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Legislative Progress
Introduced
February 13, 2025
Latest Action
February 13, 2025
Primary Sponsor
Shelley Moore CapitoRepublican(WV)
Momentum (last 30 days)
0
score
0 actions · 0 new cosponsors · 0 votes
Speed vs cohort
0pct
0d open
vs 5,674 other S bills in the 119th — cohort avg 32d
No CRS summary is available for this bill yet. The source title, actions, sponsors, and text versions below come from Congress.gov.
These links require the bill number to appear in the filing's source-reported specific issue text. Client expenses and lobbying-firm income are separate disclosure fields.
Filing registrants (20)
Read twice and referred to the Committee on Finance.
Introduced in Senate
Bills with similar content found using semantic analysis.
Sources: Congress.gov
2026 · third_quarter · Taxation/Internal Revenue Code
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: $290,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2026 · third_quarter · Taxation/Internal Revenue Code
Monitor business tax issues; tax measures to support U.S. supply chains; proposals related to the deductibility of business interest, H.R. 1347 and S. 559, American Investment in Manufacturing and Main Street Act or the AIMM Act; proposed changes to corporate and international taxation; and implementation of PL 119-21.
Client expense: $810,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · third_quarter · Taxation/Internal Revenue Code
Monitor business tax issues; tax measures to support U.S. supply chains; proposals related to the deductibility of business interest, H.R. 1347 and S. 559, American Investment in Manufacturing and Main Street Act or the AIMM Act; proposed changes to corporate and international taxation; and implementation of PL 119-21.
Client expense: Not reported · Firm income: $60,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · third_quarter · Taxation/Internal Revenue Code
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. H.R. 1990 - American Innovation and R&D Competitiveness Act of 2025. H.R. 1347/S.559 - American Investment in Manufacturing and Main Street Act (AIMM Act). Implementation of Public Law No: 119-21: One Big Beautiful Bill Act.
Client expense: $120,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · second_quarter · Taxation/Internal Revenue Code
Monitor business tax issues; tax measures to support U.S. supply chains; proposals related to the deductibility of business interest, H.R. 1347 and S. 559, American Investment in Manufacturing and Main Street Act or the AIMM Act;proposed changes to corporate and international taxation;and, related issues under consideration for reconciliation legislation and H.R. 1, One Big Beautiful Bill Act.
Client expense: $820,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · second_quarter · Taxation/Internal Revenue Code
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. H.R. 1990 - American Innovation and R&D Competitiveness Act of 2025. H.R. 1347/S.559 - American Investment in Manufacturing and Main Street Act (AIMM Act). Implementation of Public Law No: 119-21: One Big Beautiful Bill Act.
Client expense: $130,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · second_quarter · Taxation/Internal Revenue Code
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: $280,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2026 · second_quarter · Taxation/Internal Revenue Code
Monitor business tax issues; tax measures to support U.S. supply chains; proposals related to the deductibility of business interest, H.R. 1347 and S. 559, American Investment in Manufacturing and Main Street Act or the AIMM Act; proposed changes to corporate and international taxation; and implementation of PL 119-21.
Client expense: Not reported · Firm income: $60,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · first_quarter · Taxation/Internal Revenue Code
Monitor business tax issues; tax measures to support U.S. supply chains; proposals related to the deductibility of business interest, H.R. 1347 and S. 559, American Investment in Manufacturing and Main Street Act or the AIMM Act;proposed changes to corporate and international taxation;and, related issues under consideration for reconciliation legislation and H.R. 1, One Big Beautiful Bill Act.
Client expense: $970,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · first_quarter · Taxation/Internal Revenue Code
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. H.R. 1990 - American Innovation and R&D Competitiveness Act of 2025. H.R. 1347/S.559 - American Investment in Manufacturing and Main Street Act (AIMM Act). Implementation of Public Law No: 119-21: One Big Beautiful Bill Act.
Client expense: $180,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · first_quarter · Taxation/Internal Revenue Code
Issues related to digital goods. P.L. 119-21 - One Big Beautiful Bill Act - implementation of provisions related to corporate tax. S. 559 - American Investment in Manufacturing and Main Street Act, all provisions. H.R. 1347 - American Investment in Manufacturing and Main Street Act, all provisions.
Client expense: $2,500,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · first_quarter · Taxation/Internal Revenue Code
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
2026 · first_quarter · Taxation/Internal Revenue Code
Monitor business tax issues; tax measures to support U.S. supply chains; proposals related to the deductibility of business interest, H.R. 1347 and S. 559, American Investment in Manufacturing and Main Street Act or the AIMM Act; proposed changes to corporate and international taxation; and implementation of PL 119-21.
Client expense: Not reported · Firm income: $60,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · fourth_quarter · Taxation/Internal Revenue Code
Monitor business tax issues; tax measures to support U.S. supply chains; proposals related to the deductibility of business interest, H.R. 1347 and S. 559, American Investment in Manufacturing and Main Street Act or the AIMM Act;proposed changes to corporate and international taxation;and, related issues under consideration for reconciliation legislation and H.R. 1, One Big Beautiful Bill Act.
Client expense: $720,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · fourth_quarter · Taxation/Internal Revenue Code
Issues related to digital goods. P.L. 119-21 - One Big Beautiful Bill Act - implementation of provisions related to corporate tax. S. 559 - American Investment in Manufacturing and Main Street Act, all provisions. H.R. 1347 - American Investment in Manufacturing and Main Street Act, all provisions.
Client expense: $2,570,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · fourth_quarter · Taxation/Internal Revenue Code
H.R. 33/S. 199, United States-Taiwan Expedited Double-Tax Relief Act H.R. 574/S. 187, Accelerate Long-term Investment Growth Now (ALIGN) Act H.R. 684, Protecting American Savers and Retirees Act H.R. 703/S. 213, Main Street Tax Certainty Act H.R. 1062, Growing and Preserving Innovation in America Act of 2025 H.R. 1177/S. 492, Improve and Enhance the Work Opportunity Tax Credit Act H.R. 1199/S. 695, Small Business Investment Act of 2025 H.R. 1301/S. 587, Death Tax Repeal Act H.R. 1347/S. 559, American Investment in Manufacturing and Main Street (AIMM) Act H.R. 1801/S. 772, Employer Participation in Repayment Act H.R. 1827/S. 847, Child Care Availability and Affordability Act H.R. 1990, American Innovation and R&D Competitiveness Act of 2025 H.R. 2089/S. 1839, Generating Retirement Ownership through Long-Term Holding H.R. 2777/S. 1371, S-CAP Act of 2025 H.R. 6055/S. 1642, Strengthening Essential Manufacturing and Industrial (SEMI) Investment Act H.R. 6231/S. 5370, Improve and Enhance the Work Opportunity Tax Credit Act H.R. 6506, Taxpayer Due Process Enhancement Act S. 615, Chemical Tax Repeal Act S. 796, Book Minimum Repeal Tax S. 1443, Mobile Workforce State Income Tax Simplification Act of 2025 S. 1605, International Competition for American Jobs Act S. 1642, Strengthening Essential Manufacturing and Industrial (SEMI) Investment Act H.J.Res. 65, Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service relating to Rules for Supervisory Approval of Penalties Draft legislation titled Child Care Tax Benefit Outreach and Assistance Act Proposed Rule, Department of the Treasury, Internal Revenue Service: Excise Tax on Repurchase of Corporate Stock (89 Fed. Reg. 25,980, April 12, 2024) Final Rule, Department of the Treasury, Internal Revenue Service: Guidance Related to the Foreign Tax Credit; Clarification of Foreign-Derived Intangible Income, T.D. 9959, (87 Fed. Reg. 276, January 4, 2022) as corrected by (87 Fed. Reg. 45,018-45,021, July 27, 2022) Proposed Rule, Department of the Treasury, Internal Revenue Service: Corporate Alternative Minimum Tax Applicable After 2022, (89 Fed. Reg. 75,062-75,243, September 13, 2024)(as corrected by 89 Fed. Reg. 104,909, December 26, 2024) Final Rule, Department of the Treasury, Internal Revenue Service: Rules Regarding Certain Disregarded Payments and Dual Consolidated Losses, T.D. 10026, (90 Fed. Reg. 3,003-3,021, January 14, 2025) Various issues relating to conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; work opportunity tax credit; potential modifications to the gasoline tax, including waiving or temporary suspension; implementation of 26 U.S. Code 174 - Amortization of research and experimental expenditures; implementation of the major tax and energy security provisions of the Inflation Reduction Act, (P.L. 117-169); implementation and administration of the major business and international tax provisions in the One Big Beautiful Bill Act (Pub. L. No. 119-21); IRS guidance related to the Foreign Tax Credit and the Arms Length Requirement; implementation of the Child and Dependent Care Tax Credit (CDCTC), the Dependent Care Assistance Program (DCAP), and the Employer Provided Child Care Tax Credit (45F); IRS Notice 2023-64 on Corporate Alternative Minimum Tax Implementation; implementation of the Corporate Transparency Act (CTA) under the National Defense Authorization Act for Fiscal Year 2021; Digital Services Taxes (DSTs); expansion of the list of preventive care benefits that may be provided by a high-deductible health plan (HDHP); potential efforts to increase income tax rates; reinstatement of the earnings before interest, tax, depreciation, and amortization (EBITDA) standard for business interest deductions; implementation of the One Big Beautiful Bill Act, (P.L. 119-21); potential U.S. legislative and administrative responses to the OECD/G20 Inclusive Framework on Base Erosion and Profit Shiftings two-pillar solution to address the tax challenges arising from the digitalization of the economy; advancing the proposed side-by-side solution described in the G7 Statement on Global Minimum Taxes of June 28, 2025; withdrawal or suspension of the Financial Accounting Standards Boards Accounting Standards Update 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures; opposing the extraterritorial application of Australias new public country-by-country reporting (PCBCR) regime to U.S. companies; tax enforcement practices of Mexicos Tax Administration Service; Financial Accounting Standards Board (FASB), Accounting Standards Update 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures
Client expense: $17,960,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, U.S. Trade Representative (USTR)
2025 · fourth_quarter · Taxation/Internal Revenue Code
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
2025 · fourth_quarter · Taxation/Internal Revenue Code
Monitor business tax issues; tax measures to support U.S. supply chains; proposals related to the deductibility of business interest, H.R. 1347 and S. 559, American Investment in Manufacturing and Main Street Act or the AIMM Act; proposed changes to corporate and international taxation; and implementation of PL 119-21.
Client expense: Not reported · Firm income: $60,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · fourth_quarter · Taxation/Internal Revenue Code
Issues related to corporate and international tax. Issues related IRC sections 11, 951A, 174, 168(k), and 163(j). (H.R. 1990, S. 1639, H.R. 574, S. 187, H.R. 1347, S. 559, S. 1688, H.R. 1 - Sections 70321, 70322, 70323, 70303, 70302, 70301). Issues related to foreign country tax administration.
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of, U.S. Trade Representative (USTR)
2025 · fourth_quarter · Taxation/Internal Revenue Code
Issues related to corporate and international taxation. Issues related to OECD Pillar 1 and Pillar 2 negotiations and agreements on the taxation of global income. Issues related to IRC sections 11, 164(a), 951A, 250, 163(j), and 174. (H.R. 1990, S. 1639, H.R. 1062, H.R. 1347, S. 559, S. 1688, H.R. 1 - Sections 70321, 70322, 70323, 70303, 70302).
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · fourth_quarter · Taxation/Internal Revenue Code
Issues related to corporate and international tax. Issues related to the OECD Pillar 1 and Pillar 2 negotiations and agreements on the taxation of global income. Issues related tax code sections 11, 45X, 164(a), 951A, 59A, 250, 174, 163(j), and 168(k). (H.R. 1347, S. 559, S, 1688, H.R. 1062, H.R. 574, S. 187, H.R. 1 - Sections 70321, 70322, 70323, 70331, 70302, 70303, 70301)
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2025 · fourth_quarter · Taxation/Internal Revenue Code
Issues related to corporate and international taxation. Issues related to OECD Pillar 1 and Pillar 2 negotiations and agreements on the taxation of global income and the potential impacts on financial reporting and the tax base of the U.S. and its Territories. Issues related to taxation of intellectual property income. Issues related to IRC sections 11, 164(a), 59A, 951A, 250, 163(j), 174 (H.R. 1990, S. 1639, H.R. 574, S. 187, H.R. 1062, H.R. 1347, S. 559, S. 1688, H.R. 1 - Sections 70321, 70322, 70323, 70331, 70303, 70302).
Client expense: Not reported · Firm income: $40,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · fourth_quarter · Taxation/Internal Revenue Code
Issues related to corporate and international taxation. Issues related to IRC sections 45X, 245A, 951A, 163(j), 174, 59A, and 965. (H.R. 1990, S. 1639, H.R. 1347, S. 559, S. 1688, H.R. 1 - Sections 70331, 70361, 70302, 70303)
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · fourth_quarter · Taxation/Internal Revenue Code
Issues related to corporate and international taxation. Issues related to OECD Pillar 1 and Pillar 2 negotiations and agreements on the taxation of global income and the potential impacts on financial reporting and on the tax base of the U.S. Issues related to IRC sections 11, 41 and 174, 55, 56A, and 59, 59A, 163(j), 168(k), 250, 951A, 954(c)(6), 954(d) and 954(e), 960(d)(2) (H.R. 1990, S. 1639, H.R. 1347, S. 559, S. 1688, H.R. 574, S. 187, H.R. 1062, S. 1605, S. 2976, H.R. 1 - Sections 70301, 70302, 70303, 70321, 70322, 70323, 70331, 70341, 70342, 70351, 70361.)
Client expense: Not reported · Firm income: $270,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · fourth_quarter · Taxation/Internal Revenue Code
Issues related to corporate and international tax. Issues related to OECD Pillar 2 negotiations and agreements on the taxation of global income. Issues related to IRC sections 951A, 168(k)(4), 163(j), 41, 38(c)(1), and 174. (H.R. 1990, S. 1639, H.R. 1347, S. 559, S. 1688, H.R. 574, S. 187, H.R. Sections - 70321, 70322, 70323, 70301, 70302, 70303). Issues related to retreaded tires. (H.R. 3401 and S. 2790)
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2025 · fourth_quarter · Taxation/Internal Revenue Code
Issues related to corporate and international tax. Issues related to OECD Pillar 2 negotiations and agreements on the taxation of global income. Issues related to IRC sections 11, 163(j), 951A, 250, and 174. (H.R. 1990, S. 1639, H.R. 1347, S. 559, S. 1688, H.R. 1 - Sections 70321, 70322, 70323, 70302, 70303, 70342)
Client expense: Not reported · Firm income: $60,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2025 · fourth_quarter · Taxation/Internal Revenue Code
Issues related to corporate and international tax. Issues related to OECD Pillar 2 negotiations and agreements on the taxation of global income and the potential impacts on financial reporting and the U.S. tax base. Issues related to IRC sections 11, 951A, and 174.(H.R. 1990, S. 1639, H.R. 1 - Sections 70321, 70322, 70323, 70302). Issues related to interest deductibility, including IRC section 163(j). (H.R. 1347, S. 559, S. 1688, H.R. 1 - Section 70303)
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, Natl Economic Council (NEC), SENATE, Treasury, Dept of
2025 · fourth_quarter · Taxation/Internal Revenue Code
Issues related to corporate and international tax. Issues related to OECD Pillar 2 negotiations and agreements on the taxation of global income. Issues related to IRC sections 951A, 168(k)(4), 163(j), 41, 38(c)(1), and 174. (H.R. 1990, S. 1639, H.R. 1347, S. 559, S. 1688, H.R. 574, S. 187, H.R. Sections - 70321, 70322, 70323, 70301, 70302, 70303). Issues related to retreaded tires. (H.R. 3401 and S. 2790)
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · fourth_quarter · Taxation/Internal Revenue Code
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. H.R. 1990 - American Innovation and R&D Competitiveness Act of 2025. H.R. 1347/S.559 - the American Investment in Manufacturing and Main Street Act (AIMM Act). Implementation of Public Law No: 119-21: One Big Beautiful Bill Act.
Client expense: $120,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · fourth_quarter · Taxation/Internal Revenue Code
Issues related to corporate taxation. Issues related to IRC sections 11, 163(j), 168(k), and 174. (H.R. 1990, S. 1639, H.R. 1347, S. 559, S. 1688, H.R. 574, S. 187, H.R. 1 - Sections 70303, 70301, 70302)
Client expense: Not reported · Firm income: $40,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · fourth_quarter · Taxation/Internal Revenue Code
Issues related to corporate and international taxation. Issues related to OECD Pillar 1 and Pillar 2 negotiations and agreements on the taxation of global income and the potential impacts on financial reporting and on the tax base of the U.S. Issues related to IRC sections 11, 41 and 174, 55, 56A, and 59, 59A, 163(j), 168(k), 250, 951A, 954(c)(6), 954(d) and 954(e), 960(d)(2) (H.R. 1990, S. 1639, H.R. 1347, S. 559, S. 1688, H.R. 574, S. 187, H.R. 1062, S. 1605, S. 2976, H.R. 1 - Sections 70301, 70302, 70303, 70321, 70322, 70323, 70331, 70341, 70342, 70351, 70361.)
Client expense: Not reported · Firm income: $250,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · fourth_quarter · Taxation/Internal Revenue Code
Issues related to corporate and international taxation. Issues related to OECD Pillar 1 and Pillar 2 negotiations and agreements on the taxation of global income and the potential impacts on financial reporting and on the tax base of the U.S. Issues related to IRC sections 11, 41 and 174, 55, 56A, and 59, 59A, 163(j), 168(k), 250, 951A, 954(c)(6) (H.R. 1990, S. 1639, H.R. 1347, S. 559, S. 1688, H.R. 574, S. 187, H.R. 1062, S. 1605, S. 2976, H.R. 1 - Sections 70301, 70302, 70303, 70321, 70322, 70323, 70331, 70341, 70342, 70351, 70361.)
Client expense: Not reported · Firm income: $250,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · fourth_quarter · Taxation/Internal Revenue Code
Issues related to corporate and international taxation. Issues related to OECD Pillar 1 and Pillar 2 negotiations and agreements on the taxation of global income and the potential impacts on financial reporting and on the tax base of the U.S. and its Territories. Issues related to the taxation of intellectual property income. Issues related to IRC sections 11, 41 and 174, 55, 56A, and 59, 59A, 163(j), 168(k), 250, 951A (H.R. 1990, S. 1639, H.R. 1347, S. 559, S. 1688, H.R. 574, S. 187, H.R. 1062, S. 1605, S. 2021, H.R. 1 - Sections 70301, 70302, 70303, 70321, 70322, 70323, 70331, 70341, 70342, 70361.)
Client expense: Not reported · Firm income: $70,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · fourth_quarter · Taxation/Internal Revenue Code
Issues related to corporate and international tax. Issues related to OECD Pillar 1 and Pillar 2 negotiations and agreements on the taxation of global income and the potential impacts on the tax base of the U.S. and its Territories. Issues related to IRC sections 11, 951A, 164(a), and 174. (H.R. 1990, S. 1639, H.R. 1 - Sections 70321, 70322, 70323, 70302). Issues related to interest deductibility, including IRC section 163(j). (H.R. 1347, S. 559, S. 1688, H.R. 1 - Section 70303)
Client expense: Not reported · Firm income: $40,000
2025 · third_quarter · Taxation/Internal Revenue Code
Monitor business tax issues; tax measures to support U.S. supply chains; proposals related to the deductibility of business interest, H.R. 1347 and S. 559, American Investment in Manufacturing and Main Street Act or the AIMM Act;proposed changes to corporate and international taxation;and, related issues under consideration for reconciliation legislation and H.R. 1, One Big Beautiful Bill Act.
Client expense: $750,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · third_quarter · Taxation/Internal Revenue Code
H.R. 1, One Big Beautiful Bill Act H.R. 33/S. 199, United States-Taiwan Expedited Double-Tax Relief Act H.R. 137, TCJA Permanency Act H.R. 574/S. 187, Accelerate Long-term Investment Growth Now (ALIGN) Act H.R. 684, Protecting American Savers and Retirees Act H.R. 703/S. 213, Main Street Tax Certainty Act H.R. 1062, Growing and Preserving Innovation in America Act of 2025 H.R. 1177/S. 492, Improve and Enhance the Work Opportunity Tax Credit Act H.R. 1199/S. 695, Small Business Investment Act of 2025 H.R. 1301/S. 587, Death Tax Repeal Act H.R. 1347/S. 559, American Investment in Manufacturing and Main Street (AIMM) Act H.R. 1801/S. 772, Employer Participation in Repayment Act H.R. 1827/S. 847, Child Care Availability and Affordability Act H.R. 1990, American Innovation and R&D Competitiveness Act of 2025 H.R. 2089/S. 1839, Generating Retirement Ownership through Long-Term Holding S. 615, Chemical Tax Repeal Act S. 796, Book Minimum Repeal Tax S. 1443, Mobile Workforce State Income Tax Simplification Act of 2025 S. 1605, International Competition for American Jobs Act S. 1639, American Innovation and Jobs Act S. 1642, Strengthening Essential Manufacturing and Industrial (SEMI) Investment Act S. 1821, Tackling Predatory Litigation Funding Act H.J.Res. 65, Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service relating to Rules for Supervisory Approval of Penalties Draft legislation responding to the Supreme Court of the United States decision in Commissioner v. Zuch Proposed Rule, Department of the Treasury, Internal Revenue Service: Excise Tax on Repurchase of Corporate Stock (89 Fed. Reg. 25,980, April 12, 2024) Final Rule, Department of the Treasury, Internal Revenue Service: Guidance Related to the Foreign Tax Credit; Clarification of Foreign-Derived Intangible Income, T.D. 9959, (87 Fed. Reg. 276, January 4, 2022) (as corrected by 87 Fed. Reg. 45,018-45,021, July 27, 2022) Proposed Rule, Department of the Treasury, Internal Revenue Service: Rules Regarding Dual Consolidated Losses and the Treatment of Certain Disregarded Payments, (89 Fed. Reg. 64,750, August 7, 2024) Proposed Rule, Department of the Treasury, Internal Revenue Service: Corporate Alternative Minimum Tax Applicable After 2022, (89 Fed. Reg. 75,062-75,243, September 13, 2024) (as corrected by 89 Fed. Reg. 104,909, December 26, 2024) Proposed Rule, Department of the Treasury, Internal Revenue Service: Source of Income from Cloud Transactions (90 Fed. Reg. 3,075-3,085, January 14, 2025) Various issues relating to pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; work opportunity tax credit; potential modifications to the gasoline tax, including waiving or temporary suspension; implementation of 26 U.S. Code 174 - Amortization of research and experimental expenditures; implementation of the major tax and energy security provisions of the Inflation Reduction Act, (P.L. 117-169); IRS guidance related to the Foreign Tax Credit and the Arms Length Requirement; implementation of the Child and Dependent Care Tax Credit (CDCTC), the Dependent Care Assistance Program (DCAP), and the Employer Provided Child Care Tax Credit (45F); IRS Notice 2023-64 on Corporate Alternative Minimum Tax Implementation; implementation of the Corporate Transparency Act (CTA) under the National Defense Authorization Act for Fiscal Year 2021; Digital Services Taxes (DSTs); expansion of the list of preventive care benefits that may be provided by a high-deductible health plan (HDHP); potential efforts to increase income tax rates; reinstatement of the earnings before interest, tax, depreciation, and amortization (EBITDA) standard for business interest deductions; implementation of the One Big Beautiful Bill Act, (P.L. 119-21); permanently extending and improving the temporary business, international, and estate tax provisions enacted as part of the 2017 Tax Cuts and Jobs Act, (P.L. No. 115-97); improvements to the Child and Dependent Care Tax Credit (CDCTC), Dependent Care Assistance Program (DCAP), and Employer Provided Child Care Tax Credit (section 45F); U.S. legislative and administrative responses to the OECD/G20 Inclusive Framework on Base Erosion and Profit Shiftings two-pillar solution to address the tax challenges arising from the digitalization of the economy; federal income tax treatment of employer-provided health insurance coverage; challenging the undertaxed profit rule (UTPR) established by Council Directive (EU) 2022/2523 of December 14, 2022; realizing the proposed side-by-side solution described in the G7 Statement on Global Minimum Taxes of June 28, 2025; delay or withdrawal of Financial Accounting Standards Boards (FASB) ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures; opposing the extraterritorial application of Australias new public country-by-country reporting (PCBCR) regime to U.S. companies; potential inclusion of Tackling Predatory Litigation Funding Act in Senate Finance Committees budget reconciliation (section 70605)
Client expense: $13,650,000 · Firm income: Not reported
Government targets: Alcohol & Tobacco Tax & Trade Bureau (TTB), Commerce, Dept of (DOC), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of, U.S. Trade Representative (USTR)
2025 · third_quarter · Taxation/Internal Revenue Code
Advocate for the continued deductibility of advertising as a business expense as part of the budget reconciliation process, including H.R. 1: One Big Beautiful Bill 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; H.R. 137, TCJA Permanency Act; S. 559/H.R. 1347, AIMM Act, S. 187/ H.R. 574, ALIGN Act; H.R. 1753, Community News and Small Business Support Act; H.R. 3010: No Handouts for Drug Advertisements Act.
Client expense: $520,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · third_quarter · Taxation/Internal Revenue Code
Work Opportunity Tax Credit (WOTC). Extension/enhancement of the Employee Retention Tax Credit (ERTC) and ERTC refund improvements. Tax rates, including corporate, individual, small business, and proposed cap on 199A. Net Investment Income Tax (NIIT), estate tax, capital gains, and step-up basis. IRS tax enforcement, and ERTC refund improvements. FICA tax tip credit. Bonus depreciation. Business meals deduction. Full expensing deduction. S. 213, Main Street Tax Certainty Act. Estate and gift tax. H.R. 1177, Improve and Enhance the Work Opportunity Tax Credit Act. Service Industry Tip Compliance Agreement (SITCA) program. S. 129, No Tax on Tips Act. S. 559, AIMM Act. S. 187, ALIGN Act. H.R. 996/S. 400, Paid Family and Medical Leave Tax Credit Extension and Enhancement Act. Deductibility of meals provided to employees. Business SALT deduction. Charitable contributions, including charitable deduction floor for corporations. H.R. 1753, Community News and Small Business Support Act. H.R. 1, One Big Beautiful Bill Act, tax provisions. H.R. 1301/S. 587, Death Tax Repeal Act of 2025.
Client expense: $810,000 · Firm income: Not reported
Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, SENATE, Small Business Administration (SBA), Treasury, Dept of
2025 · third_quarter · Taxation/Internal Revenue Code
Issues related to digital goods. P.L. 119-21 - One Big Beautiful Bill Act - implementation of provisions related to corporate tax. S. 559 - American Investment in Manufacturing and Main Street Act, all provisions. H.R. 1347 - American Investment in Manufacturing and Main Street Act, all provisions.
Client expense: $2,610,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · third_quarter · Taxation/Internal Revenue Code
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
2025 · third_quarter · Taxation/Internal Revenue Code
The One Big Beautiful Bill Act (PL 119-21 ), including proposed changes to taxes on certain partnerships and passive foreign investments, the Carried Interest Fairness Act (H.R. 1091/S. 445), the AIMM Act (H.R. 1347 /S. 559), the Small Business Investor Tax Parity Act (H.R. 652), the ALIGN Act H.R. 574/S. 187)legislation to provide a permanent extension of R&D expensing (H.R. 1990/S. 1639), and legislation related to the restoration of the imitation on downward attribution of stock ownership (H.R. 2186).
Client expense: $680,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2025 · third_quarter · Taxation/Internal Revenue Code
American Innovation and R&D Competitiveness Act of2025 (H.R.1990) (S.1639), make the immediate R&D expensing retroactive to 2022 and permanent. American Innovation and Jobs Act (No bill number) make the immediate R&D expensing retroactive to 2022 and permanent. American Investment in Manufacturing and Main St Act (H.R.1347) (S.559), support reinstatement of the Earnings Before Interest, Tax, Depreciation and Amortization (EBITDA) measure. Accelerate Long-term Investment Growth Now (ALIGN) Act (H.R.574) (S.187), support making expensing for American investments in machinery and equipment permanent. The Tax Cuts and Jobs Act (TCJA) implementation, general business tax issues (P.L.117-169). Global tax activities and discussions on Pillar One and Pillar Two at OECD (No bill number). Inflation Reduction Act of 2022, implementation of business tax provisions (P.L. 117-169). One Big Beautiful Bill Act (P.L. 119-21), general business tax issues, extenders, combined heat and power, provisions related to manufacturing.
Client expense: $1,130,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · third_quarter · Taxation/Internal Revenue Code
Monitor business tax issues; tax measures to support U.S. supply chains; proposals related to the deductibility of business interest, H.R. 1347 and S. 559, American Investment in Manufacturing and Main Street Act or the AIMM Act; proposed changes to corporate and international taxation; and, related issues under consideration for reconciliation legislation and H.R. 1, One Big Beautiful Bill Act.
Client expense: Not reported · Firm income: $60,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · third_quarter · Taxation/Internal Revenue Code
Issues related to corporate and international taxation. Issues related to IRC sections 245A, 951A, 163(j), 174, 59A, and 965. (H.R. 1990, S. 1639, H.R. 1347, S. 559, S. 1688, H.R. 1 - Sections 70331, 70361, 70302, 70303)
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · third_quarter · Taxation/Internal Revenue Code
Issues related to corporate and international taxation. Issues related to OECD Pillar 1 and Pillar 2 negotiations and agreements on the taxation of global income and the potential impacts on financial reporting and the tax base of the U.S. and its Territories. Issues related to taxation of intellectual property income. Issues related to IRC sections 11, 164(a), 59A, 951A, 250, 163(j), 174 (H.R. 1990, S. 1639, H.R. 574, S. 187, H.R. 1062, H.R. 1347, S. 559, S. 1688, H.R. 1 - Sections 70321, 70322, 70323, 70331, 70303, 70302) Issues related third party ligation financing (S. 1821, H.R. 1 - Section 70605).
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2025 · third_quarter · Taxation/Internal Revenue Code
Issues related to corporate and international tax. Issues related to the OECD Pillar 1 and Pillar 2 negotiations and agreements on the taxation of global income. Issues related tax code sections 11, 164(a), 951A, 59A, 250, 174, 163(j), and 168(k). (H.R. 1347, S. 559, S, 1688, H.R. 1062, H.R. 574, S. 187, H.R. 1 - Sections 70321, 70322, 70323, 70331, 70302, 70303, 70301)
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · third_quarter · Taxation/Internal Revenue Code
Issues related to corporate and international taxation. Issues related to OECD Pillar 1 and Pillar 2 negotiations and agreements on the taxation of global income. Issues related to IRC sections 11, 164(a), 951A, 250, 163(j), and 174. (H.R. 1990, S. 1639, H.R. 1062, H.R. 1347, S. 559, S. 1688, H.R. 1 - Sections 70321, 70322, 70323, 70303, 70302).
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · third_quarter · Taxation/Internal Revenue Code
Issues related to corporate and international taxation. Issues related to OECD Pillar 1 and Pillar 2 negotiations and agreements on the taxation of global income and the potential impacts on financial reporting and on the tax base of the U.S. Issues related to IRC sections 11, 41 and 174, 59A, 163(j) 164(a), 168(k), 250, 951A, 954(c)(6) (H.R. 1990, S. 1639, H.R. 1347, S. 559, S. 1688, H.R. 574, S. 187, H.R. 1062, S. 1605, S. 2976, H.R. 1 - Sections 70301, 70302, 70303, 70321, 70322, 70323, 70331, 70341, 70342, 70351, 70361.)
Client expense: Not reported · Firm income: $420,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2025 · third_quarter · Taxation/Internal Revenue Code
Issues related to corporate and international taxation. Issues related to OECD Pillar 1 and Pillar 2 negotiations and agreements on the taxation of global income and the potential impacts on financial reporting and on the tax base of the U.S. and its Territories. Issues related to the taxation of intellectual property income. Issues related to IRC sections 11, 41 and 174, 59A, 163(j) 164(a), 168(k), 250, 951A (H.R. 1990, S. 1639, H.R. 1347, S. 559, S. 1688, H.R. 574, S. 187, H.R. 1062, S. 1605, S. 2021, H.R. 1 - Sections 70301, 70302, 70303, 70321, 70322, 70323, 70331, 70341, 70342, 70361.)
Client expense: Not reported · Firm income: $450,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2025 · third_quarter · Taxation/Internal Revenue Code
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. H.R. 1990 - American Innovation and R&D Competitiveness Act of 2025. H.R. 1347/S.559 - AIMM Act. Implementation of Public Law No: 119-21: One Big Beautiful Bill Act.
Client expense: $130,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE