) Act (H.R. 133) Elder Justice Reauthorization and Modernization Act of 2023 (S. 1198/H.R. 2718) Expanding Veterans Options for Long-Term Care Act (S. 495/H.R.1815) Palliative Care and Hospice Education and Training Act (S. 2243) Facilitating Innovative Nuclear Diagnostics (FIND) Act of 2023 (S. 1544/H.R. 1199) Supporting Our Seniors Act (S. 2584) Alleviating Barriers for Caregiving Act (S. 3109) Credit for Caring Act of 2024 (S. 3702/H.R. 7165) Credit for Caring Act of 2025 (S. 925/H.R. 2036) Lifespan Respite Care Reauthorization Act of 2024 (S. 4325/H.R. 6160) Lifespan Respite Care Reauthorization Act of 2025 (S.830/H.R.2560) DeOndra Dixon INvestigation of Co-occurring Conditions across the Lifespan to Understand Down Syndrome (INCLUDE) Project Act of 2024 (H.R. 7406) Paid Family and Medical Leave Tax Credit Extension Act (S. 3680) Paid Family and Medical Leave Tax Credit Extension and Enhancement Act (S. 400/H.R. 996) CONNECT for Health Act of 2023 (S. 2016/H.R. 4189) PACE Part D Choice Act of 2023 (S. 1703/H.R. 3549) Improving Seniors' Access to Timely Care Act of 2024 (S. 4532/H.R. 8702) Harmonizing Environmental Analyses and Launching Therapeutic Hubs to Yield Bolstered Research And Innovation in Neurological Science (HEALTHY BRAINS) Act of 2024 (H.R. 9233) Better Empowerment Now to Enhance Framework and Improve Treatments Act of 2023 (BENEFIT)(S. 526/H.R. 1092) Essential Caregivers Act of 2024 (S. 4280/H.R. 8331) Ensuring Patient Access to Critical Breakthrough Products Act of 2024 (H.R. 1691) Linking Seniors to Needed Legal Services Act of 2024 (H.R. 8588) Amending the Rules of the House of Representatives to establish a Permanent Select Committee on Aging (H. Res. 1029) Catching Up Family Caregivers Act of 2024 (S. 5149 / H.R. 9764) Improving Retirement Security for Family Caregivers Act of 2024 (S. 5148 / H.R. 9765) Charitable Act (S. 317/H.R. 801) Other matters related to disaster preparedness and older adults, public health emergencies, public health preparedness and response, telehealth, health disparities, and older Americans/people with disabilities in all phases of emergencies Other matters related to Monoclonal Antibodies Directed Against Amyloid for the Treatment of Alzheimer's Disease Other matters related to care payment models, including the GUIDE model Other matters related to Medicare care planning code 99483 Other matters related to health care workforce shortages Other matters related to home- and community-based services Other matters related to disaster preparedness and older adults Other matters related to Social Security Other matters related to technology-enabled collaborative learning and capacity-building models (Project ECHO) Other matters related to beta-amyloid PET scans Other matters related to selected diagnoses and services rendered under ICD-10 Other matters related to caregiving Other matters related to medical devices Other matters related to rural health Other matters related to veterans' health Other matters related to Tricare Other matters related to research Other matters related to biomarkers including blood based tests and cerebral spinal fluid (CSF) Other matters related to public health
Client expense: $530,000 · Firm income: Not reported
Government targets: Centers For Disease Control & Prevention (CDC), Centers For Medicare and Medicaid Services (CMS), Federal Emergency Management Agency (FEMA), Food & Drug Administration (FDA), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Health Resources & Services Administration (HRSA), Indian Health Service, Natl Institutes of Health (NIH), SENATE, Social Security Administration (SSA), Veterans Affairs, Dept of (VA)
2025 · first_quarter · Taxation/Internal Revenue Code
Paid Family Leave Tax Credit (H.R. 996, S. 400) Ordinary tax treatment of bonds Tax treatment of state and local taxes Tax treatment of life insurance and annuities International Tax (GILTI, Pillar 2)
Client expense: $614,723 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · first_quarter · Taxation/Internal Revenue Code
General tax issues related to the business of insurance and insurance products, taxation of life insurer reserves, and deferred acquisition costs; tax treatment of paid sick and family medical leave benefits. Current law tax exclusion for employer provided benefits. S.400, H.R. 996- Paid Family and Medical Leave Tax Credit Extensions and Enhancement Act: Issues related to the eligibility for the credit of certain employers and types of qualifying leave benefits. H.R. 2547, Secure Family Futures Act. ISSUE: Treatment of life insurer held bonds. Corporate State and local tax exclusion
Client expense: $510,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · first_quarter · Labor Issues/Antitrust/Workplace
H.R.996/S.400 -Family and Medical Insurance Leave (FAMILY) Act Paid Family and Medical Leave emergency and permanent leave proposals and legislation Employer access to healthcare plan data proposal
Client expense: $430,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE
2025 · first_quarter · Taxation/Internal Revenue Code
Issues related to international tax reform; H.R. 2547, Secure Family Futures Act of 2025, all provisions; S. 1335, A bill to amend the Internal Revenue Code of 1986 to exclude debt held by certain insurance companies from capital assets and to extend capital loss carryovers for such companies from 5 years to 10 years, all provisions. H.R. 996/S. 400, Paid Family and Medical Leave Tax Credit Extension and Enhancement Act, all provisions.
Client expense: $540,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE