Fair SHARE Act of 2025

Legislation repealing the federal excise tax on heavy-duty trucks and trailers (H.R. 2424/S. 4657, "The Modern, Clean and Safe Trucks Act") Legislation to establish a tax on the sale of electric vehicles and batteries (H.R. 8870, "BUILD America 250 Act"; H.R. 1253/S.536, "Fair SHARE Act of 2025") Proposed rules regarding car loan interest deduction

Client expense: $1,844,000 · Firm income: Not reported

Government targets: Energy, Dept of, HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Small Business Administration (SBA), Transportation, Dept of (DOT), Treasury, Dept of

FAIR Share Act (H.R.1253/S.536); Highway Trust Fund Solvency; Corporate Tax Rate; Percent Depletion; Interest Deductibility; Capital Cost Recovery; Bonus Depreciation; Research and Development Credit; Carbon Sequestration Tax Credit (45Q); Corporate State and Local Tax Deduction; Corporate Alternative Minimum Tax; Electric Vehicle Fee and Hybrid Vehicle Fee; Clean Energy Credits; One, Big, Beautiful Bill Act (HR 1)

Client expense: $390,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Support for Highway Trust Fund solvency measures, including S. 536 the Fair SHARE Act, which would impose a fee on electric vehicles.

Client expense: $165,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

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

Legislation and regulations regarding autonomous vehicles (H.R. 7390, "The SELF DRIVE Act"; H.R. 7377, "The Know Before You Drive Act") Legislation combating catalytic converter theft (H.R. 5221/S.2238, "The Preventing Auto Recycling Theft Act") Proposals affecting cybersecurity risks to vehicle safety Proposals regarding Federal Motor Vehicle Safety Standards (FMVSS) Proposals and legislation affecting Corporate Average Fuel Economy and vehicle greenhouse gas emissions Legislation affecting access to vehicle data and so-called "Right to Repair" (H.R. 7389, the Motor Vehicle Modernization Act; H.R. 1566/S. 1379, "The REPAIR Act"; H.R.6687, "DRIVER Act"; S.3494, "The Auto Data Privacy and Autonomy Act") Proposals regarding tariffs on autos or autos parts Legislation regarding the grounding of recalled vehicles (S. 2956, "Used Car Safety Recall Repair Act") Proposals regarding patent infringement allegations Legislation regarding the sale of optional safety features (H.R. 7372, "Safety Is Not for Sale Act of 2026") Legislation that would establish a tax on the sale of electric vehicles and batteries (H.R. 8870, "BUILD America 250 Act"; H.R. 1253/S.536, "Fair SHARE Act of 2025") Legislation to prohibit the import, sale and operation of vehicles manufactured in China and ban the use of Chinese developed connected vehicle technologies on American roads (H.R. 8730/S. 4429, "Connected Vehicle Security Act of 2026") Letters opposing Chinese connected vehicles entering the US auto market Proposals regarding vehicle safety and technology

Client expense: $1,191,000 · Firm income: Not reported

Legislation repealing the federal excise tax on heavy-duty trucks and trailers (H.R. 2424/S. 4657, "The Modern, Clean and Safe Trucks Act) Legislation to establish a tax on the sale of electric vehicles and batteries (H.R. 8870, "BUILD America 250 Act"; H.R. 1253/S.536, "Fair SHARE Act of 2025") Proposed rules regarding car loan interest deduction

Client expense: $1,191,000 · Firm income: Not reported

Support for Highway Trust Fund solvency measures, including S. 536 the Fair SHARE Act, which would impose a fee on electric vehicles.

Client expense: $105,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

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,

Highway Trust Fund Solvency including federal user fees; Surface transportation funding and finance; Legislative proposals to provide additional funding and financing; Reauthorization of Federal Surface Transportation program; THUD Appropriations; S.536, H.R. 1253 Fair SHARE Act

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

Government targets: Federal Highway Administration (FHA), Federal Motor Carrier Safety Administration, Federal Transit Administration (FTA), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Transportation, Dept of (DOT), White House Office

Surface transportation funding; Legislative proposals to provide additional funding and financing; Reauthorization of Federal Surface Transportation programs; Monitor Implementation of the Infrastructure Investment and Jobs Act; Implementation of Buy America, Build America Act (BABA); H.R.3316, To amend titles 46 and 49, United States Code, to streamline the environmental review process for major projects, and for other purposes; H.R.3746, Fiscal Responsibility Act of 2023; S.536, Fair SHARE Act of 2025; Work Zone Safety Reforms; H.R. 2424, Modern, Clean, and Safe Trucks Act of 2025; H.R.2864, Countering CCP Drones; FY 2025 THUD Appropriations; H.R. 2992, To amend title 23, United States Code, and the Infrastructure Investment and Jobs Act with respect to vehicle roadside crashes, work zone safety, and for other purposes; H.R.3634, Interactive Federal Review Act; H.R. 3548, Infrastructure Expansion Act; FY2026 THUD Appropriations; H.R. 5392, Freedom from Automated Speed Enforcement Act of 2025; S.2900, Work Zone Weather Integration Act of 2025; H.R.7437, Bridge and Safety for Community Success Act (BASICS Act); H.R.8252, Gas Tax Reduction Act; S.4245, Safer Roads for Those Who Serve Act of 2026; H.R. 8870, BUILD America 250 Act

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

Tax provisions before the Senate and House of Representatives related to infrastructure investment and financing, including Highway Trust Fund revenues, tax credit bonds, municipal bonds, private activity bonds, investment tax credits, and energy tax credits. Issues relating to proposals for a new infrastructure spending initiative. Legislation to amend P.L. 115-97, the Tax Cuts and Jobs Act, specifically related to municipal bonds, private activity bonds, the commuter tax benefit, and provisions affecting public pension funds. Legislation related to the extension and expansion of the alternative fuel volumetric tax credit for transit vehicles and the alternative fuel vehicle refueling property tax credit. Legislation related to the extension and expansion of the alternative fuel volumetric tax credit for transit vehicles and the alternative fuel vehicle refueling property tax credit. Legislation related to the Qualified Commercial Clean Vehicle Tax Credit. Issues related to the implementation of the Inflation Reduction Act, P.L. 117-169 and One, Big, Beautiful Bill Act, P.L. 119-21. Specific bills include S.536/ H.R.1253, Fair SHARE Act of 2025; S.924, Further Additional Continuing Appropriations and Other Extensions Act, 2025; S.1252/H.R.2596, Renewable Natural Gas Incentive Act of 2025; H.R.1, One Big Beautiful Bill Act; H.R.1235, Federal Infrastructure Bank Act of 2025; H.R.1255, Investing in Our Communities Act; H.R.1968, Full-Year Continuing Appropriations and Extensions Act, 2025; H.R. 4213, Department of Homeland Security Appropriations Act, 2026; S.2465/H.R.4552, Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2026; S.2882/H.R. 5450, Continuing Appropriations and Extensions and Other Matters Act, 2026; H.R.4442, CHARGE Investments Act; H.R.5371, Continuing Appropriations and Extensions Act, 2026; S.4032/ H.R.3768, Gas Prices Relief Act of 2026; H.R.7148 - Consolidated Appropriations Act, 2026; H.R.7147, Further Additional Continuing Appropriations Act, 2026; H.R.7744, Department of Homeland Security Appropriations Act, 2026; H.R.7919, To amend the Internal Revenue Code of 1986 to provide a gasoline tax holiday; S.3786, Balance the Highway Trust Fund Act; S. 3636/H.R.7062, Build HUBS Act; S.4408, Supporting Energy and Economic Development Act; S.4422/ H.R.8902, Workforce Assurance for Transportation and Critical Homeland Personnel Act of 2026; S.4485/H.R.8753, Gas Tax Suspension Act; H.R.8252, Gas Tax Reduction Act; H.R.8497, Supporting Energy and Economic Development Act; H.R.8795, American Families Gas Tax Relief Act; H.R.8870, BUILD America 250 Act; H.R.9041, America Bikes Act; H.R.9170, Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2027; H.R.9267, Transit Oriented Development Act of 2026; H.R.9370, Protect Local Funding Act.

All issues before the Senate and House of Representatives related to Federal public transportation and highway programs, high-speed and intercity passenger rail programs, including issues related to authorization and appropriations laws, annual budget resolutions, and legislation concerning the Highway Trust Fund and other transportation-related tax and revenue issues. Tax policy as it relates to public transportation including the alternative fuel volumetric tax credit for Compressed Natural Gas and Liquefied Natural Gas used in transit vehicles, the alternative fuel vehicle refueling property tax credit, the Commercial Clean Vehicle energy tax credit, other energy tax credits related to public transportation, the treatment of municipal bonds, the commuter tax benefit, tax credit bonds, private activity bonds, investment tax credits, Transportation Infrastructure Finance and Innovation Act (TIFIA) and Railroad Rehabilitation & Improvement Financing (RRIF) financing, and the solvency of the Federal Highway Trust Fund. Matters related to the implementation of the Moving Ahead for Progress in the 21st Century (MAP-21) Act, the Fixing America's Surface Transportation (FAST) Act, the Infrastructure Investment and Jobs Act, and the Inflation Reduction Act, and the One Big Beautiful Bill Act. Legislation concerning Department of Transportation (DOT) regulations. Issues related to implementation and operation of Positive Train Control technologies on commuter railroads as mandated under the P.L. 110-432, the Rail Safety Improvement Act of 2008 and P.L. 114-73, the Surface Transportation Extension Act of 2015. Issues related to successor legislation to the Infrastructure Investment and Jobs Act. Issues related to existing or new transportation grant programs. Budget and appropriation issues including funding and policy issues related to the Capital Investment Grant Program (CIG), the Better Utilizing Investments to Leverage Development (BUILD) program (formerly known as the Rebuilding American Infrastructure with Sustainability and Equity (RAISE) program), transit security grants, Amtrak, and other transit and intercity passenger rail programs. Issues relating to transit security funding and programs. Administrative actions for transportation related rules, regulations, guidance, guidelines, and best practices, including the DOT BUILD grant selections. Legislation regarding public transportation as it relates to housing policy. Legislation affecting transportation programs in response to natural disasters and other emergencies, including the Coronavirus (COVID-19). Legislation regarding transit agency preparations for major events such as the Olympics and World Cup. Specific bills include S.71/H.R.248, Baby Changing on Board Act; S.191/H.R.623, LICENSE Act of 2025; S.536/H.R.1253, Fair SHARE Act of 2025; S.784/H.R. 1733, Rural Veterans Transportation to Care Act; S.924, Further Additional Continuing Appropriations and Other Extensions Act, 2025; S.1167, A bill to amend title 23, United States Code, to improve transportation asset management plans, and for other purposes; S.1252/H.R. 2596, Renewable Natural Gas Incentive Act of 2025; H.R.1, One Big Beautiful Bill Act; H.R.213, To prohibit the use of Federal financial assistance for a certain high-speed rail development project in the State of California, and for other purposes; H.R.341, Railroad Responsibility Act of 2025; H.R.1235, Federal Infrastructure Bank Act of 2025; H.R.1255, Investing in Our Communities Act; H.R.1478, One Seat Ride Act; H.R.1968, Full-Year Continuing Appropriations and Extensions Act, 2025; S.1218, Transportation Assistance for Olympic and World Cup Cities Act of 2025; S. 1284/H.R.2360, Driving Forward Act; S.1481, LOCAL Infrastructure Act; S.1711, STOP China Act; S.1953/ H.R.3712, Complete Streets Act of 2025; S.2296, National Defense Authorization Act for Fiscal Year 2026; S.2299/H.R.4399, Resilient Transit Act of 2025; S.2363/H.R.4576, Build More Housing Near Transit Act of 2025; H.R.171, Make Transportation Authorities Accountable and Transparent Act; H.R.3459, Empty Lots Housing Act; H.R.3729, Battery and Regenerative Braking Act; H.R.3730, FARE Act; H.R. 4213, Department of Homeland Security Appropriations Act, 2026; H.R. ___, A bill to direct the Administrator of the Federal Transit Administration to convene a task force on establishing benchmarks for transit coordination and regionalization, and for other purposes; S.2465/H.R.4552, Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2026; S.2651, ROAD to Housing Act of 2025; S.2814, Transit Crime Reporting Act of 2025; S.2882/H.R. 5450, Continuing Appropriations and Extensions and Other Matters Act, 2026; S.2957, A bill to increase the apportionment of formula grants for small transit intensive cities; S.2945/H.R.4900, Safe Transit Accountability Act; H.R.4442, CHARGE Investments Act; H.R.4447, Transit Bus Affordability Act; H.R.4924, Rails to Trails Landowner Rights Act; H.R.5230, Faster Buses Better Futures Act; H.R.5356, National Infrastructure Bank Act of 2025; H.R.5371, Continuing Appropriations and Extensions Act, 2026; S.3284/ H.R.6491, Streamline Transit Projects Act; S.3455, Moving Transit Forward Act of 2025; S. 3636/H.R.7062, Build HUBS Act; H.R.5697, Passenger Rail Liability Adjustment Act of 2025; H.R.5711, Metropolitan Planning Enhancement Act; H.R.5897, Public Access to Defibrillation in Transportation Facilities Act of 2025; H.R.5922, Improving Accessibility Through Microtransit Act; H.R.6069, RIDER Safety Act; H.R.6348, Transportation Assistance for Olympic and World Cup Cities Act of 2025; H.R.6435, Transportation Megaprojects Accountability and Oversight Act; H.R.6451, To direct the Secretary of Transportation to establish a pilot program for grants to improve access to public transportation services for veterans, and for other purposes; H.R.6635, Bus Operator Safety and Security Act; S.3661 H.R.7099, PATH to Education Act; S.3665, Passenger Rail Crew Protection Act; S.3694/H.R.7301, Maximizing Transportation Efficiency Act; S.3701/ H.R.6889, BRIDGE Act; S.3773, Enforce Immigration or Lose Transportation Act; S.3786, Balance the Highway Trust Fund Act; S.3800/ H.R.4503, ePermit Act; S.3903, Railway Safety Act of 2026; S.3917/ H.R.7758/ H.R.7793, The Dalilah Law; S.3972/H.R.7776, Highway Formula Fairness Act; S.3978, Investments in Rural Transit Act; S.3987/ H.R.7784, Secure Tracks Act; S.4000/ H.R.4802, Securing Infrastructure from Adversaries Act of 2026; S.4032/ H.R.3768, Gas Prices Relief Act of 2026; S.4084/ H.R.8307, Responder and Recovery Safety in EV Fires Act; S.4178/ H.R.8068, A bill to amend title 49, United States Code, to direct the Secretary of Transportation to establish a transit workforce center, and for other purposes; H.R.6173, Public Transit Crime Prevention Act; H.R.7148, Consolidated Appropriations Act, 2026; H.R.7147, Further Additional Continuing Appropriations Act, 2026; H.R.7261, Motor Carrier Safety Screening Modernization Act; H.R.7263, Safe Intersections for Buses and Pedestrians Act; H.R.7298, Connecting Communities Through Transit Planning Act of 2026; H.R.7338, Railroad Safety and Accountability Act; H.R.7358, Safer Rail Crossing Act of 2026; H.R.7390, SELF DRIVE Act of 2026; H.R.7405, Rail and Highway Transmission Planning Act; H.R.7662, Railroad Safety Enhancement Act of 2026; H.R.7744, Department of Homeland Security Appropriations Act, 2026; H.R.7748, To enhance safety requirements for trains transporting hazardous materials, and for other purposes; H.R.7751, Parks to People Active Transportation Act; H.R.7774, FERRIES Act; H.R.7843, No Free Rides Act of 2026; H.R.7919, To amend the Internal Revenue Code of 1986 to provide a gasoline tax holiday; H.R.7967, Heidis Law; H.R.7988, Safe Passage to the World Cup Act; H.R.8003, To amend title XLI of the FAST Act to lower the cost estimate threshold relating to eligibility of infrastructure projects for certain permitting processes, and for other purposes; H.R.8128, Same-Day Paratransit Innovation Act; S.4317, No Licenses for Illegal Drivers or Truckers Act of 2026; S.4354, Saving Transit Art Resources Act; S.4362/H.R.8405, Railroad Retirement Fairness Act of 2026; S.4390/H.R.8511, Ending Discrimination in Government Contracting Act; S.4393, Build America, Buy America Compliance Act; S.4408, Supporting Energy and Economic Development Act; S.4422/ H.R.8902, Workforce Assurance for Transportation and Critical Homeland Personnel Act of 2026; S.4485/H.R.8753, Gas Tax Suspension Act; H.R.8200, Interstate Ferry Fairness Act; H.R.8247, Commonsense Review Act; H.R.8249, Making Reviews Certain Act; H.R.8252, Gas Tax Reduction Act; S.___/H.R.8315, Modal Parity in Permitting Act; H.R.8348, To amend title 23, United States Code, with respect to the amounts States are guaranteed under the highway apportionment formula, and for other purposes; H.R.8349, No TAP Act of 2026; H.R.8362, Transit Workforce Development Act; H.R.8399, Saving Transit Art Resources Act; H.R.8410, Safe Tracks Act; H.R.8417, Keeping China Off the Rails Act; H.R.8497, Supporting Energy and Economic Development Act; H.R.8565, ATIIP Reauthorization and Improvement Act; H.R.8572, Gas Prices Relief Act of 2026; H.R.8653, Accelerating Demonstration Approaches for Protecting Transportation Assets Act; H.R.8692, Shared Autonomous Mobility Act of 2026; H.R.8719, Shared Micromobility Investment Act; H.R.8730, Connected Vehicle Security Act of 2026; H.R.8785, Medium Transit Intensive Cities Authorization Act of 2026; H.R.8795, American Families Gas Tax Relief Act; H.R.8801, DC ROADS Act; H.R.8835, Streamlined Apportionment, Flexibility, and Efficiency Transit Act; H.R.8870, BUILD America 250 Act; H.R.8894, Passenger Rail Crew Protection Act; H.R.8998, Researching Innovative Shipbuilding and Next-Generation Transit Infrastructure for Durable and Efficient Systems; H.R.8916, Connections to Health Infrastructure and Emergency Recovery Services Act of 2026; H.R.9036, American High-Speed Rail Act; H.R.9041, America Bikes Act; H.R.9170, Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2027; H.R.9088, Polar Express Act of 2026; H.R.9181, Rail Motive Power Source Integration Act of 2026; H.R.9182, Southeastern Rail Technologies Mapping Act of 2026; H.R.9267, Transit Oriented Development Act of 2026; H.R.9297, Pedestrian Protection Act; H.R.9317, BUSES Act; H.R.9370, Protect Local Funding Act; H.R.9409, Remote Control Locomotives Safety Improvement Act of 2026; H.R.9454, Next Generation Shipping Act.

FAIR Share Act (H.R.1253/S.536); Highway Trust Fund Solvency; Electric Vehicle Fee; Corporate Tax Rate; Percent Depletion; Interest Deductibility; Capital Cost Recovery; Bonus Depreciation; Research and Development Credit; Carbon Sequestration Tax Credit (45Q); Corporate State and Local Tax Deduction; Corporate Alternative Minimum Tax; Electric Vehicle Fee and Hybrid Vehicle Fee; Clean Energy Credits; One, Big, Beautiful Bill Act (HR 1)

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Legislation and regulations regarding autonomous vehicles (H.R. 7390, "The SELF DRIVE Act", H.R. 7377, "The Know Before You Drive Act") Legislation combating catalytic converter theft (H.R. 5221/S.2238, "The Preventing Auto Recycling Theft Act") Proposals affecting cybersecurity risks to vehicle safety Proposals regarding Federal Motor Vehicle Safety Standards (FMVSS) Proposals and legislation affecting Corporate Average Fuel Economy and vehicle greenhouse gas emissions Legislation affecting access to vehicle data and so-called "Right to Repair" (H.R. 1566/S. 1379, "The REPAIR Act", H.R.6687, "DRIVER Act", S.3494, "The Auto Data Privacy and Autonomy Act") Proposals regarding tariffs on autos or autos parts Legislation regarding the grounding of recalled vehicles (S. 2956, "Used Car Safety Recall Repair Act") Proposals regarding patent infringement allegations Legislation regarding the sale of optional safety features (H.R. 7372, "Safety Is Not for Sale Act of 2026") Legislation that would establish a tax on the sale of electric vehicles and batteries (H.R. 1253/S.536, "Fair SHARE Act of 2025")

Client expense: $1,395,000 · Firm income: Not reported

Legislation repealing the federal excise tax on heavy-duty trucks and trailers (H.R. 2424, "The Modern, Clean and Safe Trucks Act) Legislation to establish a tax on the sale of electric vehicles and batteries (H.R. 1253/S.536, "Fair SHARE Act of 2025") Proposed rules regarding car loan interest deduction

Client expense: $1,395,000 · Firm income: Not reported

Government targets: Energy, Dept of, HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Small Business Administration (SBA), Transportation, Dept of (DOT), Treasury, Dept of

Highway Trust Fund Solvency including federal user fees; Surface transportation funding and finance; Legislative proposals to provide additional funding and financing; Reauthorization of Federal Surface Transportation program; THUD Appropriations; S.536, H.R. 1253 Fair SHARE Act

Client expense: $195,922 · Firm income: Not reported

Government targets: Federal Highway Administration (FHA), Federal Motor Carrier Safety Administration, Federal Transit Administration (FTA), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Transportation, Dept of (DOT), White House Office

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

Client expense: $195,922 · Firm income: Not reported

Surface transportation funding; Legislative proposals to provide additional funding and financing; Reauthorization of Federal Surface Transportation programs; Monitor Implementation of the Infrastructure Investment and Jobs Act; Implementation of Buy America, Build America Act (BABA); H.R.3316, To amend titles 46 and 49, United States Code, to streamline the environmental review process for major projects, and for other purposes; H.R.3746, Fiscal Responsibility Act of 2023; S.536, Fair SHARE Act of 2025; Work Zone Safety Reforms; H.R. 2424, Modern, Clean, and Safe Trucks Act of 2025; H.R.2864, Countering CCP Drones; FY 2025 THUD Appropriations; H.R. 2992, To amend title 23, United States Code, and the Infrastructure Investment and Jobs Act with respect to vehicle roadside crashes, work zone safety, and for other purposes; H.R.3634, Interactive Federal Review Act; H.R. 3548, Infrastructure Expansion Act; FY2026 THUD Appropriations; H.R. 5392, Freedom from Automated Speed Enforcement Act of 2025; S.2900, Work Zone Weather Integration Act of 2025; H.R.7437, Bridge and Safety for Community Success Act (BASICS Act); H.R.8252, Gas Tax Reduction Act; S.4245, Safer Roads for Those Who Serve Act of 2026

Client expense: $195,922 · Firm income: Not reported

H.R. 2424 - 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 Work Opportunity Act; H.R. 1253 / S. 536 - Fair Share Act; H.R. 3338 - MARKET Choice Act; H.R. 3401 / S. 2790 - Retreated 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: $620,000 · Firm income: Not reported

Tax provisions before the Senate and House of Representatives related to infrastructure investment and financing, including Highway Trust Fund revenues, tax credit bonds, municipal bonds, private activity bonds, investment tax credits, and energy tax credits. Issues relating to proposals for a new infrastructure spending initiative. Legislation to amend P.L. 115-97, the Tax Cuts and Jobs Act, specifically related to municipal bonds, private activity bonds, the commuter tax benefit, and provisions affecting public pension funds. Legislation related to the extension and expansion of the alternative fuel volumetric tax credit for transit vehicles and the alternative fuel vehicle refueling property tax credit. Legislation related to the extension and expansion of the alternative fuel volumetric tax credit for transit vehicles and the alternative fuel vehicle refueling property tax credit. Legislation related to the Qualified Commercial Clean Vehicle Tax Credit. Issues related to the implementation of the Inflation Reduction Act, P.L. 117-169 and One, Big, Beautiful Bill Act, P.L. 119-21. Specific bills include S.536/ H.R.1253, Fair SHARE Act of 2025; S.924, Further Additional Continuing Appropriations and Other Extensions Act, 2025; S.1252/H.R.2596, Renewable Natural Gas Incentive Act of 2025; H.R.1, One Big Beautiful Bill Act; H.R.1235, Federal Infrastructure Bank Act of 2025; H.R.1255, Investing in Our Communities Act; H.R.1968, Full-Year Continuing Appropriations and Extensions Act, 2025; H.R. 4213, Department of Homeland Security Appropriations Act, 2026; S.2465/H.R.4552, Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2026; S.2882/H.R. 5450, Continuing Appropriations and Extensions and Other Matters Act, 2026; H.R.4442, CHARGE Investments Act; H.R.5371, Continuing Appropriations and Extensions Act, 2026; S.4032/ H.R.3768, Gas Prices Relief Act of 2026; H.R.7148 - Consolidated Appropriations Act, 2026; H.R.7147, Further Additional Continuing Appropriations Act, 2026; H.R.7744, Department of Homeland Security Appropriations Act, 2026; H.R.7919, To amend the Internal Revenue Code of 1986 to provide a gasoline tax holiday; S.3786, Balance the Highway Trust Fund Act; S. 3636/H.R.7062, Build HUBS Act.

All issues before the Senate and House of Representatives related to Federal public transportation and highway programs, high-speed and intercity passenger rail programs, including issues related to authorization and appropriations laws, annual budget resolutions, and legislation concerning the Highway Trust Fund and other transportation-related tax and revenue issues. Tax policy as it relates to public transportation including the alternative fuel volumetric tax credit for Compressed Natural Gas and Liquefied Natural Gas used in transit vehicles, the alternative fuel vehicle refueling property tax credit, the Commercial Clean Vehicle energy tax credit, other energy tax credits related to public transportation, the treatment of municipal bonds, the commuter tax benefit, tax credit bonds, private activity bonds, investment tax credits, Transportation Infrastructure Finance and Innovation Act (TIFIA) and Railroad Rehabilitation & Improvement Financing (RRIF) financing, and the solvency of the Federal Highway Trust Fund. Matters related to the implementation of the Moving Ahead for Progress in the 21st Century (MAP-21) Act, the Fixing America's Surface Transportation (FAST) Act, the Infrastructure Investment and Jobs Act, and the Inflation Reduction Act, and the One Big Beautiful Bill Act. Legislation concerning Department of Transportation (DOT) regulations. Issues related to implementation and operation of Positive Train Control technologies on commuter railroads as mandated under the P.L. 110-432, the Rail Safety Improvement Act of 2008 and P.L. 114-73, the Surface Transportation Extension Act of 2015. Issues related to successor legislation to the Infrastructure Investment and Jobs Act. Issues related to existing or new transportation grant programs. Budget and appropriation issues including funding and policy issues related to the Capital Investment Grant Program (CIG), the Better Utilizing Investments to Leverage Development (BUILD) program (formerly known as the Rebuilding American Infrastructure with Sustainability and Equity (RAISE) program), transit security grants, Amtrak, and other transit and intercity passenger rail programs. Issues relating to transit security funding and programs. Administrative actions for transportation related rules, regulations, guidance, guidelines, and best practices, including the DOT BUILD grant selections. Legislation regarding public transportation as it relates to housing policy. Legislation affecting transportation programs in response to natural disasters and other emergencies, including the Coronavirus (COVID-19). Legislation regarding transit agency preparations for major events such as the Olympics and World Cup. Specific bills include S.71/H.R.248, Baby Changing on Board Act; S.191/H.R.623, LICENSE Act of 2025; S.536/H.R.1253, Fair SHARE Act of 2025; S.784/H.R. 1733, Rural Veterans Transportation to Care Act; S.924, Further Additional Continuing Appropriations and Other Extensions Act, 2025; S.1167, A bill to amend title 23, United States Code, to improve transportation asset management plans, and for other purposes; S.1252/H.R. 2596, Renewable Natural Gas Incentive Act of 2025; H.R.1, One Big Beautiful Bill Act; H.R.213, To prohibit the use of Federal financial assistance for a certain high-speed rail development project in the State of California, and for other purposes; H.R.341, Railroad Responsibility Act of 2025; H.R.1235, Federal Infrastructure Bank Act of 2025; H.R.1255, Investing in Our Communities Act; H.R.1478, One Seat Ride Act; H.R.1968, Full-Year Continuing Appropriations and Extensions Act, 2025; S.1218, Transportation Assistance for Olympic and World Cup Cities Act of 2025; S. 1284/H.R.2360, Driving Forward Act; S.1481, LOCAL Infrastructure Act; S.1711, STOP China Act; S.1953/ H.R.3712, Complete Streets Act of 2025; S.2296, National Defense Authorization Act for Fiscal Year 2026; S.2299/H.R.4399, Resilient Transit Act of 2025; S.2363/H.R.4576, Build More Housing Near Transit Act of 2025; H.R.171, Make Transportation Authorities Accountable and Transparent Act; H.R.3459, Empty Lots Housing Act; H.R.3729, Battery and Regenerative Braking Act; H.R.3730, FARE Act; H.R. 4213, Department of Homeland Security Appropriations Act, 2026; H.R. ___, A bill to direct the Administrator of the Federal Transit Administration to convene a task force on establishing benchmarks for transit coordination and regionalization, and for other purposes; S.2465/H.R.4552, Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2026; S.2651, ROAD to Housing Act of 2025; S.2814, Transit Crime Reporting Act of 2025; S.2882/H.R. 5450, Continuing Appropriations and Extensions and Other Matters Act, 2026; S.2957, A bill to increase the apportionment of formula grants for small transit intensive cities; S.2945/H.R.4900, Safe Transit Accountability Act; H.R.4442, CHARGE Investments Act; H.R.4447, Transit Bus Affordability Act; H.R.4924, Rails to Trails Landowner Rights Act; H.R.5230, Faster Buses Better Futures Act; H.R.5371, Continuing Appropriations and Extensions Act, 2026; S.3284/ H.R.6491, Streamline Transit Projects Act; S.3455, Moving Transit Forward Act of 2025; S. 3636/H.R.7062, Build HUBS Act; H.R.5697, Passenger Rail Liability Adjustment Act of 2025; H.R.5711, Metropolitan Planning Enhancement Act; H.R.5897, Public Access to Defibrillation in Transportation Facilities Act of 2025; H.R.5922, Improving Accessibility Through Microtransit Act; H.R.6069, RIDER Safety Act; H.R.6348, Transportation Assistance for Olympic and World Cup Cities Act of 2025; H.R.6435, Transportation Megaprojects Accountability and Oversight Act; H.R.6451, To direct the Secretary of Transportation to establish a pilot program for grants to improve access to public transportation services for veterans, and for other purposes; H.R.6635, Bus Operator Safety and Security Act; S.3661 H.R.7099, PATH to Education Act; S.3665, Passenger Rail Crew Protection Act; S.3694/H.R.7301, Maximizing Transportation Efficiency Act; S.3701/ H.R.6889, BRIDGE Act; S.3773, Enforce Immigration or Lose Transportation Act; S.3786, Balance the Highway Trust Fund Act; S.3800/ H.R.4503, ePermit Act; S.3903, Railway Safety Act of 2026; S.3917/ H.R.7758/ H.R.7793, The Dalilah Law; S.3972/H.R.7776, Highway Formula Fairness Act; S.3978, Investments in Rural Transit Act; S.3987/ H.R.7784, Secure Tracks Act; S.4000/ H.R.4802, Securing Infrastructure from Adversaries Act of 2026; S.4032/ H.R.3768, Gas Prices Relief Act of 2026; S.4178/ H.R.8068, A bill to amend title 49, United States Code, to direct the Secretary of Transportation to establish a transit workforce center, and for other purposes; H.R.7148, Consolidated Appropriations Act, 2026; H.R.7147, Further Additional Continuing Appropriations Act, 2026; H.R.7261, Motor Carrier Safety Screening Modernization Act; H.R.7263, Safe Intersections for Buses and Pedestrians Act; H.R.7298, Connecting Communities Through Transit Planning Act of 2026; H.R.7338, Railroad Safety and Accountability Act; H.R.7358, Safer Rail Crossing Act of 2026; H.R.7390, SELF DRIVE Act of 2026; H.R.7405, Rail and Highway Transmission Planning Act; H.R.7662, Railroad Safety Enhancement Act of 2026; H.R.7744, Department of Homeland Security Appropriations Act, 2026; H.R.7748, To enhance safety requirements for trains transporting hazardous materials, and for other purposes; H.R.7751, Parks to People Active Transportation Act; H.R.7774, FERRIES Act; H.R.7843, No Free Rides Act of 2026; H.R.7919, To amend the Internal Revenue Code of 1986 to provide a gasoline tax holiday; H.R.7967, Heidis Law; H.R.7988, Safe Passage to the World Cup Act; H.R.8003, To amend title XLI of the FAST Act to lower the cost estimate threshold relating to eligibility of infrastructure projects for certain permitting processes, and for other purposes; H.R.8128, Same-Day Paratransit Innovation Act; H.R. ___, Modal Parity in Permitting Act.

Support for Highway Trust Fund solvency measures, including S. 536 the Fair SHARE Act, which would impose a fee on electric vehicles.

Client expense: $105,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

FAIR Share Act (H.R.1253/S.536); Highway Trust Fund Solvency; Electric Vehicle Fee; Corporate Tax Rate; Percent Depletion; Interest Deductibility; Capital Cost Recovery; Bonus Depreciation; Research and Development Credit; Carbon Sequestration Tax Credit (45Q); Corporate State and Local Tax Deduction; Corporate Alternative Minimum Tax; Electric Vehicle and Hybrid Vehicle Fees; Clean Energy Credits; One, Big, Beautiful Bill Act (HR 1)

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Free trade agreements and critical mineral agreements. Strengthening the supply chain and reducing dependence of China. Section 232 tariffs. H.R. 735, United States Reciprocal Trade Act. H.R. 1504, China Trade Relations Act of 2025. H.R. 2459, Reclaim Trade Powers Act. S. 450, Decoupling from Foreign Adversarial Battery Dependence Act. S. 536, Fair SHARE Act of 2025. S. 691, Leveling the Playing Field 2.0 Act. S.J. Res. 37, Joint Resolution terminating the national emergency declared to impose duties on articles imported from Canada. S. 1934, Securing Energy Supply Chains Act. Section 232 Critical Minerals and Derivative Products Investigation. AD/CVD investigations into Chinese AAM and Chinese Golf Carts. H.R. 3193, United States-Republic of Korea Digital Trade Enforcement Act. Free trade agreements and critical mineral agreements. Section 232 Critical Minerals and Derivative Products Investigation. H.R. 3838/S. 1071, National Defense Authorization Act for FY2026, battery sourcing provisions.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE, U.S. Customs & Border Protection

H.R. 2424 - 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 Work Opportunity Act; H.R. 1253 / S. 536 - Fair Share Act; H.R. 3338 - MARKET Choice Act; H.R. 3401 / S. 2790 - Retreated 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: $560,000 · Firm income: Not reported

Legislation repealing the federal excise tax on heavy-duty trucks and trailers (H.R. 2424, "The Modern, Clean and Safe Trucks Act) Legislation providing relief under Section 473 of the Internal Revenue Code for interruptions in LIFO inventories (no bill) Legislation to preserve the ongoing availability of LIFO (no bill) Legislation to repeal the estate and generation-skipping transfer taxes and for other purposes (H.R. 1301/S. 587, "Death Tax Repeal Act of 2025") Legislation to make permanent the deduction for qualified business income (H.R.703/S.213, "Main Street Tax Certainty Act") Proposals, legislation and regulation regarding electric vehicle tax credits and tax credits for electric commercial vehicles (H.R. 1367/S.541, "The ELITE Vehicles Act", H.R. 1, "One Big Beautiful Bill Act") Legislation affecting business tax measures, bonus depreciation and interest deductibility (H.R. 1, "One Big Beautiful Bill Act") Legislation regarding Section 199A deduction, estate tax, business interest deduction limit, bonus depreciation and maintaining corporate rate and full deductibility of advertising (H.R. 1, "One Big Beautiful Bill Act") Legislation to establish a tax on the sale of electric vehicles and batteries (H.R. 1253/S.536, "Fair SHARE Act of 2025")

Client expense: $1,421,000 · Firm income: Not reported

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(1)); 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

Client expense: $202,212 · Firm income: Not reported

Surface transportation funding; Legislative proposals to provide additional funding and financing; Reauthorization of Federal Surface Transportation programs; Monitor Implementation of the Infrastructure Investment and Jobs Act; Implementation of Buy America, Build America Act (BABA); H.R.3316, To amend titles 46 and 49, United States Code, to streamline the environmental review process for major projects, and for other purposes; H.R.3746, Fiscal Responsibility Act of 2023; S.536, Fair SHARE Act of 2025; Work Zone Safety Reforms; H.R. 2424, Modern, Clean, and Safe Trucks Act of 2025; H.R.2864, Countering CCP Drones; FY 2025 THUD Appropriations; H.R. 2992, To amend title 23, United States Code, and the Infrastructure Investment and Jobs Act with respect to vehicle roadside crashes, work zone safety, and for other purposes; H.R.3634, Interactive Federal Review Act; H.R. 3548, Infrastructure Expansion Act; FY2026 THUD Appropriations; H.R. 5392 Freedom from Automated Speed Enforcement Act of 2025; S.2900, Work Zone Weather Integration Act of 2025

Client expense: $202,212 · Firm income: Not reported

Highway Trust Fund Solvency including federal user fees; Surface transportation funding and finance; Legislative proposals to provide additional funding and financing; Reauthorization of Federal Surface Transportation program; THUD Appropriations; S.536, H.R. 1253 Fair SHARE Act

Client expense: $202,212 · Firm income: Not reported

Government targets: Federal Highway Administration (FHA), Federal Motor Carrier Safety Administration, Federal Transit Administration (FTA), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Transportation, Dept of (DOT), White House Office

Free trade agreements and critical mineral agreements. Strengthening the supply chain and reducing dependence of China. Section 232 tariffs. H.R. 735, United States Reciprocal Trade Act. H.R. 1504, China Trade Relations Act of 2025. H.R. 2459, Reclaim Trade Powers Act. S. 450, Decoupling from Foreign Adversarial Battery Dependence Act. S. 536, Fair SHARE Act of 2025. S. 691, Leveling the Playing Field 2.0 Act. S.J. Res. 37, Joint Resolution terminating the national emergency declared to impose duties on articles imported from Canada. S. 1934, Securing Energy Supply Chains Act. Section 232 Critical Minerals and Derivative Products Investigation. AD/CVD investigations into Chinese AAM and Chinese Golf Carts. H.R. 3193, United States-Republic of Korea Digital Trade Enforcement Act. Free trade agreements and critical mineral agreements. Section 232 Critical Minerals and Derivative Products Investigation. H.R. 3838/S. 1071, National Defense Authorization Act for FY2026, battery sourcing provisions.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE, U.S. Customs & Border Protection

Support for Highway Trust Fund solvency measures, including S. 536 the Fair SHARE Act, which would impose a fee on electric vehicles.

Client expense: $105,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

All issues before the Senate and House of Representatives related to Federal public transportation and highway programs, high-speed and intercity passenger rail programs, including issues related to authorization and appropriations laws, annual budget resolutions, and legislation concerning the Highway Trust Fund and other transportation-related tax and revenue issues. Tax policy as it relates to public transportation including the alternative fuel volumetric tax credit for Compressed Natural Gas and Liquefied Natural Gas used in transit vehicles, the alternative fuel vehicle refueling property tax credit, the Commercial Clean Vehicle energy tax credit, other energy tax credits related to public transportation, the treatment of municipal bonds, the commuter tax benefit, tax credit bonds, private activity bonds, investment tax credits, Transportation Infrastructure Finance and Innovation Act (TIFIA) and Railroad Rehabilitation & Improvement Financing (RRIF) financing, and the solvency of the Federal Highway Trust Fund. Matters related to the implementation of the Moving Ahead for Progress in the 21st Century (MAP-21) Act, the Fixing America's Surface Transportation (FAST) Act, the Infrastructure Investment and Jobs Act, and the Inflation Reduction Act, and the One Big Beautiful Bill Act. Legislation concerning Department of Transportation (DOT) regulations. Issues related to implementation and operation of Positive Train Control technologies on commuter railroads as mandated under the P.L. 110-432, the Rail Safety Improvement Act of 2008 and P.L. 114-73, the Surface Transportation Extension Act of 2015. Issues related to successor legislation to the Infrastructure Investment and Jobs Act. Issues related to existing or new transportation grant programs. Budget and appropriation issues including funding and policy issues related to the Capital Investment Grant Program (CIG), the Better Utilizing Investments to Leverage Development (BUILD) program (formerly known as the Rebuilding American Infrastructure with Sustainability and Equity (RAISE) program), transit security grants, Amtrak, and other transit and intercity passenger rail programs. Issues relating to transit security funding and programs. Administrative actions for transportation related rules, regulations, guidance, guidelines, and best practices, including the DOT BUILD grant selections. Legislation regarding public transportation as it relates to housing policy. Legislation affecting transportation programs in response to natural disasters and other emergencies, including the Coronavirus (COVID-19). Legislation regarding transit agency preparations for major events such as the Olympics and World Cup. Specific bills include S.71/H.R.248, Baby Changing on Board Act; S.191/H.R.623, LICENSE Act of 2025; S.536/H.R.1253, Fair SHARE Act of 2025; S.784/H.R. 1733, Rural Veterans Transportation to Care Act; S.924, Further Additional Continuing Appropriations and Other Extensions Act, 2025; S.1167, A bill to amend title 23, United States Code, to improve transportation asset management plans, and for other purposes; S.1252/H.R. 2596, Renewable Natural Gas Incentive Act of 2025; H.R.1, One Big Beautiful Bill Act; H.R.213, To prohibit the use of Federal financial assistance for a certain high-speed rail development project in the State of California, and for other purposes; H.R.341, Railroad Responsibility Act of 2025; H.R.1235, Federal Infrastructure Bank Act of 2025; H.R.1255, Investing in Our Communities Act; H.R.1478, One Seat Ride Act; H.R.1968, Full-Year Continuing Appropriations and Extensions Act, 2025; S.1218, Transportation Assistance for Olympic and World Cup Cities Act of 2025; S. 1284/H.R.2360, Driving Forward Act; S.1481, LOCAL Infrastructure Act; S.1711, STOP China Act; S.1953/ H.R.3712, Complete Streets Act of 2025; S.2296, National Defense Authorization Act for Fiscal Year 2026; S.2299/H.R.4399, Resilient Transit Act of 2025; S.2363/H.R.4576, Build More Housing Near Transit Act of 2025; H.R.171, Make Transportation Authorities Accountable and Transparent Act; H.R.3459, Empty Lots Housing Act; H.R.3729, Battery and Regenerative Braking Act; H.R.3730, FARE Act; H.R. 4213, Department of Homeland Security Appropriations Act, 2026; H.R. ___, A bill to direct the Administrator of the Federal Transit Administration to convene a task force on establishing benchmarks for transit coordination and regionalization, and for other purposes; S.2465/H.R.4552, Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2026; S.2651, ROAD to Housing Act of 2025; S.2814, Transit Crime Reporting Act of 2025; S.2882/H.R. 5450, Continuing Appropriations and Extensions and Other Matters Act, 2026; S.2957, A bill to increase the apportionment of formula grants for small transit intensive cities; S.2945/H.R.4900, Safe Transit Accountability Act; H.R.4442, CHARGE Investments Act; H.R.4447, Transit Bus Affordability Act; H.R.4924, Rails to Trails Landowner Rights Act; H.R.5230, Faster Buses Better Futures Act; H.R.5371, Continuing Appropriations and Extensions Act, 2026; H.R. ___, PATH to Education Act; S.3284/ H.R.6491, Streamline Transit Projects Act; S.3455, Moving Transit Forward Act of 2025; S.____, Build HUBS Act; H.R.5697, Passenger Rail Liability Adjustment Act of 2025; H.R.5711, Metropolitan Planning Enhancement Act; H.R.5897, Public Access to Defibrillation in Transportation Facilities Act of 2025; H.R.5922, Improving Accessibility Through Microtransit Act; H.R.6069, RIDER Safety Act; H.R.6348, Transportation Assistance for Olympic and World Cup Cities Act of 2025; H.R.6435, Transportation Megaprojects Accountability and Oversight Act; H.R.6451, To direct the Secretary of Transportation to establish a pilot program for grants to improve access to public transportation services for veterans, and for other purposes; H.R.6635, Bus Operator Safety and Security Act.

Tax provisions before the Senate and House of Representatives related to infrastructure investment and financing, including Highway Trust Fund revenues, tax credit bonds, municipal bonds, private activity bonds, investment tax credits, and energy tax credits. Issues relating to proposals for a new infrastructure spending initiative. Legislation to amend P.L. 115-97, the Tax Cuts and Jobs Act, specifically related to municipal bonds, private activity bonds, the commuter tax benefit, and provisions affecting public pension funds. Legislation related to the extension and expansion of the alternative fuel volumetric tax credit for transit vehicles and the alternative fuel vehicle refueling property tax credit. Legislation related to the extension and expansion of the alternative fuel volumetric tax credit for transit vehicles and the alternative fuel vehicle refueling property tax credit. Legislation related to the Qualified Commercial Clean Vehicle Tax Credit. Issues related to the implementation of the Inflation Reduction Act, P.L. 117-169 and One, Big, Beautiful Bill Act, P.L. 119-21. Specific bills include S.536/ H.R.1253, Fair SHARE Act of 2025; S.924, Further Additional Continuing Appropriations and Other Extensions Act, 2025; S.1252/H.R.2596, Renewable Natural Gas Incentive Act of 2025; H.R.1, One Big Beautiful Bill Act; H.R.1235, Federal Infrastructure Bank Act of 2025; H.R.1255, Investing in Our Communities Act; H.R.1968, Full-Year Continuing Appropriations and Extensions Act, 2025; H.R. 4213, Department of Homeland Security Appropriations Act, 2026; S.2465/H.R.4552, Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2026; S.2882/H.R. 5450, Continuing Appropriations and Extensions and Other Matters Act, 2026; H.R.4442, CHARGE Investments Act; H.R.5371, Continuing Appropriations and Extensions Act, 2026.

FAIR Share Act (H.R.1253/S.536); Highway Trust Fund Solvency; Electric Vehicle Fee; Corporate Tax Rate; Percent Depletion; Interest Deductibility; Capital Cost Recovery; Bonus Depreciation; Research and Development Credit; Carbon Sequestration Tax Credit (45Q); Highway Trust Fund Solvency; Corporate State and Local Tax Deduction; Corporate Alternative Minimum Tax; Electric Vehicle and Hybrid Vehicle Fees; Clean Energy Credits; One, Big, Beautiful Bill Act (HR 1)

Client expense: $190,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 2424 - 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 Work Opportunity Act; H.R. 1253 / S. 536 - Fair Share Act; H.R. 3338 - MARKET Choice Act; and H.R. 3401 / S. 2790 - Retreated Truck Tire Jobs, Supply Chain Security and Sustainability Act Implementation of H.R. 1 - 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: $620,000 · Firm income: Not reported

Legislation repealing the federal excise tax on heavy-duty trucks and trailers (H.R. 2424, "The Modern, Clean and Safe Trucks Act) Legislation providing relief under Section 473 of the Internal Revenue Code for interruptions in LIFO inventories (no bill) Legislation to preserve the ongoing availability of LIFO (no bill) Legislation to repeal the estate and generation-skipping transfer taxes and for other purposes (H.R. 1301/S. 587, "Death Tax Repeal Act of 2025") Legislation to make permanent the deduction for qualified business income (H.R.703/S.213, "Main Street Tax Certainty Act") Proposals, legislation and regulation regarding electric vehicle tax credits and tax credits for electric commercial vehicles (H.R. 1367/S.541, "The ELITE Vehicles Act", H.R. 1, "One Big Beautiful Bill Act") Legislation affecting business tax measures, bonus depreciation and interest deductibility (H.R. 1, "One Big Beautiful Bill Act") Legislation regarding Section 199A deduction, estate tax, business interest deduction limit, bonus depreciation and maintaining corporate rate and full deductibility of advertising (H.R. 1, "One Big Beautiful Bill Act") Legislation to establish a tax on the sale of electric vehicles and batteries (H.R. 1253/S.536, "Fair SHARE Act of 2025")

Client expense: $1,608,000 · Firm income: Not reported

Free trade agreements and critical mineral agreements. Strengthening the supply chain and reducing dependence of China. Section 232 tariffs. H.Res. 179, Expressing support for the strengthening of US/Africa partnerships in critical minerals development. H.R. 505, To impose additional tariffs on imports of goods. H.R. 524/S. 369, NO GOTION Act. H.R. 694/S. 206, Restoring Trade Fairness Act. H.R. 735, United States Reciprocal Trade Act. H.R. 1504, China Trade Relations Act of 2025. H.R. 2459, Reclaim Trade Powers Act. S. 450, Decoupling from Foreign Adversarial Battery Dependence Act. S. 536, Fair SHARE Act of 2025. S. 691, Leveling the Playing Field 2.0 Act. S.J. Res. 37, Joint Resolution terminating the national emergency declared to impose duties on articles imported from Canada. S. 1934, Securing Energy Supply Chains Act. Section 232 Critical Minerals and Derivative Products Investigation. AD/CVD investigations into Chinese AAM and Chinese Golf Carts. H.R. 3193, United States-Republic of Korea Digital Trade Enforcement Act. Free trade agreements and critical mineral agreements. Strengthening the supply chain and reducing dependence of China. Section 232 Critical Minerals and Derivative Products Investigation.

Client expense: $200,000 · Firm income: Not reported

FAIR Share Act (H.R.1253/S.536); Highway Trust Fund Solvency; Electric Vehicle Fee; Corporate Tax Rate; Percent Depletion; Interest Deductibility; Capital Cost Recovery; Bonus Depreciation; Research and Development Credit; Carbon Sequestration Tax Credit (45Q); Highway Trust Fund Solvency; Corporate State and Local Tax Deduction; Corporate Alternative Minimum Tax; Electric Vehicle and Hybrid Vehicle Fees; Clean Energy Credits; One, Big, Beautiful Bill Act (HR 1)

Client expense: $220,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Support for Highway Trust Fund solvency measures, including S. 536 the Fair SHARE Act, which would impose a fee on electric vehicles.

Client expense: $105,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

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(1)); 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

Client expense: $76,945 · Firm income: Not reported

Surface transportation funding; Legislative proposals to provide additional funding and financing; Reauthorization of Federal Surface Transportation programs; Monitor Implementation of the Infrastructure Investment and Jobs Act; Implementation of Buy America, Build America Act (BABA);Inflation Reduction Act of 2022; Greenhouse Gas Performance Measure Rule; H.R.3316, To amend titles 46 and 49, United States Code, to streamline the environmental review process for major projects, and for other purposes; H.R.3746, Fiscal Responsibility Act of 2023; S.536, Fair SHARE Act of 2025; Work Zone Safety Reforms; H.R. 2424, Modern, Clean, and Safe Trucks Act of 2025; Assessing Performance of the National Highway System, Greenhouse Gas Emissions Measure"; H.R.2864, Countering CCP Drones; FY 2025 THUD Appropriations; S. 5235, Fiscally Responsible Highway Funding Act of 2024; H.R. 2992, To amend title 23, United States Code, and the Infrastructure Investment and Jobs Act with respect to vehicle roadside crashes, work zone safety, and for other purposes; H.R.3634, Interactive Federal Review Act; H.R. 3548, Infrastructure Expansion Act; FY2026 THUD Appropriations; H.R. 5392 Freedom from Automated Speed Enforcement Act of 2025

Client expense: $76,945 · Firm income: Not reported

Highway Trust Fund Solvency including federal user fees; Surface transportation funding and finance; Legislative proposals to provide additional funding and financing; Reauthorization of Federal Surface Transportation program; THUD Appropriations; Greenhouse Gas Performance Measure; S. 5235, Fiscally Responsible Highway Funding Act of 2024; S.536, H.R. 1253 Fair SHARE Act

Client expense: $76,945 · Firm income: Not reported

Government targets: Federal Highway Administration (FHA), Federal Motor Carrier Safety Administration, Federal Transit Administration (FTA), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Transportation, Dept of (DOT), White House Office

Legislation repealing the federal excise tax on heavy-duty trucks and trailers (H.R. 2424, "The Modern, Clean and Safe Trucks Act) Legislation providing relief under Section 473 of the Internal Revenue Code for interruptions in LIFO inventories (no bill) Legislation to preserve the ongoing availability of LIFO (no bill) Legislation to repeal the estate and generation-skipping transfer taxes and for other purposes (H.R. 1301/S. 587, "Death Tax Repeal Act of 2025") Legislation to make permanent the deduction for qualified business income (H.R.703/S.213, "Main Street Tax Certainty Act") Proposals, legislation and regulation regarding electric vehicle tax credits and tax credits for electric commercial vehicles (H.R. 1367/S.541, "The ELITE Vehicles Act", H.R. 1, "One Big Beautiful Bill Act") Legislative proposals affecting business tax measures, bonus depreciation and interest deductibility (H.R. 1, "One Big Beautiful Bill Act") Legislative proposals regarding Section 199A deduction, estate tax, business interest deduction limit, bonus depreciation and maintaining corporate rate and full deductibility of advertising (H.R. 1, "One Big Beautiful Bill Act") Legislation to establish a tax on the sale of electric vehicles and batteries (H.R. 1253/S.536, "Fair SHARE Act of 2025")

Client expense: $1,322,000 · Firm income: Not reported

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(1)); 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

Client expense: $111,203 · Firm income: Not reported

Surface transportation funding; Legislative proposals to provide additional funding and financing; Reauthorization of Federal Surface Transportation programs; Monitor Implementation of the Infrastructure Investment and Jobs Act; Implementation of Buy America, Build America Act (BABA);Inflation Reduction Act of 2022; Greenhouse Gas Performance Measure Rule; H.R.3316, To amend titles 46 and 49, United States Code, to streamline the environmental review process for major projects, and for other purposes; H.R.3746, Fiscal Responsibility Act of 2023; S.536, Fair SHARE Act of 2025; Work Zone Safety Reforms; H.R. 2424, Modern, Clean, and Safe Trucks Act of 2025; Assessing Performance of the National Highway System, Greenhouse Gas Emissions Measure"; H.R.2864, Countering CCP Drones; FY 2025 THUD Appropriations; S. 5235, Fiscally Responsible Highway Funding Act of 2024; H.R. 2992, To amend title 23, United States Code, and the Infrastructure Investment and Jobs Act with respect to vehicle roadside crashes, work zone safety, and for other purposes; H.R.3634, Interactive Federal Review Act; H.R. 3548, Infrastructure Expansion Act

Client expense: $111,203 · Firm income: Not reported

H.R.2424 - 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. 1151 / S. 756 - Freedom to Invest in Tomorrows Workforce Act; H.R. 1177 / S 492 - Improve and Enhance Work Opportunity Act; H.R. 1253 / S. 536 - Fair Share Act; H.R. 1 - One Big Beautiful Bill Act - Tax and workforce provisions related to passthrough entities; and H.R. 3338 - MARKET Choice Act. 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: $740,000 · Firm income: Not reported