Child Care Tax Benefit Outreach and Assistance Act

H.R. 1177/S. 492, Improve & Enhance the Work Opportunity Tax Credit Act H.R. 3552/S. 1843, Second Chance Reauthorization Act of 2025 H.R. 4386, Apprenticeship Data Value Improvements to Create Employment (ADVICE) Act H.R. 4409, Streamlining Timely Apprenticeship Registration and Transparency (START) Act H.R. 4424, Securing Help for Involuntary Employment Loss and Displacement (SHIELD) Act H.R. 5408/S. 844, Faster Labor Contracts Act H.R. 6453, ADA 30 Days to Comply Act H.R. 8183, Modernizing Access to Talents, Credentials, and Hiring (MATCH) Act H.R. 8210, A Stronger Workforce for America Act H.R. 8624, Workforce Apprenticeship Growth and Education Support Act H.R. 8714, Skill Savings Account Act H.R. 9224/S. 2828, Child Care Modernization Act S. 4016, Stop Unemployment Fraud Act S. 4071, Child Care Tax Benefit Outreach and Assistance Act S. 4360, INSIGHT Act S. 4746, A bill to provide that certain discriminatory conduct by covered platforms shall be unlawful, and for other purposes Draft legislation titled Ensuring Workers Get PAID Act Draft legislation titled Fair and Open Competition Act Draft legislation titled Protecting the Right to Organize (PRO) Act Nominations of James Macy to serve on the National Labor Relations Board OSHA Notice of Proposed Rulemaking Concerning Heat Injury and Illness Prevention in Outdoor and Indoor Settings (89 Fed. Reg. 70,698-70,699, August 30, 2024) Final OSHA rulemaking on Worker Walkaround Representative Designation Process (89 Fed. Reg. 22,558-22,601, April 1, 2024) Proposed Rulemaking, Wage and Hour Division Employee or Independent Contractor Status Under the Fair Labor Standards Act, Family and Medical Leave Act, and Migrant and Seasonal Agricultural Worker Protection Act (91 Fed. Reg. 9,932-9,976, February 27, 2026) Proposed Rulemaking, Wage and Hour Division Joint Employer Status Under the Fair Labor Standards Act, Family and Medical Leave Act, and Migrant and Seasonal Agricultural Worker Protection Act (91 Fed. Reg. 21,878, April 23, 2026) Various issues relating to unemployment insurance; reforms to the Fair Labor Standards Act (P.L. 75-178); antitrust and consumer protection law grounded in economic analysis; domestic and international antitrust policy; FTC enforcement, agency transparency and reform, and policy and practices related to the agencys authority; duration of FTC consent orders; authority under the Federal Trade Commission Act Sections 5, 13(b), and 19; FTC rulemaking authority and procedure under Federal Trade Commission Act Section 18; FTC rulemakings related to rental fees, delivery fees, and negative options; changes to the FTCs Hart-Scott-Rodino Antitrust Improvements Act merger filing rule; Robinson-Patman Act-related policy and enforcement matters; enforcement of the antitrust laws regarding conduct and mergers; contract terms and their relationship to competition, particularly relating to worker non-compete clauses and exclusive contracts; regulation of digital platforms, including legislation such as AICOA and OAMA; concerns related to Protecting Americans Data from Foreign Adversaries Act (P.L. 118-50); workforce development; career and technical education; education savings accounts; second chance hiring; International Labor Organization and the international labor conference; apprenticeships; child care; vacancies at the National Labor Relations Board

Client expense: $16,950,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Education, Dept of, Executive Office of the President (EOP), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), Pension Benefit Guaranty Corporation (PBGC), SENATE, State, Dept of (DOS), U.S. Trade Representative (USTR)

H.R. 33/S. 199, United States-Taiwan Expedited Double-Tax Relief Act H.R. 684, Protecting American Savers and Retirees Act H.R. 703/S. 213, Main Street Tax Certainty Act H.R. 1177/S. 492, Improve and Enhance the Work Opportunity Tax Credit Act H.R. 2089/S. 1839, Generating Retirement Ownership through Long-Term Holding H.R. 2940, Advancing Water Reuse Act H.R. 6055/S. 1642, Strengthening Essential Manufacturing and Industrial (SEMI) Investment Act H.R. 6956/S. 452, BARCODE Efficiency Act H.R. 7450/S. 3605, Disaster Zone Energy Affordability and Investment Act H.R. 8101/S. 4221, Ensuring Better Interest Treatment and Deductibility Act (EBITDA) S. 796, Book Minimum Tax Repeal Act S. 1605, International Competition for American Jobs Act S. 4071, Child Care Tax Benefit Outreach and Assistance Act H.J. Res. 142/S.J. Res. 102, Disapproving the action of the District of Columbia Council in approving the D.C. Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025 Proposed Rule, Department of the Treasury, Internal Revenue Service: Corporate Alternative Minimum Tax Applicable After 2022, (89 Fed. Reg. 75,062-75,243, Sept. 13, 2024) (as corrected by 89 Fed. Reg. 104,909-104,915, Dec. 26, 2024) Various issues relating to potential modifications to the gasoline tax, including waiving or temporary suspension; implementation and administration of the major business and international tax provisions in the One Big Beautiful Bill Act (P.L. 119-21); implementation of the Corporate Transparency Act (CTA) under the National Defense Authorization Act for Fiscal Year 2021; Digital Services Taxes (DSTs); implementation of the One Big Beautiful Bill Act, (P.L. 119-21); implementation of Disapproving the action of the District of Columbia Council in approving the D.C. Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025 (P.L. 119-78); implementation of the OECD-brokered side-by-side arrangement to exempt U.S.-headquartered companies from Pillar Twos global minimum tax rules; Undertaxed Profit Rule (UTPR) established by Council Directive (EU) 2022/2523 of December 14, 2022; Polish Ministry of Digital Affairs proposal to adopt a discriminatory 3% digital services tax (DST) on select sectors of the digital economy; the extraterritorial application of Australias new public country-by-country reporting (PCBCR) regime to U.S. companies; renewed multilateral dialogue on the taxation of the digital economy; addressing the tax audit and enforcement practices of Mexicos Tax Administration Service (SAT) and Italys Milan Public Prosecutor (MPP); Financial Accounting Standards Board (FASB), Accounting Standards Update 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures

Client expense: $19,750,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, U.S. Trade Representative (USTR)

H.R. 1177/S. 492, Improve & Enhance the Work Opportunity Tax Credit Act H.R. 1319/S. 2228, Modern Worker Empowerment Act H.R. 1320, Modern Worker Security Act H.R. 3552/S. 1843, Second Chance Reauthorization Act of 2025 H.R. 4307/S. 2241, Enhancing Detection of Human Trafficking Act H.R. 4366, Save Local Business Act H.R. 4424, Securing Help for Involuntary Employment Loss and Displacement Act (SHIELD) H.R. 4896/S. 2613, Warehouse Worker Protection Act H.R. 5408/S. 844, Faster Labor Contracts Act H.R. 6453, ADA 30 Days to Comply Act S. 2828, Child Care Modernization Act S. 4016, Stop Unemployment Fraud Act S. 4071, Child Care Tax Benefit Outreach and Assistance Act Draft legislation titled Working Families Flexibility Act Draft legislation titled Ensuring Workers Get PAID Act Draft legislation titled Fair and Open Competition Act Draft legislation titled Protecting the Right to Organize (PRO) Act Draft legislation titled Upward Mobility Act Potential legislation reauthorizing the Workforce Innovation and Opportunity Act OSHA Notice of Proposed Rulemaking Concerning Heat Injury and Illness Prevention in Outdoor and Indoor Settings (89 Fed. Reg. 70,698-70,699, August 30, 2024) Final Wage and Hour Division rulemaking Defining and Delimiting the Exemptions for Executive, Administrative, Professional, Outside Sales, and Computer Employees (89 Fed. Reg. 32,842-32,973, April 26, 2024) Final OSHA rulemaking on Worker Walkaround Representative Designation Process (89 Fed. Reg. 22,558-22,601, April 1, 2024) Proposed Rule, National Labor Relations Board; Representation-Case Procedures: Election Bars; Proof of Majority Support in Construction Industry Collective-Bargaining Relationships (87 Fed. Reg. 66,890-66,933, November 4, 2022) Final rule regarding Representation-Case Procedures (88 Fed. Reg. 58,076-58,102, August 25, 2023) Wage and Hour Division proposed rulemaking Employee or Independent Contractor Status Under the Fair Labor Standards Act, Family and Medical Leave Act, and Migrant and Seasonal Agricultural Worker Protection Act (91 Fed. Reg. 9,932-9,976, February 27, 2026) Various issues relating to unemployment insurance; reforms to the Fair Labor Standards Act (P.L. 75-178); priorities for reauthorization of the Workforce Innovation and Opportunity Act (P.L. 113-28); implementation of the One Big Beautiful Bill Act, (P.L. 119-21); legal and regulatory framework for evaluating mergers and acquisitions; Executive Order 14036, Promoting Competition in the American Economy; implementation of Executive Order 14330, Democratizing Access to Alternative Assets for 401(k) Investors; Registered Apprenticeship Program; antitrust and consumer protection law grounded in economic analysis; international concerns in the areas of antitrust, standards and investment; domestic and international antitrust policy; authority under the Federal Trade Commission Act sections 5, 13b and 19; policies and practices related to the FTC expanding its authority; transparency at the FTC; duration of FTC consent orders; FTC rulemaking authority and procedure under Federal Trade Commission Act Section 18; enforcement of the antitrust laws regarding mergers; contract terms and their relationship to competition, particularly relating to worker non-compete clauses and exclusive contracts; regulation of digital platforms; Robinson-Patman Act-related policy and enforcement matters; concerns related to FTC Trade Regulation Rule rulemaking; concerns related to Protecting Americans Data from Foreign Adversaries Act (P.L. 118-50); changes to the FTCs Hart-Scott-Rodino Antitrust Improvements Act merger filing rule; workforce development; education; second chance hiring; International Labor Organization and the international labor conference; apprenticeships; vacancies at the National Labor Relations Board

Client expense: $19,750,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Education, Dept of, Executive Office of the President (EOP), Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Labor Relations Board (NLRB), Occupational Safety & Health Administration (OSHA), Office of Management & Budget (OMB), Pension Benefit Guaranty Corporation (PBGC), SENATE, State, Dept of (DOS), U.S. Trade Representative (USTR)