Employer Participation in Repayment Act

Independent Contractor Status H.R. 3495 Direct Seller and Real Estate Agent Harmonization Act Deduction for Employer Repayment of Student Loans S.772/H.R.1801 - Employer Participation in Repayment Act Definition of "Employee" S. 2228 Modern Worker Empowerment Act Correspondence with the Senate supporting the reauthorizing of the EB-5 Reform and Integrity Act.

Client expense: $15,460,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Housing Affordability and Availability H.R.1 One Big Beautiful Bill Act H.R. 1340 More Homes on the Market Act H.R. 2854 Neighborhood Homes Investment Act S.1515/H.R.2725 -Affordable Housing Credit Improvement Act H.R. 7349 Time to Heal Act Tax Reform H.R.1 One Big Beautiful Bill Act H.R 4327 No Tax on Home Sales Act H.R 1454/S. 631 Rural Historic Tax Credit Improvement Act H.R. 3469/S. 177 Tax Relief for Victims of Crime Scams and Disasters Act Communications with the House and Senate regarding protecting the 1031 like-kind exchange, capital gains tax, IRC Section 121 exclusion increase, the State and Local Tax deduction (SALT), and tax incentives to increase housing, and conversion of commercial property to residential units. Converting Commercial Real Estate to Housing Revitalizing Downtowns and Mainstreets Act 199A Deduction H.R.1 - One Big Beautiful Bill Act S.213/HR703 Main Street Tax Certainty Act H.R. 1301 Death Tax Repeal Act Natural Disasters H.R.1105 - Disaster Resiliency and Coverage Act Communications with the House of Representatives supporting H.R. 1491 Disaster Related Extension of Deadlines Act and H.R. 517 The Filing Relief for Natural Disasters Act. Employer Student Loan Repayment Deduction S.772/H.R.1801 - Employer Participation in Repayment Act

Client expense: $15,460,000 · Firm income: Not reported

H.R. 1801/S. 772- Employer Participation in Repayment Act H.R. 409 - Supporting Transit Commutes Act (STCA) H.R. 1177 /S. 492- Improve and Enhance the Work Opportunity Tax Credit (WOTC) Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

89 FR 61358 - Consumer Credit Offered to Borrowers in Advance of Expected Receipt of Compensation for Work: issues related to earned wage access. 89 FR 8084 - Regulatory Publication and Review Under the Economic Growth and Regulatory Paperwork Reduction Act of 1996: issues related to customer information program reform. 89 FR 101402 - Protecting Americans from Harmful Data Broker Practices (Regulation V): issues related to the proposed rule expanding the scope of the Fair Credit Reporting Act (FCRA) to cover data brokers and related activity. S.772 - Employer Participation in Repayment Act, all provisions. H.R.1602 - Financial Privacy Act of 2025: issues related to BSA reform. H.R.7428 - Earned Wage Access Consumer Protection Act, all provisions. S.3541 - Fair Audits and Inspections for Regulators Exams Act, all provisions. Continuing the Reduction of the Federal Bureaucracy Executive Order: issues related to the Community Development Financial Institutions Fund. Issues related to the nomination of Bill Briggs for SBA Deputy Director.

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

Government targets: Consumer Financial Protection Bureau (CFPB), Federal Deposit Insurance Corporation (FDIC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), Office of the Comptroller of the Currency (OCC), SENATE, Treasury, Dept of, White House Office

Housing Affordability and Availability H.R.1 One Big Beautiful Bill Act H.R. 1340 More Homes on the Market Act H.R. 2854 Neighborhood Homes Investment Act S.1515/H.R.2725 -Affordable Housing Credit Improvement Act Tax Reform H.R.1 One Big Beautiful Bill Act H.R 4327 No Tax on Home Sales Act H.R 1454/S. 631 Rural Historic Tax Credit Improvement Act H.R. 3469/S. 177 Tax Relief for Victims of Crime Scams and Disasters Act Communications with the House and Senate regarding protecting the 1031 like-kind exchange, capital gains tax, IRC Section 121 exclusion increase, the State and Local Tax deduction (SALT), and tax incentives to increase housing. Converting Commercial Real Estate to Housing Revitalizing Downtowns and Mainstreets Act 199A Deduction H.R.1 - One Big Beautiful Bill Act S.213/HR703 Main Street Tax Certainty Act H.R. 1301 Death Tax Repeal Act Natural Disasters H.R.1105 - Disaster Resiliency and Coverage Act Communications with the House of Representatives supporting H.R. 1491 Disaster Related Extension of Deadlines Act and H.R. 517 The Filing Relief for Natural Disasters Act. Employer Student Loan Repayment Deduction S.772/H.R.1801 - Employer Participation in Repayment Act

Client expense: $15,850,000 · Firm income: Not reported

Independent Contractor Status H.R. 3495 Direct Seller and Real Estate Agent Harmonization Act Deduction for Employer Repayment of Student Loans S.772/H.R.1801 - Employer Participation in Repayment Act Definition of "Employee" S. 2228 Modern Worker Empowerment Act

Client expense: $15,850,000 · Firm income: Not reported

H.R. 20/S. 852, Richard L. Trumka Protecting the Right to Organize Act of 2025 H.R. 581/S. 169, Child Care Workforce and Facilities Act of 2025 H.R. 1119, Unemployment Integrity Act of 2025 H.R. 1177/S. 492, Improve & Enhance the Work Opportunity Tax Credit Act H.R. 1319/S. 2228, Modern Worker Empowerment Act H.R. 1320, Modern Worker Security Act H.R. 1801/S. 772, Employer Participation in Repayment Act H.R. 1827/S. 847, Child Care Availability and Affordability Act H.R. 2572, Worker Enfranchisement Act H.R. 2952, SALT Act H.R. 2958, Balance the Scales Act Re: EBSA Investigation H.R. 3552/S. 1843, Second Chance Reauthorization Act of 2025 H.R. 3734, Essential Workers for Economic Advancement Act H.R. 4366, Save Local Business Act H.R. 4424, Securing Help for Involuntary Employment Loss and Displacement (SHIELD) Act H.R. 4896/S. 2613, Warehouse Worker Protection Act H.R. 5169, Retire through Ownership Act H.R. 5408/S. 844, Faster Labor Contracts Act H.R. 6655, A Stronger Workforce for America Act S. 1261, American Franchise Act S.2828, Child Care Modernization Act S.J.Res. 8, A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Department of Homeland Security relating to "Increase of the Automatic Extension Period of Employment Authorization and Documentation for Certain Employment Authorization Document Renewal Applicants" Draft legislation titled Working Families Flexibility Act Draft legislation titled Ensuring Workers Get PAID Act Draft legislation titled Fair and Open Competition Act Draft legislation titled Protecting the Right to Organize (PRO) Act Draft legislation titled Stop Unemployment Fraud Act Draft legislation titled Upward Mobility Act Potential legislation reauthorizing the Workforce Innovation and Opportunity Act Nominations of Scott Mayer and James Murphy to serve on the National Labor Relations Board Nomination of Crystal Carey to serve as General Counsel of the National Labor Relations Board Nomination of Janet Dhillon to be Director of the Pension Benefit Guaranty Corporation Labor Certification for Permanent Employment of Foreign Workers in the United States; Modernizing Schedule A To Include Consideration of Additional Occupations in Science, Technology, Engineering, and Mathematics (STEM) and Non-STEM Occupations (88 Fed. Reg. 88,290-88,295, February 13, 2024) OSHA Notice of Proposed Rulemaking Concerning Heat Injury and Illness Prevention in Outdoor and Indoor Settings (89 Fed. Reg. 70,698-70,699, August 30, 2024) Final Wage and Hour Division rulemaking defining classification of independent contractors and employees under FLSA (89 Fed. Reg. 1,638-1,743, January 10, 2024) Final Wage and Hour Division rulemaking Defining and Delimiting the Exemptions for Executive, Administrative, Professional, Outside Sales, and Computer Employees (89 Fed. Reg. 32,842-32,973, April 26, 2024) Solicitation for Public Comments on Provisions of Franchise Agreements and Franchisor Business Practices FTC Docket No: -2023-0026 Final OSHA rulemaking on Worker Walkaround Representative Designation Process (89 Fed. Reg. 22,558-22,601, April 1, 2024) Proposed Rule, National Labor Relations Board; Representation-Case Procedures: Election Bars; Proof of Majority Support in Construction Industry Collective-Bargaining Relationships (87 Fed. Reg. 66,890-66,933, November 4, 2022) Final rule regarding Representation-Case Procedures (88 Fed. Reg. 58,076-58,102, August 25, 2023) Various issues relating to unemployment insurance; paid leave including paid family and sick leave; reforms to the Fair Labor Standards Act (P.L. 75-178); debarment of federal contractors (blacklisting); Equal Employment Opportunity Commission (EEOC) conciliation regulation; rescission of the joint employer standard under the Fair Labor Standards Act (P.L. 75-718); priorities for reauthorization of the Workforce Innovation and Opportunity Act (P.L. 113-28); implementation of the Pregnant Workers Fairness Act (PWFA) (P.L. 117-328); implementation of the PUMP for Nursing Mothers (PUMP) Act (P.L. 117-328); FTC's Multilateral Pharmaceutical Merger Taskforce; USMCA Labor Council; proposed amendment to the U.S. Longshore and Harbor Workers Compensation Act (Longshore Act), relating to the establishment of statutory presumptions of coverage and compensability for illnesses; potential legislation on the minimum wage; legal and regulatory framework for evaluating mergers and acquisitions; corporate consolidation through serial acquisitions and roll-up strategies; accreditation of International Labor Conference delegation to the International Labor Organization; proposed restructuring plan for the National Institute for Occupational Safety and Health and its National Personal Protective Technology Laboratory; Talent Strategy: Building the Workforce for the Golden Age; implementation of the One Big Beautiful Bill Act, (P.L. 119-21); employer speech rights concerns to the National Labor Relations Board; Executive Order 14036, Promoting Competition in the American Economy; implementation of Executive Order 14330, Democratizing Access to Alternative Assets for 401(k) Investors; Registered Apprenticeship Program; elimination of Executive Order 14063, Use of Project Labor Agreements for Federal Construction Projects; antitrust and consumer protection law grounded in economic analysis; competition policy chapters in trade negotiations and associated agreements; appropriations for the Federal Trade Commission and Department of Justice; international concerns in the areas of antitrust, standards and investment; domestic and international antitrust policy; authority under the Federal Trade Commission Act sections 5, 13b and 19; policies and practices related to the FTC expanding its authority; transparency at the FTC; duration of FTC consent orders; FTC rulemaking authority and procedure under Federal Trade Commission Act Section 18; enforcement of the antitrust laws regarding mergers; contract terms and their relationship to competition, particularly relating to worker non-compete clauses and exclusive contracts; regulation of digital platforms; Robinson-Patman Act-related policy and enforcement matters; concerns related to FTC Trade Regulation Rule rulemaking; concerns related to Protecting Americans Data from Foreign Adversaries Act (P .L. 118-50); changes to the FTCs Hart-Scott-Rodino Antitrust Improvements Act merger filing rule; workforce development; education; second chance hiring; International Labor Organization and the international labor conference; apprenticeships

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

H.R. 1801/S. 772, Employer Participation in Repayment Act H.R. 2262, Flexibility for Workers Education Act H.R. 2270, Empowering Employer Child and Elder Care Solutions Act H.R. 2869, EBSA Investigations Transparency Act H.R. 2958, Balance the Scales Act H.R. 4329, Building Civic Bridges Act H.R. 4806/S. 2511, College Transparency Act S. 2828, Child Care Modernization Act of 2025 Draft legislation expanding the IRSs role in ensuring the utilization of the 45F tax credit Draft legislation creating a child care innovation grant within the SBA Department of Education Notice of Intent to Establish Negotiated Rulemaking Committees to prepare regulations for Higher Education Act programs as amended in the One Big Beautiful Bill Act (90 Fed. Reg. 35,261-35,264, July 25, 2025) Various issues relating to reauthorization and implementation of the Workforce Innovation and Opportunity Act (P.L. 113-128); higher education, including the reauthorization of the Higher Education Act (P.L. 89-329); implementation of the One Big Beautiful Bill Act, (P.L. 119-21); student data privacy in K-12 and higher education; Registered Apprenticeship Program; Department of Education: Requirements and Responsibilities for Third-Party Servicers and Institutions (Docket ID ED-2022-OPE-0103); Department of Educations proposed priority and definitions on Advancing Artificial Intelligence in Education; 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); general education and workforce preparation; education savings accounts

Client expense: $17,960,000 · Firm income: Not reported

Child and Dependent Care Tax Credit Enhancement Act (no bill number presently assigned) H.R. 2036/S. 925 - Credit for Caring Act of 2025 H.R. 1801/S. 772- Employer Participation in Repayment Act H.R. 409 - Supporting Transit Commutes Act (STCA) H.R. 1177 /S. 492- Improve and Enhance the Work Opportunity Tax Credit (WOTC) Act

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Housing Affordability and Availability H.R.1 One Big Beautiful Bill Act H.R. 1340 More Homes on the Market Act H.R. 2854 Neighborhood Homes Investment Act S.1515/H.R.2725 -Affordable Housing Credit Improvement Act Tax Reform H.R.1 One Big Beautiful Bill Act H.R 4327 No Tax on Home Sales Act H.R 1454/S. 631 Rural Historic Tax Credit Improvement Act H.R. 3469/S. 177 Tax Relief for Victims of Crime Scams and Disasters Act Communications with the House and Senate regarding protecting the 1031 like-kind exchange, capital gains tax, IRC Section 121 exclusion increase, the State and Local Tax deduction (SALT), and tax incentives to increase housing. Converting Commercial Real Estate to Housing Revitalizing Downtowns and Mainstreets Act 199A Deduction H.R.1 - One Big Beautiful Bill Act S.213/HR703 Main Street Tax Certainty Act H.R. 1301 Death Tax Repeal Act Natural Disasters H.R.1105 - Disaster Resiliency and Coverage Act Communications with the House of Representatives supporting H.R. 1491 Disaster Related Extension of Deadlines Act and H.R. 517 The Filing Relief for Natural Disasters Act. Employer Student Loan Repayment Deduction S.772/H.R.1801 - Employer Participation in Repayment Act

Client expense: $10,980,000 · Firm income: Not reported

Independent Contractor Status H.R. 3495 Direct Seller and Real Estate Agent Harmonization Act Deduction for Employer Repayment of Student Loans S.772/H.R.1801 - Employer Participation in Repayment Act Definition of "Employee" S. 2228 Modern Worker Empowerment Act

Client expense: $10,980,000 · Firm income: Not reported

H.R. 1801/S. 772, Employer Participation in Repayment Act H.R. 2262, Flexibility for Workers Education Act H.R. 2270, Empowering Employer Child and Elder Care Solutions Act H.R. 2869, EBSA Investigations Transparency Act H.R. 2958, Balance the Scales Act H.R. 4329, Building Civic Bridges Act H.R. 4806/S. 2511, College Transparency Act Department of Education Notice of Intent to Establish Negotiated Rulemaking Committees to prepare regulations for Higher Education Act programs as amended in the One Big Beautiful Bill Act (90 Fed. Reg. 35,261-35,264, July 25, 2025) Various issues relating to reauthorization and implementation of the Workforce Innovation and Opportunity Act (P.L. 113-128); higher education, including the reauthorization of the Higher Education Act (P.L. 89-329); implementation of the One Big Beautiful Bill Act, (P.L. 119-21); student data privacy in K-12 and higher education; childcare and early education; Department of Education: Requirements and Responsibilities for Third-Party Servicers and Institutions (Docket ID ED-2022-OPE-0103); Department of Educations proposed priority and definitions on Advancing Artificial Intelligence in Education; 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); general education and workforce preparation; educational data; education savings accounts

Client expense: $13,650,000 · Firm income: Not reported

H.R. 20/S. 852, Richard L. Trumka Protecting the Right to Organize Act of 2025 H.R. 581/S. 169, Child Care Workforce and Facilities Act of 2025 H.R. 1119, Unemployment Integrity Act of 2025 H.R. 1177/ S. 492, Improve & Enhance the Work Opportunity Tax Credit Act H.R. 1319/S. 2228, Modern Worker Empowerment Act H.R. 1320, Modern Worker Security Act H.R. 1801/S. 772, Employer Participation in Repayment Act H.R. 1827/S. 847, Child Care Availability and Affordability Act H.R. 2572, Worker Enfranchisement Act H.R. 2952, SALT Act H.R. 2958, Balance the Scales Act Re: EBSA Investigation H.R. 3552/S. 1843, Second Chance Reauthorization Act of 2025 H.R. 3734, Essential Workers for Economic Advancement Act H.R. 4366, Save Local Business Act H.R. 4424, Securing Help for Involuntary Employment Loss and Displacement Act (SHIELD) H.R. 4896/S. 2613, Warehouse Worker Protection Act H.R. 5169, Retire through Ownership Act H.R. 5408/S. 844, Faster Labor Contracts Act H.R. 6655, A Stronger Workforce for America Act S.J.Res. 8, A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Department of Homeland Security relating to "Increase of the Automatic Extension Period of Employment Authorization and Documentation for Certain Employment Authorization Document Renewal Applicants" Draft legislation titled Child Care Modernization Act Draft legislation titled Working Families Flexibility Act Draft legislation titled Ensuring Workers Get PAID Act Draft legislation titled Fair and Open Competition Act Draft legislation titled Protecting the Right to Organize (PRO) Act Potential legislation reauthorizing the Workforce Innovation and Opportunity Act (P.L.113-28) Nominations of Scott Mayer and James Murphy to serve on the National Labor Relations Board Nomination of Andrea Lucas to be Commissioner on the Equal Employment Opportunity Commission Nomination of Daniel Aronowitz to be Assistant Secretary for the Employee Benefits Security Administration Nomination of Janet Dhillon to be Director of the Pension Benefit Guaranty Corporation Labor Certification for Permanent Employment of Foreign Workers in the United States; Modernizing Schedule A To Include Consideration of Additional Occupations in Science, Technology, Engineering, and Mathematics (STEM) and Non-STEM Occupations (88 Fed. Reg. 88,290-88,295, February 13, 2024) OSHA Notice of Proposed Rulemaking Concerning Heat Injury and Illness Prevention in Outdoor and Indoor Settings (89 Fed. Reg. 70,698-70,699, August. 30, 2024) Final Wage and Hour Division rulemaking defining classification of independent contractors and employees under FLSA (89 Fed. Reg. 1,638-1,743, January 10, 2024) Final Wage and Hour Division rulemaking Defining and Delimiting the Exemptions for Executive, Administrative, Professional, Outside Sales, and Computer Employees (89 Fed. Reg. 32,842-32,973, April 26, 2024) Solicitation for Public Comments on Provisions of Franchise Agreements and Franchisor Business Practices FTC Docket No: -2023-0026 Final OSHA rulemaking on Worker Walkaround Representative Designation Process (89 Fed. Reg. 22,558-22,601, April 1, 2024) Proposed Rule, National Labor Relations Board; Representation-Case Procedures: Election Bars; Proof of Majority Support in Construction Industry Collective-Bargaining Relationships (87 Fed. Reg. 66,890-66,933, November 4, 2022) Final rule regarding Representation-Case Procedures (88 Fed. Reg. 58,076-58,102, August 25, 2023) Various issues relating to unemployment insurance; paid leave including paid family and sick leave; reforms to the Fair Labor Standards Act (P.L. 75-178); debarment of federal contractors (blacklisting); Equal Employment Opportunity Commission (EEOC) conciliation regulation; rescission of the joint employer standard under the Fair Labor Standards Act (P.L. 75-718); FTC's Multilateral Pharmaceutical Merger Taskforce; USMCA Labor Council; proposed amendment to the U.S. Longshore and Harbor Workers Compensation Act (Longshore Act), relating to the establishment of statutory presumptions of coverage and compensability for illnesses; potential legislation on the minimum wage; legal and regulatory framework for evaluating mergers and acquisitions; corporate consolidation through serial acquisitions and roll-up strategies; changes to the FTCs Hart-Scott-Rodino Antitrust Improvements Act merger filing rule; implementation of the Pregnant Workers Fairness Act (PWFA) (P.L. 117-328); implementation of the PUMP for Nursing Mothers (PUMP) Act (P.L. 117-328); accreditation of International Labor Conference delegation to the International Labor Organization; proposed restructuring plan for the National Institute for Occupational Safety and Health and its National Personal Protective Technology Laboratory; Talent Strategy: Building the Workforce for the Golden Age; implementation of the One Big Beautiful Bill Act, (P.L. 119-21); employer speech rights concerns to the National Labor Relations Board; Executive Order 14036, Promoting Competition in the American Economy; elimination of Executive Order 14063, Use of Project Labor Agreements for Federal Construction Projects; antitrust grounded in economic analysis; competition policy chapters in trade negotiations and associated agreements; appropriations for the Federal Trade Commission and Department of Justice; international concerns in the areas of antitrust, standards and investment; domestic and international antitrust policy; authority under the Federal Trade Commission Act sections 5, 13b and 19; policies and practices related to the FTC expanding its authority; transparency at the FTC; duration of FTC consent orders; enforcement of the antitrust laws regarding mergers; contract terms and their relationship to competition, particularly relating to worker non-compete clauses and exclusive contracts; regulation of digital platforms; Robinson-Patman Act-related policy and enforcement matters; concerns related to FTC Trade Regulation Rule rulemaking; concerns related to Protecting Americans Data from Foreign Adversaries Act (P.L. 118-50); policy matters related to the FTCs unfair and deceptive acts and practices authority; negative option rule, including revocation under the Congressional Review Act (P.L. 104-121); workforce development; education; second chance hiring; International Labor Organization and the international labor conference

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)

H.R. 2994/S. 1421 - Child and Dependent Care Tax Credit Enhancement Act H.R. 2036/S. 925 - Credit for Caring Act of 2025 H.R. 1801/S. 772- Employer Participation in Repayment Act H.R. 409 - Supporting Transit Commutes Act (STCA) H.R. 1177 /S. 492- Improve and Enhance the Work Opportunity Tax Credit (WOTC) Act S. 492 - Improve and Enhance the Work Opportunity Tax Credit Act Pub. L. 119-21 - One Big Beautiful Bill Act (Reconciliation package: employer-provided childcare credit, child and dependent care tax credit, Section 127 - exclusion for employer payments on student loans)

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Support for the Employer Participation in Repayment Act (H.R. 1801/S. 772)

Client expense: Not reported · Firm income: $30,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

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. 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. 3512/S. 1821, Tackling Predatory Litigation Funding Act S. 615, Chemical Tax Repeal Act S. 796, Book Minimum Repeal Tax S. 847, Child Care Availability and Affordability Act 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 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.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 Strengthening Essential Manufacturing and Industrial (SEMI) Investment Act Nomination of Billy Long to be Commissioner of the Internal Revenue Service (IRS) Nomination of Kenneth Kies to be Assistant Treasury Secretary for Tax Policy 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; Canada Digital Services Tax - C-59, An Act to implement certain provisions of the fall economic statement tabled in Parliament; 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); expiration of provisions from the 2017 Tax Cuts and Jobs Act; tax policy priorities for 2025; excise tax on stock buybacks; 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; inclusion of Section 45Q - Credit for Carbon Oxide Sequestration under the Inflation Reduction Act of 2022 (P.L. 117-169) in FY25 Budget; 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; 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); U.S. legislative response 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; child care related tax credits; dependent care assistance programs; proposals for third party litigation funders to pay tax on their income at the ordinary income tax rate plus a surcharge

H.R. 1, One Big Beautiful Bill Act H.R. 1801/S. 772, Employer Participation in Repayment Act H.R. 2262, Flexibility for Workers Education Act H.R. 2270, Empowering Employer Child and Elder Care Solutions Act Potential legislation similar to H.R. 7698/S.4196, Building Civic Bridges Act Various issues relating to reauthorization and implementation of the Workforce Innovation and Opportunity Act (P.L. 113-128); implementation of the Carl D. Perkins Career and Technical Education Act (P.L. 115-224); higher education, including the reauthorization of the Higher Education Act (P.L. 89-329); implementation of the Every Student Succeeds Act (P.L. 114-95); reauthorization of the Education Sciences Reform Act (P.L. 107-279); student data privacy in K-12 and higher education; general education and workforce preparation; childcare and early education; Department of Education: Requirements and Responsibilities for Third-Party Servicers and Institutions (Docket ID ED-2022-OPE-0103); 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)

Client expense: $19,340,000 · Firm income: Not reported

Housing Affordability and Availability H.R.1 - One Big Beautiful Bill Act H.R. 1340 -More Homes on the Market Act Neighborhood Homes Investment Act S.1515/H.R.2725 -Affordable Housing Credit Improvement Act Tax Reform H.R.1 - One Big Beautiful Bill Act Communications with the House and Senate regarding protecting the 1031 like-kind exchange, capital gains tax, IRC Section 121 exclusion increase, the State and Local Tax deduction (SALT), and tax incentives to increase housing. Converting Commercial Real Estate to Housing Revitalizing Downtowns and Mainstreets Act 199A Deduction H.R.1 - One Big Beautiful Bill Act S.213/HR703 Main Street Tax Certainty Act Death Tax Repeal Act Natural Disasters H.R.1105 - Disaster Resiliency and Coverage Act Communications with the House of Representatives supporting H.R. 1491 Disaster Related Extension of Deadlines Act and H.R. 517 The Filing Relief for Natural Disasters Act. Employer Student Loan Repayment Deduction S.772/H.R.1801 - Employer Participation in Repayment Act

Client expense: $16,080,000 · Firm income: Not reported

Independent Contractor Status Direct Seller and Real Estate Agent Harmonization Act Deduction for Employer Repayment of Student Loans S.772/H.R.1801 - Employer Participation in Repayment Act Definition of "Employee" Modern Worker Empowerment Act

Client expense: $16,080,000 · Firm income: Not reported

Retirement savings tax incentives, including the relevant provisions of H.R.1, the One Big Beautiful Bill Act; tax reform legislation, including the relevant provisions of H.R.1, the One Big Beautiful Bill Act; health savings accounts, including the relevant provisions of H.R.1, the One Big Beautiful Bill Act; student debt repayment tax incentives, including the relevant provisions of H.R.1, the One Big Beautiful Bill Act, H.R.1801, the Employer Participation in Repayment Act, and S.772, the Employer Participation in Repayment Act; digital asset taxation, including the relevant provisions of H.R.1, the One Big Beautiful Bill Act; tax treatment of financial products, including the relevant provisions of H.R. 2089, the Generating Retirement Ownership through Long-Term Holding Act, and S.1839, the Generating Retirement Ownership through Long-Term Holding Act

Client expense: $1,030,000 · Firm income: Not reported

Support for the Employer Participation in Repayment Act (H.R. 1801/S. 772)

Client expense: Not reported · Firm income: $30,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Child and Dependent Care Tax Credit Enhancement Act (no bill number presently assigned) S. 772/H.R. 1801 - Employer Participation in Repayment Act H.R. 409 - Supporting Transit Commutes Act (STCA) S. 492/H.R. 1177 - Improve and Enhance the Work Opportunity Tax Credit (WOTC) Act Pub. L. 119-21 - One Big Beautiful Bill Act (Reconciliation package: employer-provided childcare credit, child and dependent care tax credit, Section 127 - exclusion for employer payments on student loans)

Client expense: $560,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

ERISA Preemption Technical glitch in HR 1 that applied an unintended 21% excise tax on any company that sponsors a retirement plan, VEBA or sponsors a controlled charity Technical corrections to SECURE 2.0 Collective investment trusts and insurance company separate accounts for use by 403(b) plans; Retirement Fairness for Charities and Educational Institutions, (HR 1013) Age of required participation in retirement plans reduced from 21 to 18, (S. 1707) Automatic re-enrollment of unenrolled plan participants permitted by (S. 1831) EBSA Investigations Transparency Act (HR 2869) Transparency for Secret Litigation Agreements (HR 2958) Common Interest Agreements used by the U.S. DOL Pleading standards legislative proposal regarding applicable to ERISA cases Defined benefit pension plans and defined contribution plans; pension plan de-risking, retiree health accounts Required Roth catch-up contributions and Roth optional matching and non-elective contributions guidance Pension Benefit Guaranty Corporation (PBGC) premiums and due date for premiums in 2025 Student loans and Employer Participation in Repayment Act (S. 772 / HR 1801)

Client expense: $331,216 · Firm income: Not reported

89 FR 61358 - Consumer Credit Offered to Borrowers in Advance of Expected Receipt of Compensation for Work: issues related to earned wage access. 89 FR 8084 - Regulatory Publication and Review Under the Economic Growth and Regulatory Paperwork Reduction Act of 1996: issues related to customer information program reform. 89 FR 101402 - Protecting Americans from Harmful Data Broker Practices (Regulation V): issues related to the proposed rule expanding the scope of the Fair Credit Reporting Act (FCRA) to cover data brokers and related activity. S.772 - Employer Participation in Repayment Act, all provisions. H.R.1602 - Financial Privacy Act of 2025: issues related to BSA reform. H.R.7428 - Earned Wage Access Consumer Protection Act, all provisions. S.3541 - Fair Audits and Inspections for Regulators Exams Act, all provisions. Continuing the Reduction of the Federal Bureaucracy Executive Order: issues related to the Community Development Financial Institutions Fund. Issues related to the nomination of Bill Briggs for SBA Deputy Director.

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

Government targets: Consumer Financial Protection Bureau (CFPB), Federal Deposit Insurance Corporation (FDIC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), Office of the Comptroller of the Currency (OCC), SENATE, Treasury, Dept of, White House Office

H.R. 1801/S. 772, Employer Participation in Repayment Act Potential legislation similar to H.R. 7698/S. 4196, Building Civic Bridges Act Various issues relating to reauthorization and implementation of the Workforce Innovation and Opportunity Act (P.L. 113-128); implementation of the Carl D. Perkins Career and Technical Education Act (P.L. 115-224); higher education, including the reauthorization of the Higher Education Act (P.L. 89-329); implementation of the Every Student Succeeds Act (P.L. 114-95); reauthorization of the Education Sciences Reform Act (P.L. 107-279); student data privacy in K-12 and higher education; general education and workforce preparation; childcare and early education; Department of Education: Requirements and Responsibilities for Third-Party Servicers and Institutions (Docket ID ED-2022-OPE-0103); 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)

Client expense: $19,340,000 · Firm income: Not reported

Child and Dependent Care Tax Credit Enhancement Act (no bill number presently assigned) S. 772/H.R. 1801 - Employer Participation in Repayment Act H.R. 409 - Supporting Transit Commutes Act (STCA) S. 492/H.R. 1177 - Improve and Enhance the Work Opportunity Tax Credit (WOTC) Act

Client expense: $280,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Retirement savings tax incentives; tax reform legislation; health savings accounts; student debt repayment tax incentives, including the relevant provisions of S. 772 and H.R. 1801, the Employer Participation in Repayment Act; digital asset taxation; tax treatment of financial products, including the relevant provisions of H.R. 2089, the Generating Retirement Ownership through Long-Term Holding Act

Client expense: $620,000 · Firm income: Not reported

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

Support for the Employer Participation in Repayment Act (H.R. 1801/S. 772)

Client expense: Not reported · Firm income: $30,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE