Improve and Enhance the Work Opportunity Tax Credit Act

Legislative monitoring for tax credits involving EVs, SAFs, and zero emission charging infrastructure Corporate and international tax issues related to the Tax Cuts and Jobs Act H.R.1062 - Growing and Preserving Innovation in America Act of 2025 General monitoring of administration policy and Executive Orders The One Big Beautiful Bill Act H.R.1177/S.492 - Improve and Enhance the Work Opportunity Tax Credit Act H.R.6231/S.3265 - Improve and Enhance the Work Opportunity Tax Credit Act H.R.10431 - U.S. Innovation and Global Competitiveness Act of 2026

Client expense: $2,930,000 · Firm income: Not reported

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

H.R. 2424 / S. 4657 - Modern, Clean, and Safe Trucks Act; H.R. 2391 - Strengthening Supply Chains through Truck Driver Incentives Act; H.R. 1301 / S. 587 - Death Tax Repeal Act; H.R. 574 / S. 187 - ALIGN 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. 1253 / S. 536 - Fair SHARE Act; H.R. 3338 - MARKET CHOICE Act; H.R. 3401 / S. 2790 - Retreaded Tire Jobs, Supply Chain Security and Sustainability Act / Resilient Tire Supply and Jobs Act; H.R. 3137 - Biodiesel Tax Credit Extension Act; S. 3297 - Consumer Relief and Opportunities for Producers Act; H.R. 8497 / S. 4408 - Supporting Energy and Economic Development (SEED) Act; H.R. 2596 / S. 1252 - Renewable Natural Gas Incentive Act; H.R. 7944 - Semi-Trailer Tax Parity Act; H.R. 8753 - Gas Tax Relief Act. Implementation of P.L. 119-21 - One Big Beautiful Bill Act - Tax and workforce provisions related to passthrough entities. Tax issues relating to Motor Carrier Tax, Highway Reauthorization, Highway Funding, Fuel Tax, Independent Contractors, Tolling, Heavy Vehicle Use Tax, Federal Highway Trust Fund, Alternative Fuel Tax Credit and the Biodiesel Tax Credit, and the Moving Expense Tax Deduction.

Client expense: $650,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

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. 4307/S. 2241, Enhancing Detection of Human Trafficking Act H.R. 4424, Securing Help for Involuntary Employment Loss and Displacement (SHIELD) Act H.R. 4896/S. 2613, Warehouse Worker Protection Act H.R. 5408/S. 844, Faster Labor Contracts Act H.R. 6213/S. 4427, Heat Workforce Standards 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 Protecting the Right to Organize (PRO) Act Draft legislation titled Upward Mobility Act Potential legislation reauthorizing the Workforce Innovation and Opportunity Act Nomination of Keith Sonderling to serve as Secretary of Labor 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) Final rule regarding Representation-Case Procedures (88 Fed. Reg. 58,076-58,102, August 25, 2023) Various issues relating to unemployment insurance; reforms to the Fair Labor Standards Act (P.L. 75-178); House Committee on Energy & Commerces request for information relevant to FTC reforms; 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; authority under the Federal Trade Commission Act sections 5, 13(b) and 19; duration of FTC consent orders; FTC rulemaking authority and procedure under Federal Trade Commission Act Section 18; FTC rulemakings related to rental fees, delivery fees, and negative options; concerns related to enforcement of FTC Trade Regulation Rules; 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; regulation of digital platforms, including legislation such as AICOA and OAMA; workforce development; education; second chance hiring; International Labor Organization and the international labor conference; apprenticeships; vacancies at the National Labor Relations Board; union organizing

Client expense: $16,480,000 · 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. 1177/S. 492, Improve and Enhance the Work Opportunity Tax Credit Act H.R. 1340/S. 3332, More Homes on the Market Act H.R. 2089/S. 1839, Generating Retirement Ownership through Long-Term Holding H.R. 2854/S. 1686, Neighborhood Homes Investment Act H.R. 2940/S. 4506, Advancing Water Reuse Act H.R. 6055/S. 1642, Strengthening Essential Manufacturing and Industrial (SEMI) Investment 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) H.R. 8624/S. 4463, Workforce Apprenticeship Growth and Education Support (WAGES) Act of 2026 H.R. 8714, Skill Savings Account Act of 2026 H.R. 8780/S. 5330, Critical Mineral and Extraction Tax Parity Act H.R. 9012/S. 5366, the Affordable Housing Credit Carryback Act S. 796, Book Minimum Tax Repeal Act S. 5441, Taxpayer Assistance and Service (TAS) Act H.R. Res. 1383, Commemorating the one-year anniversary of the enactment of the Working Families Tax Cuts Potential legislation to extend and expand the advanced manufacturing investment credit in section 48D of the Internal Revenue Code Potential legislation to address the federal income tax treatment of cryptocurrency and other digital asset transactions Proposed Rule, Department of the Treasury, Internal Revenue Service: Corporate Alternative Minimum Tax Applicable After 2022, (89 Fed. Reg. 75,062-75,243, September 13, 2024) (as corrected by 89 Fed. Reg. 104,909-104,915, December 26, 2024) Proposed Rule, Department of the Treasury, Internal Revenue Service: Allocation and Apportionment of Deductions to Foreign Source Section 951A Category Income and Deduction Eligible Income, (91 Fed. Reg. 57,832-57,841, September 11, 2026) Interim Guidance on Special Depreciation Allowance for Qualified Production Property, I.R.S. Notice 2026-16, 2026-11 I.R.B. 685 Various issues relating to implementation and administration of the major business and international tax provisions in the One Big Beautiful Bill Act (Pub. L. 119-21); implementation of the employer-provided child care credit in section 45F of the Internal Revenue Code, as amended by the One Big Beautiful Bill Act (Pub. L. 119-21); Department of the Treasurys approach to tax deregulation; implementation of the OECD-brokered side-by-side arrangement to exempt U.S.-headquartered companies from Pillar Twos Global Anti-Base Erosion (GLoBE) Rules; U.S. reengagement in a constructive dialogue on the taxation of the digital economy; Government of Belgiums consideration of a digital services tax; Polish Ministry of Digital Affairs draft legislation to introduce a 3% digital services tax; extraterritorial application of Australias new public country-by-country reporting (PCBCR) regime to U.S. companies; tax audit and enforcement practices of Mexicos Tax Administration Service (SAT) and Italys Milan Public Prosecutor (MPP); withdrawal or suspension of the Financial Accounting Standards Boards Accounting Standards Update 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures

Client expense: $16,480,000 · 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)

Issues related to corporate tax policy, workforce training initiatives, and opportunity programs that benefit the future of work. S. 492/H.R. 6231, Improve and Enhance the Work Opportunity Tax Credit Act, including a 5 year extension.

Client expense: Not reported · Firm income: $90,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to tax credits; including the Improve and Enhance the Work Opportunity Tax Credit Act (H.R. 1177 & S. 492).

Client expense: $440,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to corporate taxation and the retail sector. S. 492/H.R. 1177 - Improve and Enhance the Work Opportunity Tax Credit Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Monitor implementation of H.R. 1 (P.L. 119-21), One Big Beautiful Bill Act, as it relates to corporate and international taxes, electric vehicle taxes, and clean jet fuel taxes. H.R. 1177 and S. 492, Improve and Enhance the Work Opportunity Tax Credit Act, and issues related to the Work Opportunity Tax Credit.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R.1151, Freedom To Invest in Tomorrow's Workforce Act, to expand eligible uses of education savings accounts for career development; S.756, Freedom To Invest in Tomorrow's Workforce Act, to expand eligible uses of education savings accounts for career development; H.R.1812, Care Across Generations Act, to establish grants for long-term care facilities to co-locate or partner with childcare centers for intergenerational activities; H.R.1177, Improve and Enhance the Work Opportunity Tax Credit Act, to update the WOTC, increase the credit percentages and add additional credits for employers; S.492, Improve and Enhance the Work Opportunity Tax Credit Act, to update the WOTC, increase the credit percentages and add additional credits for employers; S.473, Social Engagement and Network Initiatives for Older Relief (SENIOR) Act, to promote senior socialization and combat isolation; H.R.2036, Credit for Caring Act, to establish a tax credit for family caregivers of up to $5,000 to help offset long-term care expenses; S.925, Credit for Caring Act, to establish a tax credit for family caregivers of up to $5,000 to help offset long-term care expenses; S.852, Protecting the Right to Organize (PRO) Act, to prevent legislation that would exacerbate workforce challenges among senior living providers; H.R.2036, Protecting the Right to Organize (PRO) Act, to prevent legislation that would exacerbate workforce challenges among senior living providers; H.R.2572, Start Applying Labor Transparency (SALT) Act, to increase transparency by requiring unions to register salts with the Department of Labor (DOL); H.R.3000, Caring for Seniors Act, to increase affordability of assisted living and invest in workforce development programs; H.R.1, One Big Beautiful Bill Act, to establish tax-savings programs to help seniors afford long-term care and to promote workforce development programs; H.R.138, Lowering Costs for Caregivers Act, to allow health savings accounts and flexible spending accounts to be used by adult children on medical expenses for their parents; S.1565, Lowering Costs for Caregivers Act, to allow health savings accounts and flexible spending accounts to be used by adult children on medical expenses for their parents; S.2762, Supporting Our Seniors Act, to establish a National Advisory Commission on long-term care services for seniors and individuals in need of support for activities of daily living; S.2120, Older Americans Act Reauthorization Act, to reauthorize the Older Americans Act and support programs to address social isolation and loneliness; H.R.5031, Preserving Patient Access to Long-Term Care Pharmacies Act, to establish a temporary fee for LTC pharmacies to mitigate impacts of the Medicare Part D drug negotiation program; S.2699, Geriatrics Workforce Improvement Act, to reauthorize the Geriatrics Workforce Enhancement Program and Geriatrics Academic Career Awards; H.R.4393, Dignity for Immigrants while Guarding our Nation to Ignite and Deliver the American Dream Act, to promote comprehensive immigration reform to help support the foreign-born workforce needed across long-term care and other sectors; H.R.6231, Improve and Enhance the Work Opportunity Tax Credit Act, to extend and modernize the Work Opportunity Tax Credit to address workforce shortages; S.3265, Improve and Enhance the Work Opportunity Tax Credit Act, to extend and modernize the Work Opportunity Tax Credit to address workforce shortages; S.3159, Preserving Patient Access to Long-Term Care Pharmacies Act, to establish a temporary fee for LTC pharmacies to mitigate impacts of the Medicare Part D drug negotiation program; H.R.5494, Essential Workers for Economic Advancement Act, to create a new H-2C nonimmigrant visa program for positions have gone unfilled in essential industries, such as health care and long-term care; H.R. 664421st Century ROAD to Housing Act, to clarify provisions that could threaten the viability of existing seniors housing units; S. 2651, 21st Century ROAD to Housing Act, to clarify provisions that could threaten the viability of existing seniors housing units; H.R. 5408, Faster Labor Contracts Actto promote voluntary agreements, worker choice, and free enterprise, and prevent mandatory arbitration in the private sector; S. 844, Faster Labor Contracts Act, to promote voluntary agreements, worker choice, and free enterprise, and prevent mandatory arbitration in the private sector; H.R. 1689, TPS Extension Act, to designate Haiti for temporary protected status through April 2029; S. 4386, ADVICE Act, to allow states and apprenticeship sponsors to collect and analyze key data on wages, retention, and completion rates; S. 4409, START Act, to accelerate the registration process for new apprenticeship programs; H. Res. 1299, 21st Century ROAD to Housing Act, to clarify provisions that could threaten the viability of existing seniors housing units; H.R. 8662, Assisted Living Affordability, Choice, Community, Empowerment, Savings and Support Act (ACCESS Act), to address concerns that would reduce access to senior housing and impose federal regulatory oversight; S. 4479, Assisted Living Affordability, Choice, Community, Empowerment, Savings and Support Act (ACCESS Act), to address concerns that would reduce access to senior housing and impose federal regulatory oversight; S. 2120, Older Americans Act Reauthorization Act, to reauthorize key senior legislation, including a new White House Conference on Aging, multigenerational engagement activities, and initiatives addressing social isolation.

Client expense: $45,000 · Firm income: Not reported

Government targets: Administration on Aging, Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Health Resources & Services Administration (HRSA), Housing & Urban Development, Dept of (HUD), Labor, Dept of (DOL), Office of Management & Budget (OMB), SENATE, White House Office

H.R. 1177/S. 492, the Improve and Enhance the Work Opportunity Tax Credit Act H.R. 2036/S. 925, the Credit for Caring Act H.R. 2320, the Mobility Means Freedom Tax Credit Act H.R. 2749/S. 1315, to amend the Internal Revenue Code of 1986 to provide a refundable credit for certain home accessibility improvements House Draft, allowing military death gratuities and Servicemembers' Group Life Insurance (SGLI) benefits to be contributed to a Roth IRA or Coverdell Education Savings Account

Client expense: $105,716 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Extension and improvements to federal employment tax credits. S. 492, Improve and Enhance the Work Opportunity Tax Credit Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to the Work Opportunity Tax Credit, including H.R. 1177/S. 492 - Improve and Enhance the Work Opportunity Tax Credit Act and H.R. 6321/S. 3265 - Improve and Enhance the Work Opportunity Tax Credit Act.

Client expense: $510,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to the Earned Income Tax Credit; Issues related to the Work Opportunity Tax Credit, including H.R. 1177/S. 492 - Improve and Enhance the Work Opportunity Tax Credit Act and H.R. 6321/S. 3265 - Improve and Enhance the Work Opportunity Tax Credit Act.

Client expense: $530,000 · Firm income: Not reported

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

Issues related to H.R. 1177/S. 492 - Improve and Enhance the Work Opportunity Tax Credit Act; Issues related to labor and unemployment insurance verifications.

Client expense: $510,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Department of Veterans Affairs appropriations and its delivery of benefits and services to veterans, their dependents and survivors: H.J.Res. 144, H.R. 10012, H.R. 1004, H.R. 10172, H.R. 1039, H.R. 1041, H.R. 109, H.R. 1107, H.R. 1230, H.R. 1242, H.R. 1286, H.R. 1288, H.R. 1289, H.R. 1298, H.R. 1336, H.R. 1344, H.R. 136, H.R. 1364, H.R. 1391, H.R. 1400, H.R. 1411, H.R. 1413, H.R. 1458, H.R. 149, H.R. 1527, H.R. 1578, H.R. 1644, H.R. 1646, H.R. 1663, H.R. 1685, H.R. 1732, H.R. 1733, H.R. 1741, H.R. 1746, H.R. 1793, H.R. 1803, H.R. 1815, H.R. 1823, H.R. 1860, H.R. 1884, H.R. 1912, H.R. 1937, H.R. 1947, H.R. 1957, H.R. 1960, H.R. 1965, H.R. 1970, H.R. 1971, H.R. 1972, H.R. 1987, H.R. 2034, H.R. 2055, H.R. 2068, H.R. 2077, H.R. 210, H.R. 2102, H.R. 211, H.R. 2137, H.R. 2138, H.R. 2148, H.R. 2149, H.R. 217, H.R. 219, H.R. 2195, H.R. 220, H.R. 2201, H.R. 2228, H.R. 2229, H.R. 2234, H.R. 224, H.R. 2245, H.R. 2268, H.R. 2278, H.R. 241, H.R. 2426, H.R. 2576, H.R. 2605, H.R. 2623, H.R. 2625, H.R. 2640, H.R. 2717, H.R. 2721, H.R. 2780, H.R. 2791, H.R. 2801, H.R. 2878, H.R. 2942, H.R. 2954, H.R. 2963, H.R. 3013, H.R. 3014, H.R. 3027, H.R. 303, H.R. 3055, H.R. 3088, H.R. 3183, H.R. 3185, H.R. 3195, H.R. 3219, H.R. 3261, H.R. 3309, H.R. 3312, H.R. 333, H.R. 3386, H.R. 3387, H.R. 3400, H.R. 3441, H.R. 3481, H.R. 3482, H.R. 3489, H.R. 3509, H.R. 3558, H.R. 3560, H.R. 3578, H.R. 3610, H.R. 3611, H.R. 3627, H.R. 3639, H.R. 3643, H.R. 3694, H.R. 3710, H.R. 3753, H.R. 3767, H.R. 3812, H.R. 3833, H.R. 3834, H.R. 3863, H.R. 3869, H.R. 3886, H.R. 3951, H.R. 4063, H.R. 4105, H.R. 4114, H.R. 4160, H.R. 4169, H.R. 4188, H.R. 438, H.R. 439, H.R. 4446, H.R. 4469, H.R. 4509, H.R. 4527, H.R. 4540, H.R. 4594, H.R. 4637, H.R. 467, H.R. 4792, H.R. 4794, H.R. 4837, H.R. 4855, H.R. 4876, H.R. 4928, H.R. 496, H.R. 5035, H.R. 5203, H.R. 5261, H.R., 5277, H.R. 530, H.R. 5339, H.R. 5420, H.R. 5529, H.R. 553, H.R. 5535, H.R. 5539, H.R. 554, H.R. 5593, H.R. 5611, H.R. 5634, H.R. 5635, H.R. 5665, H.R. 5683, H.R. 5734, H.R. 585, H.R. 586, H.R. 5919, H.R. 5930, H.R. 5936, H.R. 5943, H.R. 5949, H.R. 5957, H.R. 5965, H.R. 5981, H.R. 5985, H.R. 5992, H.R. 5994, H.R. 5995, H.R. 5996, H.R. 5997, H.R. 5999, H.R. 6000, H.R. 6001, H.R. 6002, H.R. 6003, H.R. 6004, H.R. 6005, H.R. 6011, H.R. 6017, H.R. 602, H.R. 6024, H.R. 6026, H.R. 6027, H.R. 6033, H.R. 6034, H.R. 6038, H.R. 6047, H.R. 6118, H.R. 6231, H.R. 6376, H.R. 6454, H.R. 647, H.R. 657, H.R. 658, H.R. 6587, H.R. 659, H.R. 6595, H.R. 6644, H.R. 6648, H.R. 6649, H.R. 6652, H.R. 6662, H.R. 680, H.R. 683, H.R. 6835, H.R. 6843, H.R. 6848, H.R. 6858, H.R. 695, H.R. 6993, H.R. 7047, H.R. 7049, H.R. 7091, H.R. 7280, H.R. 740, H.R. 748, H.R. 7489, H.R. 770, H.R. 7735, H.R. 7815, H.R. 7841, H.R. 790, H.R. 803, H.R. 8066, H.R. 8092, H.R. 8120, H.R. 818, H.R. 828, H.R. 8372, H.R. 8552, H.R. 865, H.R. 877, H.R. 9105, H.R. 9127, H.R. 913, H.R. 9559, H.R. 962, H.R. 965, H.R. 968, H.R. 970, H.R. 9752, H.R. 980, H.R. 981, H.R. 982, H.R. 984, H.R. 9863, H.R. 9865, H.R. 9941, H.Res. 1247, H. Res. 670, H. Res. 684, H. Res. 864, S. 1032, S. 1116, S. 1127, S. 1134, S. 1157, S. 1204, S. 1245, S. 1267, S. 1308, S. 1311, S. 1320, S. 138, S. 1410, S. 1415, S. 1441, S. 1533, S. 1537, S. 1543, S. 1614, S. 1644, S. 1650, S. 1657, S. 1665, S. 1714, S. 1726, S. 183, S. 1835, S. 1846, S. 1853, S. 1932, S. 201, S. 2055, S. 2061, S. 2096, S. 2101, S. 2134, S. 2220, S. 2264, S. 2328, S. 2333, S. 2344, S. 2392, S. 2393, S. 2397, S. 2494, S. 2501, S. 2510, S. 2518, S. 2534, S. 2623, S. 264, S. 2673, S. 2683, S. 275, S. 2827, S. 2833, S. 2943, S. 2981, S. 2988, S. 2996, S. 3040, S. 3042, S. 3098, S. 3130, S. 3136, S. 3137, S. 3138, S. 3139, S. 3143, S. 3144, S. 3155, S. 3170, S. 3171, S. 3209, S. 3245, S. 3265, S. 3271, S 3280, S. 3303, S. 3314, S. 3395, S. 342, S. 3436, S. 3532, S. 3647, S. 3739, S. 3758, S. 3771, S. 3938, S. 3988, S. 410, S. 4140, S. 4220, S. 4225, S. 423, S. 478, S. 492, S. 506, S. 585, S. 599, S. 605, S. 607, S. 609, S. 610, S. 611, S. 654, S. 668, S. 701, S. 702, S. 749, S. 778, S. 784, S. 793, S. 800, S. 812, S. 827, S. 831, S. 862, S. 879, S. 892, S. 926, S. 972, S.J. Res. 103, S. Res. 385, S. Res. 485, S. Res. 899, S. Res. 946.

Client expense: $164,754 · Firm income: Not reported

Government targets: Defense, Dept of (DOD), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Office of Management & Budget (OMB), SENATE, Small Business Administration (SBA), U.S. Postal Service (USPS), Veterans Affairs, Dept of (VA), Veterans Employment & Training Service

International tax rules - Global Minimum Tax Corporate Taxation Generally Improve and Enhance the Work Opportunity Tax Credit Act (H.R.1177; S.492)

Client expense: $205,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Common Cents Act of 2025 (H.R. 3074/S. 1525) is bipartisan U.S. legislation introduced in April 2025 to stop minting pennies, mandate rounding cash transactions to the nearest nickel, and keep pennies as legal tender while removing them from general circulation, aiming to save taxpayer money and modernize currency, with sponsors including Reps. McClain/Garcia and Senators Lummis/Gillibrand. Work Opportunity Tax Credit (H.R. 117/ S. 492) This bill increases the work opportunity tax credit (WOTC) for wages paid during the first year of employment to certain employees. The bill also eliminates the maximum age limit applicable to Supplemental Nutrition Assistance Program (SNAP) benefit recipients for purposes of the WOTC. Under current law, an employer generally may claim a WOTC in the amount of 40% of up to $6,000 (or of up to $24,000 for certain veterans, $3,000 for summer youth employees, and $10,000 for long-term family aid recipients) of qualified wages paid during the first year of employment to an employee who is a member of a targeted group. (Exceptions and limitations apply.) The bill increases the WOTC to (1) 50% of up to $6,000 (or of up to $24,000 for certain veterans) of qualified first-year wages paid to an employee who is a member of a targeted group (other than a summer youth employee or recipient of long-term family aid), and (2) 50% of up to $12,000 (or of up to $48,000 for certain veterans) of qualified wages paid during the first year of employment to such employee if the employee works at least 400 hours during the year. Finally, the bill eliminates the maximum age limit applicable to SNAP benefit recipients and, thus, allows an employer to claim the WOTC for qualified first-year wages paid to an employee who is at least 18 years old and receiving SNAP benefits for a certain period of time.

Client expense: $170,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Department of Veterans Affairs appropriations and its delivery of benefits and services to veterans, their dependents and survivors: H.J.Res. 144, H.R. 1004, H.R. 1039, H.R. 1041, H.R. 109, H.R. 1107, H.R. 1230, H.R. 1242, H.R. 1286, H.R. 1288, H.R. 1289, H.R. 1298, H.R. 1336, H.R. 1344, H.R. 136, H.R. 1364, H.R. 1391, H.R. 1400, H.R. 1411, H.R. 1413, H.R. 1458, H.R. 149, H.R. 1527, H.R. 1578, H.R. 1644, H.R. 1646, H.R. 1663, H.R. 1685, H.R. 1732, H.R. 1733, H.R. 1741, H.R. 1746, H.R. 1793, H.R. 1803, H.R. 1815, H.R. 1823, H.R. 1860, H.R. 1884, H.R. 1912, H.R. 1937, H.R. 1947, H.R. 1957, H.R. 1960, H.R. 1965, H.R. 1970, H.R. 1971, H.R. 1972, H.R. 1987, H.R. 2034, H.R. 2055, H.R. 2068, H.R. 2077, H.R. 210, H.R. 2102, H.R. 211, H.R. 2137, H.R. 2138, H.R. 2148, H.R. 2149, H.R. 217, H.R. 219, H.R. 2195, H.R. 220, H.R. 2201, H.R. 2228, H.R. 2229, H.R. 2234, H.R. 224, H.R. 2245, H.R. 2268, H.R. 2278, H.R. 241, H.R. 2426, H.R. 2576, H.R. 2605, H.R. 2623, H.R. 2625, H.R. 2640, H.R. 2717, H.R. 2721, H.R. 2780, H.R. 2791, H.R. 2801, H.R. 2878, H.R. 2942, H.R. 2954, H.R. 2963, H.R. 3013, H.R. 3014, H.R. 3027, H.R. 303, H.R. 3055, H.R. 3088, H.R. 3183, H.R. 3185, H.R. 3195, H.R. 3219, H.R. 3261, H.R. 3309, H.R. 3312, H.R. 333, H.R. 3386, H.R. 3387, H.R. 3400, H.R. 3441, H.R. 3481, H.R. 3482, H.R. 3489, H.R. 3509, H.R. 3558, H.R. 3560, H.R. 3578, H.R. 3610, H.R. 3611, H.R. 3627, H.R. 3639, H.R. 3643, H.R. 3694, H.R. 3710, H.R. 3753, H.R. 3767, H.R. 3812, H.R. 3833, H.R. 3834, H.R. 3863, H.R. 3869, H.R. 3886, H.R. 3951, H.R. 4063, H.R. 4105, H.R. 4114, H.R. 4160, H.R. 4169, H.R. 4188, H.R. 438, H.R. 439, H.R. 4446, H.R. 4469, H.R. 4509, H.R. 4527, H.R. 4540, H.R. 4594, H.R. 4637, H.R. 467, H.R. 4792, H.R. 4794, H.R. 4837, H.R. 4855, H.R. 4876, H.R. 4928, H.R. 496, H.R. 5035, H.R. 5203, H.R. 5261, H.R., 5277, H.R. 530, H.R. 5339, H.R. 5420, H.R. 5529, H.R. 553, H.R. 5535, H.R. 5539, H.R. 554, H.R. 5593, H.R. 5611, H.R. 5634, H.R. 5635, H.R. 5665, H.R. 5683, H.R. 5734, H.R. 585, H.R. 586, H.R. 5919, H.R. 5930, H.R. 5936, H.R. 5943, H.R. 5949, H.R. 5957, H.R. 5965, H.R. 5981, H.R. 5985, H.R. 5992, H.R. 5994, H.R. 5995, H.R. 5996, H.R. 5997, H.R. 5999, H.R. 6000, H.R. 6001, H.R. 6002, H.R. 6003, H.R. 6004, H.R. 6005, H.R. 6011, H.R. 6017, H.R. 602, H.R. 6024, H.R. 6026, H.R. 6027, H.R. 6033, H.R. 6034, H.R. 6038, H.R. 6047, H.R. 6118, H.R. 6231, H.R. 6376, H.R. 6454, H.R. 647, H.R. 657, H.R. 658, H.R. 6583, H.R. 6587, H.R. 659, H.R. 6595, H.R. 6644, H.R. 6655, H.R. 6648, H.R. 6649, H.R. 6652, H.R. 6662, H.R. 680, H.R. 683, H.R. 6835, H.R. 6843, H.R. 6848, H.R. 6858, H.R. 695, H.R. 6993, H.R. 7047, H.R. 7049, H.R. 7091, H.R. 7280, H.R. 740, H.R. 748, H.R. 7489, H.R. 770, H.R. 7735, H.R. 7815, H.R. 7841, H.R. 790, H.R. 803, H.R. 8066, H.R. 818, H.R. 828, H.R. 8372, H.R. 865, H.R. 877, H.R. 913, H.R. 9237, H.R. 9559, H.R. 962, H.R. 965, H.R. 968, H.R. 970, H.R. 980, H.R. 981, H.R. 982, H.R. 984, H.Res. 1247, H. Res. 670, H. Res. 684, H. Res. 864, S. 1032, S. 1116, S. 1127, S. 1134, S. 1157, S. 1204, S. 1245, S. 1267, S. 1308, S. 1311, S. 1320, S. 138, S. 1410, S. 1415, S. 1441, S. 1533, S. 1537, S. 1543, S. 1614, S. 1644, S. 1650, S. 1657, S. 1665, S. 1714, S. 1726, S. 183, S. 1835, S. 1846, S. 1853, S. 1932, S. 201, S. 2055, S. 2061, S. 2096, S. 2101, S. 2134, S. 2220, S. 2264, S. 2328, S. 2333, S. 2344, S. 2392, S. 2393, S. 2397, S. 2494, S. 2501, S. 2510, S. 2518, S. 2534, S. 2623, S. 264, S. 2673, S. 2683, S. 275, S. 2827, S. 2833, S. 2943, S. 2981, S. 2988, S. 2996, S. 3040, S. 3042, S. 3098, S. 3130, S. 3136, S. 3137, S. 3138, S. 3139, S. 3143, S. 3144, S. 3155, S. 3170, S. 3171, S. 3209, S. 3245, S. 3265, S. 3271, S 3280, S. 3303, S. 3314, S. 3395, S. 342, S. 3436, S. 3532, S. 3647, S. 3739, S. 3758, S. 3771, S. 3938, S. 3988, S. 410, S. 4140, S. 4220, S. 4225, S. 423, S. 4744, S. 478, S. 492, S. 506, S. 585, S. 599, S. 605, S. 607, S. 609, S. 610, S. 611, S. 654, S. 668, S. 701, S. 702, S. 749, S. 778, S. 784, S. 793, S. 800, S. 812, S. 827, S. 831, S. 862, S. 879, S. 892, S. 926, S. 972, S.J. Res. 103, S. Res. 385, S. Res. 485.

Client expense: $149,180 · Firm income: Not reported

Government targets: Defense, Dept of (DOD), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), Office of Management & Budget (OMB), SENATE, Small Business Administration (SBA), U.S. Postal Service (USPS), Veterans Affairs, Dept of (VA), Veterans Employment & Training Service

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

Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, SENATE, Small Business Administration (SBA), Treasury, Dept of

H.R. 2424 / S. 4657 - the Modern, Clean, and Safe Trucks Act; H.R. 2391 - the Strengthening Supply Chains through Truck Driver Incentives Act; H.R. 1301 / S. 587 - Death Tax Repeal Act; H.R. 574 / S. 187 - The Align 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. 1253 / S. 536 - Fair SHARE Act; H.R. 3338 - MARKET CHOICE Act; H.R. 3401 / S. 2790 - Resilient Tire Supply and Jobs Act / Retreaded Truck Tire Jobs, Supply Chain Security and Sustainability Act; H.R. 3137 - Biodiesel Tax Credit Extension Act; S. 3297 - Consumer Relief and Opportunities for Producers Act; and H.R. 2596 / S. 1252 - Renewable Natural Gas Incentive Act. Implementation of P.L. 119-21 - One Big Beautiful Bill Act - Tax and workforce provisions related to passthrough entities. Tax issues relating to Motor Carrier Tax, Highway Reauthorization, Highway Funding, Fuel Tax, Independent Contractors, Tolling, Heavy Vehicle Use Tax, Federal Highway Trust Fund, Alternative Fuel Tax Credit and the Biodiesel Tax Credit, and the Moving Expense Tax Deduction

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to H.R.1177/S.492, Improve and Enhance the Work Opportunity Tax Credit Act, H.R.703, Main Street Tax Certainty Act, and H.R.332/S.1314, Travel Trailer and Camper Tax Parity Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

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. 1177/S. 492, Improve and Enhance the Work Opportunity Tax Credit Act H.R. 1340/S. 3332, More Homes on the Market Act H.R. 2089/S. 1839, Generating Retirement Ownership through Long-Term Holding H.R. 2854/S. 1686, Neighborhood Homes Investment Act H.R. 2940/S. 4506, Advancing Water Reuse Act H.R. 6055/S. 1642, Strengthening Essential Manufacturing and Industrial (SEMI) Investment 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) H.R. 8624/S. 4463, Workforce Apprenticeship Growth and Education Support (WAGES) Act of 2026 H.R. 8714, Skill Savings Account Act of 2026 H.R. 8780, Critical Mineral and Extraction Tax Parity Act S. 796, Book Minimum Tax Repeal Act S. 1605, International Competition for American Jobs Act S. 3931, Taxpayer Assistance and Service (TAS) Act Potential legislation to extend and expand the advanced manufacturing investment credit in section 48D of the Internal Revenue Code 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) Proposed Rule, Department of the Treasury, Internal Revenue Service: Section 45Z Clean Fuel Production Credit, (91 Fed. Reg. 5,160-5,207, Feb. 4, 2026) Interim Guidance on Special Depreciation Allowance for Qualified Production Property, I.R.S. Notice 2026-16, 2026-11 I.R.B. 685 Recommendations for Items to be Included on the 2026-2027 Priority Guidance Plan, I.R.S. Notice 2026-23, 2026-15 I.R.B. 804 Various issues relating to implementation and administration of the major business and international tax provisions in the One Big Beautiful Bill Act (Pub. L. 119-21); Internal Revenue Code; clean fuel production credit section 45Z; implementation of the Inflation Reduction Act of 2022 (P. L. 117-169); Department of the Treasurys approach to tax deregulation; implementation of the OECD-brokered side-by-side arrangement to exempt U.S.-headquartered companies from Pillar Twos global minimum tax rules; Government of Belgiums consideration of a digital services tax; 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; withdrawal or suspension of the Financial Accounting Standards Boards Accounting Standards Update 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures; tax audit and enforcement practices of Mexicos Tax Administration Service (SAT) and Italys Milan Public Prosecutor (MPP)

Client expense: $16,950,000 · 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)

Issues related to corporate taxation and the retail sector. S. 492/H.R. 1177 - Improve and Enhance the Work Opportunity Tax Credit Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 587 / H.R. 1301 - Death Tax Repeal Act of 2025 H.R. 1705 - Supporting Innovation in Agriculture Act of 2025 H.R. 1707 - Grown in America Act of 2025 Issues related to WOTC Improve and Enhance the Work Opportunity Tax Credit, H.R. 1177/S. 492/H.R. 6231/S. 3265 Helping to Encourage Real Opportunity (HERO) for Youth Act, S. 1211 H.R. 1 - One Big Beautiful Bill Act, Title VII, Subtitle A - Tax & Related Regulatory Issues Issues related to potential tax extenders package Issues related to reconciliation tax package

Client expense: $584,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE, White House Office

Issues related to tax credits; including Improve and Enhance the Work Opportunity Tax Credit Act (H.R. 1177 & S. 492).

Client expense: $440,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R.1151, Freedom To Invest in Tomorrow's Workforce Act, to expand eligible uses of education savings accounts for career development; S.756, Freedom To Invest in Tomorrow's Workforce Act, to expand eligible uses of education savings accounts for career development; H.R.1812, Care Across Generations Act, to establish grants for long-term care facilities to co-locate or partner with childcare centers for intergenerational activities; H.R.1177, Improve and Enhance the Work Opportunity Tax Credit Act, to update the WOTC, increase the credit percentages and add additional credits for employers; S.492, Improve and Enhance the Work Opportunity Tax Credit Act, to update the WOTC, increase the credit percentages and add additional credits for employers; S.473, Social Engagement and Network Initiatives for Older Relief (SENIOR) Act, to promote senior socialization and combat isolation; H.R.2036, Credit for Caring Act, to establish a tax credit for family caregivers of up to $5,000 to help offset long-term care expenses; S.925, Credit for Caring Act, to establish a tax credit for family caregivers of up to $5,000 to help offset long-term care expenses; S.852, Protecting the Right to Organize (PRO) Act, to prevent legislation that would exacerbate workforce challenges among senior living providers; H.R.2036, Protecting the Right to Organize (PRO) Act, to prevent legislation that would exacerbate workforce challenges among senior living providers; H.R.2572, Start Applying Labor Transparency (SALT) Act, to increase transparency by requiring unions to register salts with the Department of Labor (DOL); H.R.3000, Caring for Seniors Act, to increase affordability of assisted living and invest in workforce development programs; H.R.1, One Big Beautiful Bill Act, to establish tax-savings programs to help seniors afford long-term care and to promote workforce development programs; H.R.138, Lowering Costs for Caregivers Act, to allow health savings accounts and flexible spending accounts to be used by adult children on medical expenses for their parents; S.1565, Lowering Costs for Caregivers Act, to allow health savings accounts and flexible spending accounts to be used by adult children on medical expenses for their parents; S.2762, Supporting Our Seniors Act, to establish a National Advisory Commission on long-term care services for seniors and individuals in need of support for activities of daily living; S.2120, Older Americans Act Reauthorization Act, to reauthorize the Older Americans Act and support programs to address social isolation and loneliness; H.R.5031, Preserving Patient Access to Long-Term Care Pharmacies Act, to establish a temporary fee for LTC pharmacies to mitigate impacts of the Medicare Part D drug negotiation program; S.2699, Geriatrics Workforce Improvement Act, to reauthorize the Geriatrics Workforce Enhancement Program and Geriatrics Academic Career Awards; H.R.4393, Dignity for Immigrants while Guarding our Nation to Ignite and Deliver the American Dream Act, to promote comprehensive immigration reform to help support the foreign-born workforce needed across long-term care and other sectors; H.R.6231, Improve and Enhance the Work Opportunity Tax Credit Act, to extend and modernize the Work Opportunity Tax Credit to address workforce shortages; S.3265, Improve and Enhance the Work Opportunity Tax Credit Act, to extend and modernize the Work Opportunity Tax Credit to address workforce shortages; S.3159, Preserving Patient Access to Long-Term Care Pharmacies Act, to establish a temporary fee for LTC pharmacies to mitigate impacts of the Medicare Part D drug negotiation program; H.R.5494, Essential Workers for Economic Advancement Act, to create a new H-2C nonimmigrant visa program for positions have gone unfilled in essential industries, such as health care and long-term care; H.R. 664421st Century ROAD to Housing Act, to clarify provisions that could threaten the viability of existing seniors housing units; S. 2651, 21st Century ROAD to Housing Act, to clarify provisions that could threaten the viability of existing seniors housing units; H.R. 5408, Faster Labor Contracts Actto promote voluntary agreements, worker choice, and free enterprise, and prevent mandatory arbitration in the private sector; S. 844, Faster Labor Contracts Act, to promote voluntary agreements, worker choice, and free enterprise, and prevent mandatory arbitration in the private sector; H.R. 1689, TPS Extension Act, to designate Haiti for temporary protected status through April 2029; S. 4386, ADVICE Act, to allow states and apprenticeship sponsors to collect and analyze key data on wages, retention, and completion rates; S. 4409, START Act, to accelerate the registration process for new apprenticeship programs; H. Res. 1299, 21st Century ROAD to Housing Act, to clarify provisions that could threaten the viability of existing seniors housing units; H.R. 8662, Assisted Living Affordability, Choice, Community, Empowerment, Savings and Support Act (ACCESS Act), to address concerns that would reduce access to senior housing and impose federal regulatory oversight; S. 4479, Assisted Living Affordability, Choice, Community, Empowerment, Savings and Support Act (ACCESS Act), to address concerns that would reduce access to senior housing and impose federal regulatory oversight.

Client expense: $45,000 · Firm income: Not reported

Government targets: Administration on Aging, Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Health Resources & Services Administration (HRSA), Housing & Urban Development, Dept of (HUD), Labor, Dept of (DOL), Office of Management & Budget (OMB), SENATE, White House Office

Extension and improvements to federal employment tax credits. S. 492, Improve and Enhance the Work Opportunity Tax Credit Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Legislative monitoring for tax credits involving EVs, SAFs, and zero emission charging infrastructure Corporate and international tax issues related to the Tax Cuts and Jobs Act H.R.1062 - Growing and Preserving Innovation in America Act of 2025 General monitoring of administration policy and Executive Orders The One Big Beautiful Bill Act H.R.1177/S.492 - Improve and Enhance the Work Opportunity Tax Credit Act H.R.6231/S.3265 - Improve and Enhance the Work Opportunity Tax Credit Act

Client expense: $2,930,000 · Firm income: Not reported

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

H.R.1177, S.492, Improve and Enhance the Work Opportunity Tax Credit Act; Highway Trust Fund Solvency including federal user fees; Infrastructure Funding and Financing; Financial Accounting Standards Board issues; POC method of accounting; Energy Efficiency Tax Incentives including Section 179D; Lookback Accounting; Estate Tax; Pass-through Business Taxation; Section 199A Qualified Business Income Deduction; Excess Business Loss Limitation Rules (Section 461(L)); Employee Retention Tax Credit; Implementation of the Infrastructure Investment and Jobs Act; Tax incentives for the purchase of electric vehicles (30D). and commercial electric vehicles; Prevailing wage and apprenticeship requirements associated with tax incentives; Mandatory funding for Internal Revenue Service; Expansion of Net Investment Income Tax; Implementation of the Inflation Reduction Act; H.R.196, the Family and Small Business Taxpayer Protection Act; Section 174, Amortization of research and experimental expenditures; FY 2025 budget tax proposals; Implementation of the CHIPS and Science Act and Advanced Manufacturing Investment Tax Credit; S.213, H.R.703, Main Street Tax Certainty Act H.R.354, Small Business Growth Act; SECURE Act 2.0 implementation; S.536, Fair SHARE Act of 2025; H.R.1990, the American Innovation and R&D Competitiveness Act of 2023; S.1639, the American Innovation and Jobs Act; H.R.2424, Modern, Clean, and Safe Trucks Act of 2025; H.R.1255, the Investing in Our Communities Act; H.R.9461, USA Workforce Investment Act; H.R.10545, American Relief Act, 2025; H.R.1301, Death Tax Repeal Act; H.R.1, One Big Beautiful Bill Act; S.3265, H.R.6231, the Improve and Enhance the Work Opportunity Tax Credit Act; S.4032, Gas Prices Relief Act of 2026; S. 4485, Gas Tax Suspension Act; H.R. 8600, To amend the Internal Revenue Code of 1986 to temporarily suspend certain fuel excise taxes,

Client expense: $216,377 · Firm income: Not reported

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

International tax rules - Global Minimum Tax Corporate Taxation Generally Improve and Enhance the Work Opportunity Tax Credit Act (H.R.1177; S.492)

Client expense: $205,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to the Earned Income Tax Credit; Issues related to the Work Opportunity Tax Credit, including H.R. 1177/S. 492 - Improve and Enhance the Work Opportunity Tax Credit Act and H.R. 6321/S. 3265 - Improve and Enhance the Work Opportunity Tax Credit Act.

Client expense: $500,000 · Firm income: Not reported

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

H.R. 1801/S. 772- Employer Participation in Repayment Act H.R. 1177 /S. 492- Improve and Enhance the Work Opportunity Tax Credit (WOTC) Act H.R. 2972 - EITC for Older Workers Act of 2025

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 492 - Improve and Enhance the Work Opportunity Tax Credit (WOTC) Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1177/S. 492, the Improve and Enhance the Work Opportunity Tax Credit Act H.R. 2036/S. 925, the Credit for Caring Act H.R. 2320, the Mobility Means Freedom Tax Credit Act H.R. 2749/S. 1315, to amend the Internal Revenue Code of 1986 to provide a refundable credit for certain home accessibility improvements House Draft, allowing military death gratuities and Servicemembers' Group Life Insurance (SGLI) benefits to be contributed to a Roth IRA or Coverdell Education Savings Account

Client expense: $112,137 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

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)

Improve and Enhance the Work Opportunity Tax Credit Act (HR 1177/S 492)

Client expense: $10,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, White House Office

Common Cents Act of 2025 (H.R. 3074/S. 1525) is bipartisan U.S. legislation introduced in April 2025 to stop minting pennies, mandate rounding cash transactions to the nearest nickel, and keep pennies as legal tender while removing them from general circulation, aiming to save taxpayer money and modernize currency, with sponsors including Reps. McClain/Garcia and Senators Lummis/Gillibrand. Work Opportunity Tax Credit (H.R. 117/ S. 492) This bill increases the work opportunity tax credit (WOTC) for wages paid during the first year of employment to certain employees. The bill also eliminates the maximum age limit applicable to Supplemental Nutrition Assistance Program (SNAP) benefit recipients for purposes of the WOTC. Under current law, an employer generally may claim a WOTC in the amount of 40% of up to $6,000 (or of up to $24,000 for certain veterans, $3,000 for summer youth employees, and $10,000 for long-term family aid recipients) of qualified wages paid during the first year of employment to an employee who is a member of a targeted group. (Exceptions and limitations apply.) The bill increases the WOTC to (1) 50% of up to $6,000 (or of up to $24,000 for certain veterans) of qualified first-year wages paid to an employee who is a member of a targeted group (other than a summer youth employee or recipient of long-term family aid), and (2) 50% of up to $12,000 (or of up to $48,000 for certain veterans) of qualified wages paid during the first year of employment to such employee if the employee works at least 400 hours during the year. Finally, the bill eliminates the maximum age limit applicable to SNAP benefit recipients and, thus, allows an employer to claim the WOTC for qualified first-year wages paid to an employee who is at least 18 years old and receiving SNAP benefits for a certain period of time.

Client expense: $170,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to H.R.1177/S.492, Improve and Enhance the Work Opportunity Tax Credit Act, H.R.703, Main Street Tax Certainty Act, and H.R.332/S.1314, Travel Trailer and Camper Tax Parity Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Issues related to H.R.1177/S.492, Improve and Enhance the Work Opportunity Tax Credit Act, H.R.703, Main Street Tax Certainty Act, and H.R.332/S.1314, Travel Trailer and Camper Tax Parity Act.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

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

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)

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)