ELITE Vehicles Act

Provision regarding the corporate tax rate; making permanent full expensing; S. 187/H.R. 574, the ALIGN Act; S.866, American Innovation and Jobs Act; H.R. 1990, American Innovation and R&D Competitiveness Act of 2025; Implementation of the Inflation Reduction Act (P.L. 117-169); Issues related to electric vehicle tax credits; Issues related to 45W; GILTI; FDII; BEAT; International Tax Framework; H.R. 591, Defending American Jobs and Investment Act; S. 559/H.R. 1347, the American Investment in Manufacturing and Main Street Act; H.R. 7024, Tax Relief for American Families and Workers Act of 2024; S. 541/ H.R. 1367, Eliminating Lavish Incentives to Electric Act; 45Z Clean Fuel Production Credit; H.R. 1, the One Big Beautiful Bill Act;

Client expense: $350,000 · Firm income: Not reported

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

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

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

Issues related to the health impacts of air pollution and climate change; Issues related to air pollution from stationary and mobile sources; Issues related to the Clean Air Act; Issues related to California Clean Air Act waivers; Issues related to permitting and regulatory reforms; Issues related to infrastructure; Issues related to agency restructuring; Issues relating to FY25 appropriations; Issues relating to FY26 appropriations; Issues related to implementation of the Inflation Reduction Act; Issues related to appliance efficiency; issues related to prescribed burning;; S1072 Stop California from Advancing Regulatory Burden Act; H.Con.Res.14 Establishing the congressional budget for the United States Government for fiscal year 2025 and setting forth the appropriate budgetary levels for fiscal years 2026 through 2034; S.Con.Res 7 An original concurrent resolution setting forth the congressional budget for the United States Government for fiscal year 2025 and setting forth the appropriate budgetary levels for fiscal years 2026 through 2034; S 77 Early Participation in Regulations Act; S 81 Guidance Clarity Act; HR 77 Midnight Rules Relief Act; HR 313 Natural Gas Tax Repeal Act; S 143 Natural Gas Tax Repeal Act; HR 471 Fix Our Forests; HJ Res 15/SJ Res 4 Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Department of Energy relating to "Energy Conservation Program: Energy Conservation Standards for Commercial Water Heating Equipment"; HR 903/S 341 Smoke and Heat Ready Communities Act; S 541 Eliminating Lavish Incentives to Electric Vehicles Act; HR 1449 Energy Resilient Communities Act;; S 711 Transportation Freedom Act; HR 1651 To nullify the final rule issued by the Environmental Protection Agency relating to "New Source Performance Standards for Greenhouse Gas Emissions From New, Modified, and Reconstructed Fossil Fuel-Fired Electric Generating Units; Emission Guidelines for Greenhouse Gas Emissions From Existing Fossil Fuel-Fired Electric Generating Units; and Repeal of the Affordable Clean Energy Rule"; HR 1415/S 623 No Industrial Restrictions In Secret (No IRIS) Act; HR 2140 DERA Act 2025; S 1072 A bill to amend the Clean Air Act to eliminate a waiver under that Act, to eliminate an authorization for States to use new motor vehicle emission and new motor vehicle engine emissions standards identical to standards adopted in California, and for other purposes; HR 2165 Choice in Automobile Retail Sales (CARS) Act; HR 346 Preserving Choice in Vehicle Purchases Act; S 990 Freedom to Haul Act; HR 2288 To nullify the final rule of the Environmental Protection Agency titled "Reconsideration of the National Ambient Air Quality Standards for Particulate Matter"; ; HJ Res 30/SJ Res 14 Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Environmental Protection Agency relating to "Phasedown of Hydrofluorocarbons: Management of Certain Hydrofluorocarbons and Substitutes Under the American Innovation and Manufacturing Act of 2020"; S 1166 Excess Urban Heat Mitigation Act; HR 4214 To require the Administrator of the Environmental Protection Agency to publish, concurrently with any final rule establishing or revising a national ambient air quality standard, regulations and guidance for implementing the standard, including information relating to submission and consideration of a preconstruction permit application under the new or revised standard, and for other purposes; HR 3889/S 2015 National Prescribed Fire Act; H.Res. 585 Recognizing the threat of extreme weather to childrens health and wellbeing, and expressing the sense of Congress that solutions must be rapidly and equitably developed and deployed to address the unique vulnerabilities and needs of children; HR 4443/S 2298 Asuncion Valdivia Heat Illness, Injury, and Fatality Prevention Act; S 2340/HR 4515 Climate Change Health Protection and Promotion Act of 2025; HR 4744/S 2445 Community Mental Wellness and Resilience Act; HR 161 New Source Review Permitting Improvement Act; HR HR 6387 Fire Improvement and Reforming Exceptional Events Act; HR 6409 Foreign Emissions and Nonattainment Clarification for Economic Stability Act; HR 6398 Reducing and Eliminating Duplicative Environmental Regulations Act; HR 6373 Air Permitting Improvements to Protect National Security Act; H.R. 4214 Clean Air and Building Infrastructure Improvement Act; HR 5371 Continuing Appropriations and Extensions Act, 2026; HR 5450 Continuing Appropriations and Extensions and Other Matters Act, 2026; S 2882 Continuing Appropriations and Extensions and Other Matters Act, 2026; S 2431 Department of the Interior, Environment, and Related Agencies Appropriations Act, 2026; HR 4754 Department of the Interior, Environment, and Related Agencies Appropriations Act, 2026; HR 4553 Energy and Water Development and Related Agencies Appropriations Act, 2026; HR 4776 SPEED Act; S 3529 Public Health Air Quality Act; S 3007, Diesel Truck Liberation Act; S 237 Honoring Our Fallen Heroes Act

Provision regarding the corporate tax rate; making permanent full expensing; S. 187/H.R. 574, the ALIGN Act; S.866, American Innovation and Jobs Act; H.R. 1990, American Innovation and R&D Competitiveness Act of 2025; Implementation of the Inflation Reduction Act (P.L. 117-169); Issues related to electric vehicle tax credits; Issues related to 45W; GILTI; FDII; BEAT; International Tax Framework; H.R. 591, Defending American Jobs and Investment Act; S. 559/H.R. 1347, the American Investment in Manufacturing and Main Street Act; H.R. 7024, Tax Relief for American Families and Workers Act of 2024; S. 541/ H.R. 1367, Eliminating Lavish Incentives to Electric Act; 45Z Clean Fuel Production Credit; H.R. 1, the One Big Beautiful Bill Act;

Client expense: $400,000 · Firm income: Not reported

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

H.R. 1, One Big Beautiful Bill Act, including provisions related to clean energy tax credits and corporate tax modifications for US subsidiaries subject to foreign extraterritorial tax regimes. Department of Treasury's final regulations for the Section 30D New Clean Vehicle Credit (IRS-2023-0019) (Mar. 31, 2023), including provisions related to Critical Mineral and Battery Component Value Calculations, guidance on Foreign Entities of Concern prohibitions, and Department of Energy's final regulations on interpretation of Foreign Entity of Concern (DOE-2023-26513). Department of Treasury's final regulations for the Energy Security Tax Credits under Sections 48C and 45X (IRS-2022-0047) (Nov. 4, 2022), including provisions related to Critical Mineral and Battery Component Value Calculations, and guidance on Foreign Entities of Concern prohibitions. H.R. 591, Defending American Jobs and Investment Act, including provisions related to Undertaxed Profits Rule (UTPR), OECD Pillars I and II, and international tax provisions. H.R. 2423, the Unfair Tax Prevention Act, including provisions related to changes to the Base Erosion and Anti Abuse Tax. H.R. 640, The Chemical Tax Repeal Act, including provisions related to repealing 2021 Superfund excise taxes. S. 541, Eliminating Lavish Incentives to Electric Vehicles Act, including provisions related to the repeal of tax credits for clean vehicles.

Client expense: $420,000 · 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

Provision regarding the corporate tax rate; making permanent full expensing; S. 187/H.R. 574, the ALIGN Act; S.866, American Innovation and Jobs Act; H.R. 1990, American Innovation and R&D Competitiveness Act of 2025; Implementation of the Inflation Reduction Act (P.L. 117-169); Issues related to electric vehicle tax credits; Issues related to 45W; GILTI; FDII; BEAT; International Tax Framework; H.R. 591, Defending American Jobs and Investment Act; S. 559/H.R. 1347, the American Investment in Manufacturing and Main Street Act; H.R. 7024, Tax Relief for American Families and Workers Act of 2024; S. 541/ H.R. 1367, Eliminating Lavish Incentives to Electric Act; 45Z Clean Fuel Production Credit; H.R. 1, the One Big Beautiful Bill Act;

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

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

Issues related to the health impacts of air pollution and climate change; Issues related to air pollution from stationary and mobile sources; Issues related to the Clean Air Act; Issues related to California Clean Air Act waivers; Issues related to permitting and regulatory reforms; Issues related to infrastructure; Issues related to agency restructuring; Issues relating to FY25 appropriations; Issues relating to FY26 appropriations; Issues related to implementation of the Inflation Reduction Act; Issues related to appliance efficiency; issues related to prescribed burning;; S1072 Stop California from Advancing Regulatory Burden Act; H.Con.Res.14 Establishing the congressional budget for the United States Government for fiscal year 2025 and setting forth the appropriate budgetary levels for fiscal years 2026 through 2034; S.Con.Res 7 An original concurrent resolution setting forth the congressional budget for the United States Government for fiscal year 2025 and setting forth the appropriate budgetary levels for fiscal years 2026 through 2034; S 77 Early Participation in Regulations Act; S 81 Guidance Clarity Act; HR 77 Midnight Rules Relief Act; HR 313 Natural Gas Tax Repeal Act; S 143 Natural Gas Tax Repeal Act; HR 471 Fix Our Forests; HJ Res 15/SJ Res 4 Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Department of Energy relating to "Energy Conservation Program: Energy Conservation Standards for Commercial Water Heating Equipment"; HR 903/S 341 Smoke and Heat Ready Communities Act; S 541 Eliminating Lavish Incentives to Electric Vehicles Act; HR 1449 Energy Resilient Communities Act;; S 711 Transportation Freedom Act; HR 1651 To nullify the final rule issued by the Environmental Protection Agency relating to "New Source Performance Standards for Greenhouse Gas Emissions From New, Modified, and Reconstructed Fossil Fuel-Fired Electric Generating Units; Emission Guidelines for Greenhouse Gas Emissions From Existing Fossil Fuel-Fired Electric Generating Units; and Repeal of the Affordable Clean Energy Rule"; HR 1415/S 623 No Industrial Restrictions In Secret (No IRIS) Act; HR 2140 DERA Act 2025; S 1072 A bill to amend the Clean Air Act to eliminate a waiver under that Act, to eliminate an authorization for States to use new motor vehicle emission and new motor vehicle engine emissions standards identical to standards adopted in California, and for other purposes; HR 2165 Choice in Automobile Retail Sales (CARS) Act; HR 346 Preserving Choice in Vehicle Purchases Act; S 990 Freedom to Haul Act; HR 2288 To nullify the final rule of the Environmental Protection Agency titled "Reconsideration of the National Ambient Air Quality Standards for Particulate Matter"; ; HJ Res 30/SJ Res 14 Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Environmental Protection Agency relating to "Phasedown of Hydrofluorocarbons: Management of Certain Hydrofluorocarbons and Substitutes Under the American Innovation and Manufacturing Act of 2020"; S 1166 Excess Urban Heat Mitigation Act; HR 4214 To require the Administrator of the Environmental Protection Agency to publish, concurrently with any final rule establishing or revising a national ambient air quality standard, regulations and guidance for implementing the standard, including information relating to submission and consideration of a preconstruction permit application under the new or revised standard, and for other purposes; HR 3889/S 2015 National Prescribed Fire Act; HR 1 One Big Beautiful Bill Act; H.Res. 585 Recognizing the threat of extreme weather to childrens health and wellbeing, and expressing the sense of Congress that solutions must be rapidly and equitably developed and deployed to address the unique vulnerabilities and needs of children; HR 4443/S 2298 Asuncion Valdivia Heat Illness, Injury, and Fatality Prevention Act; S 2340/HR 4515 Climate Change Health Protection and Promotion Act of 2025; HR 4744/S 2445 Community Mental Wellness and Resilience Act; HR 161 New Source Review Permitting Improvement Act; HR Fire Improvement and Reforming Exceptional Events Act; Foreign Emissions and Nonattainment Clarification for Economic Stability Act; HR Reducing and Eliminating Duplicative Environmental Regulations Act; HR Air Permitting Improvements to Protect National Security Act; HR 5371 Continuing Appropriations and Extensions Act, 2026; HR 5450 Continuing Appropriations and Extensions and Other Matters Act, 2026; S 2882 Continuing Appropriations and Extensions and Other Matters Act, 2026; S 2431 Department of the Interior, Environment, and Related Agencies Appropriations Act, 2026; HR 4754 Department of the Interior, Environment, and Related Agencies Appropriations Act, 2026; HR 4553 Energy and Water Development and Related Agencies Appropriations Act, 2026

H.R. 1, One Big Beautiful Bill Act, including provisions related to clean energy tax credits and corporate tax modifications for US subsidiaries subject to foreign extraterritorial tax regimes. Department of Treasury's final regulations for the Section 30D New Clean Vehicle Credit (IRS-2023-0019) (Mar. 31, 2023), including provisions related to Critical Mineral and Battery Component Value Calculations, guidance on Foreign Entities of Concern prohibitions, and Department of Energy's final regulations on interpretation of Foreign Entity of Concern (DOE-2023-26513). Department of Treasury's final regulations for the Energy Security Tax Credits under Sections 48C and 45X (IRS-2022-0047) (Nov. 4, 2022), including provisions related to Critical Mineral and Battery Component Value Calculations, and guidance on Foreign Entities of Concern prohibitions. H.R. 591, Defending American Jobs and Investment Act, including provisions related to Undertaxed Profits Rule (UTPR), OECD Pillars I and II, and international tax provisions. H.R. 2423, the Unfair Tax Prevention Act, including provisions related to changes to the Base Erosion and Anti Abuse Tax. H.R. 640, The Chemical Tax Repeal Act, including provisions related to repealing 2021 Superfund excise taxes. S. 541, Eliminating Lavish Incentives to Electric Vehicles Act, including provisions related to the repeal of tax credits for clean vehicles.

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

Provision regarding the corporate tax rate; making permanent full expensing; S. 187/H.R. 574, the ALIGN Act; S.866, American Innovation and Jobs Act; H.R. 1990, American Innovation and R&D Competitiveness Act of 2025; Implementation of the Inflation Reduction Act (P.L. 117-169); Issues related to electric vehicle tax credits; Issues related to 45W; GILTI; FDII; BEAT; International Tax Framework; H.R. 591, Defending American Jobs and Investment Act; S. 559/H.R. 1347, the American Investment in Manufacturing and Main Street Act; H.R. 7024, Tax Relief for American Families and Workers Act of 2024; S. 541/ H.R. 1367, Eliminating Lavish Incentives to Electric Act; H.Con.Res. 14, Establishing the congressional budget for the United States Government for fiscal year 2025 and setting forth the appropriate budgetary levels for fiscal years 2026 through 2034; 45Z Clean Fuel Production Credit,

Client expense: $300,000 · Firm income: Not reported

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

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

Issues related to the health impacts of air pollution and climate change; Issues related to air pollution from stationary and mobile sources; Issues related to the Clean Air Act; Issues related to California Clean Air Act waivers; Issues related to permitting and regulatory reforms; Issues related to infrastructure; Issues related to agency restructuring; Issues relating to FY25 appropriations; Issues relating to FY26 appropriations; Issues related to implementation of the Inflation Reduction Act; Issues related to appliance efficiency; issues related to prescribed burning;; S1072 Stop California from Advancing Regulatory Burden Act; H.Con.Res.14 Establishing the congressional budget for the United States Government for fiscal year 2025 and setting forth the appropriate budgetary levels for fiscal years 2026 through 2034; S.Con.Res 7 An original concurrent resolution setting forth the congressional budget for the United States Government for fiscal year 2025 and setting forth the appropriate budgetary levels for fiscal years 2026 through 2034; S 77 Early Participation in Regulations Act; S 81 Guidance Clarity Act; HR 77 Midnight Rules Relief Act; HR 313 Natural Gas Tax Repeal Act; S 143 Natural Gas Tax Repeal Act; HR 471 Fix Our Forests; HJ Res 15/SJ Res 4 Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Department of Energy relating to "Energy Conservation Program: Energy Conservation Standards for Commercial Water Heating Equipment"; HR 903/S 341 Smoke and Heat Ready Communities Act; S 541 Eliminating Lavish Incentives to Electric Vehicles Act; HR 1449 Energy Resilient Communities Act;; S 711 Transportation Freedom Act; HR 1651 To nullify the final rule issued by the Environmental Protection Agency relating to "New Source Performance Standards for Greenhouse Gas Emissions From New, Modified, and Reconstructed Fossil Fuel-Fired Electric Generating Units; Emission Guidelines for Greenhouse Gas Emissions From Existing Fossil Fuel-Fired Electric Generating Units; and Repeal of the Affordable Clean Energy Rule"; HR 1415/S 623 No Industrial Restrictions In Secret (No IRIS) Act; HR 2140 DERA Act 2025; S 1072 A bill to amend the Clean Air Act to eliminate a waiver under that Act, to eliminate an authorization for States to use new motor vehicle emission and new motor vehicle engine emissions standards identical to standards adopted in California, and for other purposes; HR 2165 Choice in Automobile Retail Sales (CARS) Act; HR 346 Preserving Choice in Vehicle Purchases Act; S 990 Freedom to Haul Act; HR 2288 To nullify the final rule of the Environmental Protection Agency titled "Reconsideration of the National Ambient Air Quality Standards for Particulate Matter"; ; HJ Res 30/SJ Res 14 Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Environmental Protection Agency relating to "Phasedown of Hydrofluorocarbons: Management of Certain Hydrofluorocarbons and Substitutes Under the American Innovation and Manufacturing Act of 2020"; S 1166 Excess Urban Heat Mitigation Act; SJ Res 47/HJ Res 89 A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Environmental Protection Agency relating to "California State Motor Vehicle and Engine and Nonroad Engine Pollution Control Standards; The 'Omnibus' Low NOx Regulation; Waiver of Preemption; Notice of Decision"; SJ Res 46/HJ Res 87; A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Environmental Protection Agency relating to "California State Motor Vehicle and Engine Pollution Control Standards; Heavy-Duty Vehicle and Engine Emission Warranty and Maintenance Provisions; Advanced Clean Trucks; Zero Emission Airport Shuttle; Zero-Emission Power Train Certification; Waiver of Preemption; Notice of Decision"; SJ Res 45/HJ Res 88 A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Environmental Protection Agency relating to "California State Motor Vehicle and Engine Pollution Control Standards; Advanced Clean Cars II; Waiver of Preemption; Notice of Decision"; HR 4214 To require the Administrator of the Environmental Protection Agency to publish, concurrently with any final rule establishing or revising a national ambient air quality standard, regulations and guidance for implementing the standard, including information relating to submission and consideration of a preconstruction permit application under the new or revised standard, and for other purposes; HR 3889/S 2015 National Prescribed Fire Act; HR 1 One Big Beautiful Bill Act

H.R. 1, One Big Beautiful Bill Act, including provisions related to clean energy tax credits and corporate tax modifications for US subsidiaries subject to foreign extraterritorial tax regimes. Department of Treasury's final regulations for the Section 30D New Clean Vehicle Credit (IRS-2023-0019) (Mar. 31, 2023), including provisions related to Critical Mineral and Battery Component Value Calculations, guidance on Foreign Entities of Concern prohibitions, and Department of Energy's final regulations on interpretation of Foreign Entity of Concern (DOE-2023-26513). Department of Treasury's final regulations for the Energy Security Tax Credits under Sections 48C and 45X (IRS-2022-0047) (Nov. 4, 2022), including provisions related to Critical Mineral and Battery Component Value Calculations, and guidance on Foreign Entities of Concern prohibitions. H.R. 591, Defending American Jobs and Investment Act, including provisions related to Undertaxed Profits Rule (UTPR), OECD Pillars I and II, and international tax provisions. H.R. 2423, the Unfair Tax Prevention Act, including provisions related to changes to the Base Erosion and Anti Abuse Tax. H.R. 640, The Chemical Tax Repeal Act, including provisions related to repealing 2021 Superfund excise taxes. S. 541, Eliminating Lavish Incentives to Electric Vehicles Act, including provisions related to the repeal of tax credits for clean vehicles.

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

S 541 "Eliminate Lavish Incentives to Electric (ELITE) Vehicles Act," all provisions. S 672 "NO GOTION," all provisions.

Client expense: $100,000 · Firm income: Not reported

Government targets: SENATE

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 (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") Legislative proposals affecting business tax measures, bonus depreciation and interest deductibility (no bill) Legislative proposals regarding Section 199A deduction, estate tax, business interest deduction limit, bonus depreciation and maintaining corporate rate and full deductibility of advertising (no bill)

Client expense: $1,127,000 · Firm income: Not reported

Issues related to the health impacts of air pollution and climate change; Issues related to air pollution from stationary and mobile sources; Issues related to the Clean Air Act; Issues related to California Clean Air Act waivers; Issues related to permitting and regulatory reforms; Issues related to infrastructure; Issues related to agency restructuring; Issues relating to FY25 appropriations; Issues relating to FY26 appropriations; Issues related to implementation of the Inflation Reduction Act; Issues related to appliance efficiency; issues related to prescribed burning; HR 1968 Full-Year Continuing Appropriations and Extension Act of 2025; S1072 Stop California from Advancing Regulatory Burden Act; H.Con.Res.14 Establishing the congressional budget for the United States Government for fiscal year 2025 and setting forth the appropriate budgetary levels for fiscal years 2026 through 2034; S.Con.Res 7 An original concurrent resolution setting forth the congressional budget for the United States Government for fiscal year 2025 and setting forth the appropriate budgetary levels for fiscal years 2026 through 2034; S 77 Early Participation in Regulations Act; S 81 Guidance Clarity Act; HR 77 Midnight Rules Relief Act; HR 313 Natural Gas Tax Repeal Act; S 143 Natural Gas Tax Repeal Act; HR 471 Fix Our Forests; HJ Res 15/SJ Res 4 Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Department of Energy relating to "Energy Conservation Program: Energy Conservation Standards for Commercial Water Heating Equipment"; HR 903 To amend the Clean Air Act to establish a grant program for supporting local communities in detecting, preparing for, communicating about, or mitigating the environmental and public health impacts of wildfire smoke and extreme heat, and for other purposes.; HR 903/S 341 Smoke and Heat Ready Communities Act; S 541 Eliminating Lavish Incentives to Electric Vehicles Act; HR 1449 Energy Resilient Communities Act; HJ Res 35/SJ Res 12 Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Environmental Protection Agency relating to "Waste Emissions Charge for Petroleum and Natural Gas Systems: Procedures for Facilitating Compliance, Including Netting and Exemptions"; S 711 Transportation Freedom Act; HR 1651 To nullify the final rule issued by the Environmental Protection Agency relating to "New Source Performance Standards for Greenhouse Gas Emissions From New, Modified, and Reconstructed Fossil Fuel-Fired Electric Generating Units; Emission Guidelines for Greenhouse Gas Emissions From Existing Fossil Fuel-Fired Electric Generating Units; and Repeal of the Affordable Clean Energy Rule"; HR 1415/S 623 No Industrial Restrictions In Secret (No IRIS) Act; SJ Res 31/HJ Res 79 Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Environmental Protection Agency relating to "Review of Final Rule Reclassification of Major Sources as Area Sources Under Section 112 of the Clean Air Act".; HR 2140 DERA Act 2025; S 1072 A bill to amend the Clean Air Act to eliminate a waiver under that Act, to eliminate an authorization for States to use new motor vehicle emission and new motor vehicle engine emissions standards identical to standards adopted in California, and for other purposes; HR 2165 Choice in Automobile Retail Sales (CARS) Act; HR 346 Preserving Choice in Vehicle Purchases Act; S 990 Freedom to Haul Act; HR 2288 To nullify the final rule of the Environmental Protection Agency titled "Reconsideration of the National Ambient Air Quality Standards for Particulate Matter"; HJ Res 24 Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Department of Energy relating to "Energy Conservation Program: Energy Conservation Standards for Walk-In Coolers and Walk-In Freezers"; HJ Res 75 Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Office of Energy Efficiency and Renewable Energy, Department of Energy relating to "Energy Conservation Program: Energy Conservation Standards for Commercial Refrigerators, Freezers, and Refrigerator-Freezers"; HJ Res 61/SJ Res 24 Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Environmental Protection Agency relating to "National Emission Standards for Hazardous Air Pollutants: Rubber Tire Manufacturing"; HJ Res 20 Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Department of Energy relating to "Energy Conservation Program: Energy Conservation Standards for Consumer Gas-fired Instantaneous Water Heaters"; HJ Res 30/SJ Res 14 Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Environmental Protection Agency relating to "Phasedown of Hydrofluorocarbons: Management of Certain Hydrofluorocarbons and Substitutes Under the American Innovation and Manufacturing Act of 2020"; S 1166 Excess Urban Heat Mitigation Act

Provision regarding the corporate tax rate; making permanent full expensing; S. 187/H.R. 574, the ALIGN Act; S.866, American Innovation and Jobs Act; H.R. 1990, American Innovation and R&D Competitiveness Act of 2025; Implementation of the Inflation Reduction Act (P.L. 117-169); Issues related to electric vehicle tax credits; Issues related to 45W; GILTI; FDII; BEAT; International Tax Framework; H.R. 591, Defending American Jobs and Investment Act; S. 559/H.R. 1347, the American Investment in Manufacturing and Main Street Act; H.R. 7024, Tax Relief for American Families and Workers Act of 2024; S. 541/ H.R. 1367, Eliminating Lavish Incentives to Electric Act; H.Con.Res. 14, Establishing the congressional budget for the United States Government for fiscal year 2025 and setting forth the appropriate budgetary levels for fiscal years 2026 through 2034; 45Z Clean Fuel Production Credit

Client expense: $310,000 · Firm income: Not reported

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

ZETA supports and advocates for legislation that promotes transportation electrification (electric vehicle domestic manufacturing and sales across all vehicle classes). This includes legislation related to budgeting for infrastructure improvements (ex. charging equipment), tax incentives for electric vehicles, and prospective legislation on to reauthorize surface transportation priorities. Specific Legislation: S._ National Critical Minerals Council Act S. 598 Unearth Innovation Act H.R. 755 Critical Mineral Consistency Act S. 714 Critical Mineral Consistency Act S. 544 Mining Regulatory Clarity Act of 2025 H.R. 1366 Mining Regulatory Clarity Act of 2025 S. 1130 Mining Schools Act of 2025 H.R. 2457 Mining Schools Act of 2025 S._ National Electric Vehicle Battery Management Act S. 596 Critical Materials Future Act S. 429 Securing Trade and Resources for Advanced Technology, Economic Growth, and International Commerce (STRATEGIC) in Minerals Act S. 789 Critical Minerals Security Act of 2025 H.R. 1253 Fair SHARE Act of 2025 S. 536 Fair SHARE Act of 2025 S. 541 Eliminating Lavish Incentives to Electric (ELITE) Vehicles Act H.R. 1367 Eliminating Lavish Incentives to Electric (ELITE) Vehicles Act H.R. 346 Preserving Choice in Vehicle Purchases Act H.R. 524 No Official Giveaways of Taxpayers Income to Oppressive Nations Act "NO GOTION Act" S. 315 AM Radio for Every Vehicle Act of 2025 H.R. 979 AM Radio for Every Vehicle Act of 2025

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

ZETA supports and advocates for legislation that promotes transportation electrification (electric vehicle domestic manufacturing and sales across all vehicle classes). This includes legislation related to budgeting for infrastructure improvements (ex. charging equipment), tax incentives for electric vehicles, and prospective legislation on to reauthorize surface transportation priorities. Specific Legislation: S._ National Critical Minerals Council Act S. 598 Unearth Innovation Act H.R. 755 Critical Mineral Consistency Act S. 714 Critical Mineral Consistency Act S. 544 Mining Regulatory Clarity Act of 2025 H.R. 1366 Mining Regulatory Clarity Act of 2025 S. 1130 Mining Schools Act of 2025 H.R. 2457 Mining Schools Act of 2025 S._ National Electric Vehicle Battery Management Act S. 596 Critical Materials Future Act S. 429 Securing Trade and Resources for Advanced Technology, Economic Growth, and International Commerce (STRATEGIC) in Minerals Act S. 789 Critical Minerals Security Act of 2025 H.R. 1253 Fair SHARE Act of 2025 S. 536 Fair SHARE Act of 2025 S. 541 Eliminating Lavish Incentives to Electric (ELITE) Vehicles Act H.R. 1367 Eliminating Lavish Incentives to Electric (ELITE) Vehicles Act H.R. 346 Preserving Choice in Vehicle Purchases Act H.R. 524 No Official Giveaways of Taxpayers Income to Oppressive Nations Act "NO GOTION Act" S. 315 AM Radio for Every Vehicle Act of 2025 H.R. 979 AM Radio for Every Vehicle Act of 2025

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

ZETA supports and advocates for legislation that promotes transportation electrification (electric vehicle domestic manufacturing and sales across all vehicle classes). This includes legislation related to budgeting for infrastructure improvements (ex. charging equipment), tax incentives for electric vehicles, and prospective legislation on to reauthorize surface transportation priorities. Specific Legislation: S._ National Critical Minerals Council Act S. 598 Unearth Innovation Act H.R. 755 Critical Mineral Consistency Act S. 714 Critical Mineral Consistency Act S. 544 Mining Regulatory Clarity Act of 2025 H.R. 1366 Mining Regulatory Clarity Act of 2025 S. 1130 Mining Schools Act of 2025 H.R. 2457 Mining Schools Act of 2025 S._ National Electric Vehicle Battery Management Act S. 596 Critical Materials Future Act S. 429 Securing Trade and Resources for Advanced Technology, Economic Growth, and International Commerce (STRATEGIC) in Minerals Act S. 789 Critical Minerals Security Act of 2025 H.R. 1253 Fair SHARE Act of 2025 S. 536 Fair SHARE Act of 2025 S. 541 Eliminating Lavish Incentives to Electric (ELITE) Vehicles Act H.R. 1367 Eliminating Lavish Incentives to Electric (ELITE) Vehicles Act H.R. 346 Preserving Choice in Vehicle Purchases Act H.R. 524 No Official Giveaways of Taxpayers Income to Oppressive Nations Act "NO GOTION Act" S. 315 AM Radio for Every Vehicle Act of 2025 H.R. 979 AM Radio for Every Vehicle Act of 2025

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

ZETA supports and advocates for legislation that promotes transportation electrification (electric vehicle domestic manufacturing and sales across all vehicle classes). This includes legislation related to budgeting for infrastructure improvements (ex. charging equipment), tax incentives for electric vehicles, and prospective legislation on to reauthorize surface transportation priorities. Specific Legislation: S._ National Critical Minerals Council Act S. 598 Unearth Innovation Act H.R. 755 Critical Mineral Consistency Act S. 714 Critical Mineral Consistency Act S. 544 Mining Regulatory Clarity Act of 2025 H.R. 1366 Mining Regulatory Clarity Act of 2025 S. 1130 Mining Schools Act of 2025 H.R. 2457 Mining Schools Act of 2025 S._ National Electric Vehicle Battery Management Act S. 596 Critical Materials Future Act S. 429 Securing Trade and Resources for Advanced Technology, Economic Growth, and International Commerce (STRATEGIC) in Minerals Act S. 789 Critical Minerals Security Act of 2025 H.R. 1253 Fair SHARE Act of 2025 S. 536 Fair SHARE Act of 2025 S. 541 Eliminating Lavish Incentives to Electric (ELITE) Vehicles Act H.R. 1367 Eliminating Lavish Incentives to Electric (ELITE) Vehicles Act H.R. 346 Preserving Choice in Vehicle Purchases Act H.R. 524 No Official Giveaways of Taxpayers Income to Oppressive Nations Act "NO GOTION Act" S. 315 AM Radio for Every Vehicle Act of 2025 H.R. 979 AM Radio for Every Vehicle Act of 2025

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

ZETA supports and advocates for legislation that promotes transportation electrification (electric vehicle domestic manufacturing and sales across all vehicle classes). This includes legislation related to budgeting for infrastructure improvements (ex. charging equipment), tax incentives for electric vehicles, and prospective legislation on to reauthorize surface transportation priorities. Specific Legislation: S._ National Critical Minerals Council Act S. 598 Unearth Innovation Act H.R. 755 Critical Mineral Consistency Act S. 714 Critical Mineral Consistency Act S. 544 Mining Regulatory Clarity Act of 2025 H.R. 1366 Mining Regulatory Clarity Act of 2025 S. 1130 Mining Schools Act of 2025 H.R. 2457 Mining Schools Act of 2025 S._ National Electric Vehicle Battery Management Act S. 596 Critical Materials Future Act S. 429 Securing Trade and Resources for Advanced Technology, Economic Growth, and International Commerce (STRATEGIC) in Minerals Act S. 789 Critical Minerals Security Act of 2025 H.R. 1253 Fair SHARE Act of 2025 S. 536 Fair SHARE Act of 2025 S. 541 Eliminating Lavish Incentives to Electric (ELITE) Vehicles Act H.R. 1367 Eliminating Lavish Incentives to Electric (ELITE) Vehicles Act H.R. 346 Preserving Choice in Vehicle Purchases Act H.R. 524 No Official Giveaways of Taxpayers Income to Oppressive Nations Act "NO GOTION Act" S. 315 AM Radio for Every Vehicle Act of 2025 H.R. 979 AM Radio for Every Vehicle Act of 2025

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

ZETA supports and advocates for legislation that promotes transportation electrification (electric vehicle domestic manufacturing and sales across all vehicle classes). This includes legislation related to budgeting for infrastructure improvements (ex. charging equipment), tax incentives for electric vehicles, and prospective legislation on to reauthorize surface transportation priorities. Specific Legislation: S._ National Critical Minerals Council Act S. 598 Unearth Innovation Act H.R. 755 Critical Mineral Consistency Act S. 714 Critical Mineral Consistency Act S. 544 Mining Regulatory Clarity Act of 2025 H.R. 1366 Mining Regulatory Clarity Act of 2025 S. 1130 Mining Schools Act of 2025 H.R. 2457 Mining Schools Act of 2025 S._ National Electric Vehicle Battery Management Act S. 596 Critical Materials Future Act S. 429 Securing Trade and Resources for Advanced Technology, Economic Growth, and International Commerce (STRATEGIC) in Minerals Act S. 789 Critical Minerals Security Act of 2025 H.R. 1253 Fair SHARE Act of 2025 S. 536 Fair SHARE Act of 2025 S. 541 Eliminating Lavish Incentives to Electric (ELITE) Vehicles Act H.R. 1367 Eliminating Lavish Incentives to Electric (ELITE) Vehicles Act H.R. 346 Preserving Choice in Vehicle Purchases Act H.R. 524 No Official Giveaways of Taxpayers Income to Oppressive Nations Act "NO GOTION Act" S. 315 AM Radio for Every Vehicle Act of 2025 H.R. 979 AM Radio for Every Vehicle Act of 2025

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

Department of Treasury's final regulations for the Section 30D New Clean Vehicle Credit (IRS-2023-0019) (Mar. 31, 2023), including provisions related to Critical Mineral and Battery Component Value Calculations, guidance on Foreign Entities of Concern prohibitions, and Department of Energy's final regulations on interpretation of Foreign Entity of Concern (DOE-2023-26513). Department of Treasury's final regulations for the Energy Security Tax Credits under Sections 48C and 45X (IRS-2022-0047) (Nov. 4, 2022), including provisions related to Critical Mineral and Battery Component Value Calculations, and guidance on Foreign Entities of Concern prohibitions. H.R. 591, Defending American Jobs and Investment Act, including provisions related to Undertaxed Profits Rule (UTPR), OECD Pillars I and II, and international tax provisions. H.R. 640, The Chemical Tax Repeal Act, including provisions related to repealing 2021 Superfund excise taxes. S. 541, Eliminating Lavish Incentives to Electric Vehicles Act, including provisions related to the repeal of tax credits for clean vehicles.

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