Lobbying Income
—
Filings
79
Unique Clients
1
Active Period
2009–2026
Registrant-reported income from clients on LDA filings
Largest clients by registrant-reported income
Government entities explicitly identified as targets in LDA filings
Most frequently reported lobbying issues
Bill numbers found in source-reported LDA specific issue text; broad topic matches are excluded
To amend the Internal Revenue Code of 1986 to establish procedures relating to the attribution of errors in the case of third party payors of payroll taxes, and for other purposes.
2026 · third_quarter · Client: NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATIONS
H.R. 3223 - To amend the Internal Revenue Code regarding attribution of errors for third-party payroll tax filers. NAPEO supports this legislation to ensure payroll tax credits filed on aggregate returns by third-party payors are not delayed due to issues with a single client and to clarify that liability for improper claims rests with the benefiting client, subject to payor due diligence. The bill also ensures audits of one client do not delay credits for others and applies across aggregate filers. These changes would improve processing efficiency, deter fraud, and expedite delivery of payroll tax credits to small businesses. IRS Modernization - NAPEO supports modernization of IRS systems, including the use of electronic filing and increased transparency in processing aggregate returns filed by PEOs. Employee Retention Tax Credit (ERTC) - NAPEO is engaging with Congress and the IRS regarding the remaining inventory & timely processing of amended returns claiming ERTC credits.
Client expense: $180,000 · Firm income: —
Matched citations: H.R. 3223
To amend the Internal Revenue Code of 1986 to establish procedures relating to the attribution of errors in the case of third party payors of payroll taxes, and for other purposes.
2026 · second_quarter · Client: NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATIONS
H.R. 3223 - To amend the Internal Revenue Code regarding attribution of errors for third-party payroll tax filers. NAPEO supports this legislation to ensure payroll tax credits filed on aggregate returns by third-party payors are not delayed due to issues with a single client and to clarify that liability for improper claims rests with the benefiting client, subject to payor due diligence. The bill also ensures audits of one client do not delay credits for others and applies across aggregate filers. These changes would improve processing efficiency, deter fraud, and expedite delivery of payroll tax credits to small businesses. IRS Modernization - NAPEO supports modernization of IRS systems, including the use of electronic filing and increased transparency in processing aggregate returns filed by PEOs. Employee Retention Tax Credit (ERTC) - NAPEO is engaging with Congress and the IRS regarding the remaining inventory & timely processing of amended returns claiming ERTC credits.
Client expense: $190,000 · Firm income: —
Matched citations: H.R. 3223
To amend the Internal Revenue Code of 1986 to establish procedures relating to the attribution of errors in the case of third party payors of payroll taxes, and for other purposes.
2026 · first_quarter · Client: NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATIONS
H.R. 3223 - To amend the Internal Revenue Code regarding attribution of errors for third-party payroll tax filers. NAPEO supports this legislation to ensure payroll tax credits filed on aggregate returns by third-party payors are not delayed due to issues with a single client and to clarify that liability for improper claims rests with the benefiting client, subject to payor due diligence. The bill also ensures audits of one client do not delay credits for others and applies across aggregate filers. These changes would improve processing efficiency, deter fraud, and expedite delivery of payroll tax credits to small businesses. IRS Modernization - NAPEO supports modernization of IRS systems, including the use of electronic filing and increased transparency in processing aggregate returns filed by PEOs. Employee Retention Tax Credit (ERTC) - NAPEO is engaging with Congress and the IRS regarding the remaining inventory & timely processing of amended returns claiming ERTC credits.
Client expense: $180,000 · Firm income: —
Matched citations: H.R. 3223
To amend the Internal Revenue Code of 1986 to establish procedures relating to the attribution of errors in the case of third party payors of payroll taxes, and for other purposes.
2025 · fourth_quarter · Client: NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATIONS
HR 3223 - To amend the Internal Revenue Code of 1986 to establish procedures relating to the attribution of errors in the case of third party payors of payroll taxes, and for other purposes - NAPEO is lobbying in support of this legislation. H.R. 3223 would ensure that payroll tax credit claims filed on an aggregate return by third-party payors are not delayed due to problems with any one clients claim, and that the liability for any improper claims is assigned to the entity that initiates and benefits from the claim unless the third-party payor failed to take certain clear steps prior to filing the claim. By taking these actions, the federal government would save money by clarifying responsibility for payroll tax credits and deterring fraud and small businesses would receive their payroll tax credits in a more timely manner. Specifically, this legislation would: Ensure that any IRS audit or examination of a small business client of an aggregate tax filer does not delay the processing of any payroll tax credits claimed by the PEO or other third-party payor on behalf of other small business clients. Confirm that, with respect to any employer payroll tax credit, the small business client benefiting from the payroll tax credit is liable, and the PEO or other third-party payor is not liable, for any improperly claimed credit amount, provided that the PEO or other third-party payor took certain clear steps including: oVerifying certain wage information of which the PEO or other third-party payor has direct knowledge and collecting a certification from the client that includes certain information. oAccurately reporting the credit in accordance with the information certified by the client. oProviding the IRS with any information in its possession that the IRS could require the employer to provide, if needed to audit the employer. Be business-model neutral with respect to entities that file aggregate employment tax returns, that is, available to PEOs, IRS-certified PEOs, and agents under Code section 3504. IRS Modernization: NAPEO is lobbying Congress to call attention to the need for the IRS to use modern technology to process our tax claims. Specifically, we are asking Congress to require the IRS to use electronic returns and allow for transparency in the processing of tax returns submitted by PEOs. Additionally, NAPEO continues to work with Congress and the IRS to process amended tax returns containing Employee Retention Tax Credits (ERTC).
Client expense: $220,000 · Firm income: —
Matched citations: H.R. 3223, HR 3223
To amend the Internal Revenue Code of 1986 to establish procedures relating to the attribution of errors in the case of third party payors of payroll taxes, and for other purposes.
2025 · third_quarter · Client: NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATIONS
HR 3223 - To amend the Internal Revenue Code of 1986 to establish procedures relating to the attribution of errors in the case of third party payors of payroll taxes, and for other purposes - NAPEO is lobbying in support of this legislation. H.R. 3223 would ensure that payroll tax credit claims filed on an aggregate return by third-party payors are not delayed due to problems with any one clients claim, and that the liability for any improper claims is assigned to the entity that initiates and benefits from the claim unless the third-party payor failed to take certain clear steps prior to filing the claim. By taking these actions, the federal government would save money by clarifying responsibility for payroll tax credits and deterring fraud and small businesses would receive their payroll tax credits in a more timely manner. Specifically, this legislation would: Ensure that any IRS audit or examination of a small business client of an aggregate tax filer does not delay the processing of any payroll tax credits claimed by the PEO or other third-party payor on behalf of other small business clients. Confirm that, with respect to any employer payroll tax credit, the small business client benefiting from the payroll tax credit is liable, and the PEO or other third-party payor is not liable, for any improperly claimed credit amount, provided that the PEO or other third-party payor took certain clear steps including: oVerifying certain wage information of which the PEO or other third-party payor has direct knowledge and collecting a certification from the client that includes certain information. oAccurately reporting the credit in accordance with the information certified by the client. oProviding the IRS with any information in its possession that the IRS could require the employer to provide, if needed to audit the employer. Be business-model neutral with respect to entities that file aggregate employment tax returns, that is, available to PEOs, IRS-certified PEOs, and agents under Code section 3504. IRS Modernization: NAPEO is lobbying Congress to call attention to the need for the IRS to use modern technology to process our tax claims. Specifically, we are asking Congress to require the IRS to use electronic returns and allow for transparency in the processing of tax returns submitted by PEOs. Additionally, NAPEO continues to work with Congress and the IRS to process amended tax returns containing Employee Retention Tax Credits (ERTC).
Client expense: $180,000 · Firm income: —
Matched citations: H.R. 3223, HR 3223
To amend the Internal Revenue Code of 1986 to establish procedures relating to the attribution of errors in the case of third party payors of payroll taxes, and for other purposes.
2025 · second_quarter · Client: NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATIONS
HR 3223 - To amend the Internal Revenue Code of 1986 to establish procedures relating to the attribution of errors in the case of third party payors of payroll taxes, and for other purposes - NAPEO is lobbying in support of this legislation. H.R. 3223 would ensure that payroll tax credit claims filed on an aggregate return by third-party payors are not delayed due to problems with any one clients claim, and that the liability for any improper claims is assigned to the entity that initiates and benefits from the claim unless the third-party payor failed to take certain clear steps prior to filing the claim. By taking these actions, the federal government would save money by clarifying responsibility for payroll tax credits and deterring fraud and small businesses would receive their payroll tax credits in a more timely manner. Specifically, this legislation would: Ensure that any IRS audit or examination of a small business client of an aggregate tax filer does not delay the processing of any payroll tax credits claimed by the PEO or other third-party payor on behalf of other small business clients. Confirm that, with respect to any employer payroll tax credit, the small business client benefiting from the payroll tax credit is liable, and the PEO or other third-party payor is not liable, for any improperly claimed credit amount, provided that the PEO or other third-party payor took certain clear steps including: oVerifying certain wage information of which the PEO or other third-party payor has direct knowledge and collecting a certification from the client that includes certain information. oAccurately reporting the credit in accordance with the information certified by the client. oProviding the IRS with any information in its possession that the IRS could require the employer to provide, if needed to audit the employer. Be business-model neutral with respect to entities that file aggregate employment tax returns, that is, available to PEOs, IRS-certified PEOs, and agents under Code section 3504. IRS Modernization: NAPEO is lobbying Congress to call attention to the need for the IRS to use modern technology to process our tax claims. Specifically, we are asking Congress to require the IRS to use electronic returns and allow for transparency in the processing of tax returns submitted by PEOs. Additionally, NAPEO continues to work with Congress and the IRS to process amended tax returns containing Employee Retention Tax Credits (ERTC).
Client expense: $180,000 · Firm income: —
Matched citations: H.R. 3223, HR 3223
Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the National Labor Relations Board relating to "Standard for Determining Joint Employer Status".
2024 · third_quarter · Client: NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATIONS
Expanding the definition of joint employer - On October 26, 2023, the National Labor Relations Board (NLRB) announced its final joint employer rule. The rule states that two or more entities may be considered joint employers of a group of employees if each entity has an employment relationship with the employees, and if the entities share or co-determine one or more of the employees essential terms and conditions of employment. The effective date of the new rule is February 26, 2024. The new standard will only be applied to cases filed after the effective date. that it would delay the effective date of the joint employer rule to February 26, 2024, in order to facilitate resolution of legal challenges with respect to the rule. The NLRB also clarified that the new standard will only be applied to cases filed after the rule becomes effective. NAPEO is opposed to this rule and supports legislation (H.J. Res. 98) which repeals the joint employer standard. E-Delivery - Each year, employers and health plans send more than a billion sheets of paper to Americas families regarding their health care benefits. Despite a strong preference for e-delivery health plan communications, federal law prohibits employers from defaulting to safe and secure electronic communications. Aligned with an overwhelming employee preference for e-delivery, recent federal rulemaking allowed for e-delivery in employee retirement plans. Extending greater flexibility for e-delivery in health benefit plans is a commonsense, straightforward regulatory action that would benefit the backbone of the economy - American workers, employers, and labor organizations - all while reducing the climate and environmental impacts of mandatory paper health care mailings.
Client expense: $180,000 · Firm income: —
Matched citations: H.J. Res. 98
Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the National Labor Relations Board relating to "Standard for Determining Joint Employer Status".
2024 · second_quarter · Client: NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATIONS
Expanding the definition of joint employer - On October 26, 2023, the National Labor Relations Board (NLRB) announced its final joint employer rule. The rule states that two or more entities may be considered joint employers of a group of employees if each entity has an employment relationship with the employees, and if the entities share or co-determine one or more of the employees essential terms and conditions of employment. The effective date of the new rule is February 26, 2024. The new standard will only be applied to cases filed after the effective date. that it would delay the effective date of the joint employer rule to February 26, 2024, in order to facilitate resolution of legal challenges with respect to the rule. The NLRB also clarified that the new standard will only be applied to cases filed after the rule becomes effective. NAPEO is opposed to this rule and supports legislation (H.J. Res. 98) which repeals the joint employer standard. E-Delivery - Each year, employers and health plans send more than a billion sheets of paper to Americas families regarding their health care benefits. Despite a strong preference for e-delivery health plan communications, federal law prohibits employers from defaulting to safe and secure electronic communications. Aligned with an overwhelming employee preference for e-delivery, recent federal rulemaking allowed for e-delivery in employee retirement plans. Extending greater flexibility for e-delivery in health benefit plans is a commonsense, straightforward regulatory action that would benefit the backbone of the economy - American workers, employers, and labor organizations - all while reducing the climate and environmental impacts of mandatory paper health care mailings.
Client expense: $190,000 · Firm income: —
Matched citations: H.J. Res. 98
Tax Relief for American Families and Workers Act of 2024
2024 · second_quarter · Client: NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATIONS
Professional employer organizations (PEOs) provide payroll, employee benefits, and human resource services to more than 200,000 small and mid-sized businesses with 4 million employees nationwide. Small businesses contract with PEOs to provide these services, including the payment of wages to the employees and payment of the payroll taxes on those wages. PEOs are required under the licensing or registration laws of most states to report such wages under the Employer Identification Number (EIN) of the PEO. In addition, the Internal Revenue Code (IRC) requires CPEOs to report the wages under the CPEOs EIN accompanied by a schedule reporting wages on a client-by-client basis. The Employee Retention Tax Credit: Congress created the employee retention tax credit (ERTC) as part of the CARES Act to encourage businesses to keep employees on the payroll during the COVID-19 pandemic. The ERTC is a credit against payroll taxes that was initially made available with respect to wages paid by eligible employers after March 12, 2020 and before January 1, 2021. The Consolidated Appropriations Act, 2021 (CAA) retroactively made the ERTC available to many more small businesses by eliminating the prohibition on employers claiming the ERTC if they received a covered loan under the Paycheck Protection Program. Congress further expanded and extended the ERTC so that it was generally available for wages paid through September 30, 2021. In 2020, eligible employers could claim a maximum ERTC of $5,000 per employee. In 2021, the potential credit amount was increased significantly so that eligible employers could generally claim up to $7,000 per employee per quarter (for a per-employee maximum ERTC of $21,000 over Q1-Q3 2021). Apart from those limits, there was generally no aggregate cap on the amount of ERTC an eligible employer could claim. (Different rules applied for employers that met the definition of a recovery startup business.) Because the ERTC is a credit against payroll tax, it is claimed using the IRSs employment tax system. Instead of creating a separate tax form or process to help streamline ERTC claims, the IRS revised its existing employment tax returns (the quarterly-filed Form 941, for most employers), and required eligible employers to include any ERTC claims on their Form 941 for the applicable calendar quarter(s). Thus, an employer that was eligible to claim the ERTC for each quarter would have generally needed to claim the credit on six separate Forms 941 (Q2 2020 through Q3 2021). Because these claims are paper, and not electronic forms, there has been a processing backlog at the IRS. This backlog as of January 2024 is more than one million unprocessed Form 941-X (the form a small business would use to claim the ERTC). NAPEO is asking both Congress and the IRS to take action to eliminate this backlog. The backlog is harming small businesses that are entitled to this credit, and further delays may harm the ability of many small companies to continue operating. A second tax issue that NAPEO is working on concerns liability for payroll taxes claimed by the clients of PEOs. Congress continues to enact tax relief for small businesses by providing tax credits against the employers payroll tax liability. Examples include the research and development (R&D) payroll tax credit and the employee retention tax credit (ERTC). IRS procedures generally require that payroll tax credits be claimed on (or in connection with) the employers employment tax return. In the case of an employer whose employment taxes are reported on a PEOs aggregate Form 941 (referred to as a client employer), the only way for the client employer to claim a payroll tax credit is for the PEO to claim the credit on behalf of its client on the PEOs aggregate tax form (Form 941). When a PEO claims a payroll tax credit on behalf of a client employer, IRS procedures generally require the PEO to file Schedule R (Form 941) to provide client-level information regarding the client employers tax credit. A client employers eligibility for a payroll tax credit and the amount of the allowed credit is based on information that a PEO typically does not possess, such as a clients corporate tax return or quarterly gross receipts. Thus, to claim a payroll tax credit on behalf of its client, a PEO must rely on certain information provided by the client employer that in many cases the PEO is unable to verify. If it turns out that the credit was improperly claimed, it is unfair to hold the PEO liable if the client employer provides inaccurate information to the PEO. In addition, if the IRS subsequently examines a client employers payroll tax credit claim that was reported on a PEOs aggregate Form 941, this could negatively affect unrelated client employers by causing substantial delays in other clients receipt of payroll tax credits. An IRS examination of one clients payroll tax credit claim should not adversely affect other taxpayers. NAPEO is asking both the IRS and Congress to clarify and better define liability for payroll taxes filed by aggregate tax files, which includes PEOs and CPEOs. Given the increasing number of payroll tax credits targeted at small businesses - many of which depend on PEOs for payroll processing and reporting their employment taxes - it is critical that the tax code adequately address liability for improperly claimed credits on an aggregate tax return. NAPEO supports legislation that would: * Confirm that, with respect to any tax provision providing for an employer payroll tax credit, the client employer benefitting from the payroll tax credit is liable, and the PEO is not liable, for any improperly claimed credit amount, provided that the PEO reported the credit in accordance with information provided by the client. This would further clarify congressional intent in describing multiple payroll tax credits in Code section 3511(d)(2), which provides that client employers remain the taxpayer for purposes of such credits. * Ensure that any IRS examination or investigation of a client employers payroll tax credit claim that was reported on a PEOs aggregate employment tax return does not impact any other taxpayers, including with respect to delays in the processing or benefit of any payroll tax credits claimed by the PEO on behalf of other client employers. * Be business-model neutral with respect to entities that file aggregate employment tax returns , that is, available to PEOs, CPEOs, and agents under Code section 3504. H.R. 7024, The Tax Relief for American Working Families Act. NAPEO lobbied to ensure that the date for ending the Employee Retention Tax Credit (ERTC) was not made retroactive. In addition, NAPEO lobbied the House of Representatives in support of this bill once it was introduced.
Client expense: $190,000 · Firm income: —
Matched citations: H.R. 7024
Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the National Labor Relations Board relating to "Standard for Determining Joint Employer Status".
2024 · first_quarter · Client: NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATIONS
Expanding the definition of joint employer - On October 26, 2023, the National Labor Relations Board (NLRB) announced its final joint employer rule. The rule states that two or more entities may be considered joint employers of a group of employees if each entity has an employment relationship with the employees, and if the entities share or co-determine one or more of the employees essential terms and conditions of employment. The effective date of the new rule is February 26, 2024. The new standard will only be applied to cases filed after the effective date. that it would delay the effective date of the joint employer rule to February 26, 2024, in order to facilitate resolution of legal challenges with respect to the rule. The NLRB also clarified that the new standard will only be applied to cases filed after the rule becomes effective. NAPEO is opposed to this rule and supports legislation (H.J. Res. 98) which repeals the joint employer standard
Client expense: $200,000 · Firm income: —
Matched citations: H.J. Res. 98
Tax Relief for American Families and Workers Act of 2024
2024 · first_quarter · Client: NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATIONS
Professional employer organizations (PEOs) provide payroll, employee benefits, and human resource services to more than 200,000 small and mid-sized businesses with 4 million employees nationwide. Small businesses contract with PEOs to provide these services, including the payment of wages to the employees and payment of the payroll taxes on those wages. PEOs are required under the licensing or registration laws of most states to report such wages under the Employer Identification Number (EIN) of the PEO. In addition, the Internal Revenue Code (IRC) requires CPEOs to report the wages under the CPEOs EIN accompanied by a schedule reporting wages on a client-by-client basis. The Employee Retention Tax Credit: Congress created the employee retention tax credit (ERTC) as part of the CARES Act to encourage businesses to keep employees on the payroll during the COVID-19 pandemic. The ERTC is a credit against payroll taxes that was initially made available with respect to wages paid by eligible employers after March 12, 2020 and before January 1, 2021. The Consolidated Appropriations Act, 2021 (CAA) retroactively made the ERTC available to many more small businesses by eliminating the prohibition on employers claiming the ERTC if they received a covered loan under the Paycheck Protection Program. Congress further expanded and extended the ERTC so that it was generally available for wages paid through September 30, 2021. In 2020, eligible employers could claim a maximum ERTC of $5,000 per employee. In 2021, the potential credit amount was increased significantly so that eligible employers could generally claim up to $7,000 per employee per quarter (for a per-employee maximum ERTC of $21,000 over Q1-Q3 2021). Apart from those limits, there was generally no aggregate cap on the amount of ERTC an eligible employer could claim. (Different rules applied for employers that met the definition of a recovery startup business.) Because the ERTC is a credit against payroll tax, it is claimed using the IRSs employment tax system. Instead of creating a separate tax form or process to help streamline ERTC claims, the IRS revised its existing employment tax returns (the quarterly-filed Form 941, for most employers), and required eligible employers to include any ERTC claims on their Form 941 for the applicable calendar quarter(s). Thus, an employer that was eligible to claim the ERTC for each quarter would have generally needed to claim the credit on six separate Forms 941 (Q2 2020 through Q3 2021). Because these claims are paper, and not electronic forms, there has been a processing backlog at the IRS. This backlog as of January 2024 is more than one million unprocessed Form 941-X (the form a small business would use to claim the ERTC). NAPEO is asking both Congress and the IRS to take action to eliminate this backlog. The backlog is harming small businesses that are entitled to this credit, and further delays may harm the ability of many small companies to continue operating. A second tax issue that NAPEO is working on concerns liability for payroll taxes claimed by the clients of PEOs. Congress continues to enact tax relief for small businesses by providing tax credits against the employers payroll tax liability. Examples include the research and development (R&D) payroll tax credit and the employee retention tax credit (ERTC). IRS procedures generally require that payroll tax credits be claimed on (or in connection with) the employers employment tax return. In the case of an employer whose employment taxes are reported on a PEOs aggregate Form 941 (referred to as a client employer), the only way for the client employer to claim a payroll tax credit is for the PEO to claim the credit on behalf of its client on the PEOs aggregate tax form (Form 941). When a PEO claims a payroll tax credit on behalf of a client employer, IRS procedures generally require the PEO to file Schedule R (Form 941) to provide client-level information regarding the client employers tax credit. A client employers eligibility for a payroll tax credit and the amount of the allowed credit is based on information that a PEO typically does not possess, such as a clients corporate tax return or quarterly gross receipts. Thus, to claim a payroll tax credit on behalf of its client, a PEO must rely on certain information provided by the client employer that in many cases the PEO is unable to verify. If it turns out that the credit was improperly claimed, it is unfair to hold the PEO liable if the client employer provides inaccurate information to the PEO. In addition, if the IRS subsequently examines a client employers payroll tax credit claim that was reported on a PEOs aggregate Form 941, this could negatively affect unrelated client employers by causing substantial delays in other clients receipt of payroll tax credits. An IRS examination of one clients payroll tax credit claim should not adversely affect other taxpayers. NAPEO is asking both the IRS and Congress to clarify and better define liability for payroll taxes filed by aggregate tax files, which includes PEOs and CPEOs. Given the increasing number of payroll tax credits targeted at small businesses - many of which depend on PEOs for payroll processing and reporting their employment taxes - it is critical that the tax code adequately address liability for improperly claimed credits on an aggregate tax return. NAPEO supports legislation that would: * Confirm that, with respect to any tax provision providing for an employer payroll tax credit, the client employer benefitting from the payroll tax credit is liable, and the PEO is not liable, for any improperly claimed credit amount, provided that the PEO reported the credit in accordance with information provided by the client. This would further clarify congressional intent in describing multiple payroll tax credits in Code section 3511(d)(2), which provides that client employers remain the taxpayer for purposes of such credits. * Ensure that any IRS examination or investigation of a client employers payroll tax credit claim that was reported on a PEOs aggregate employment tax return does not impact any other taxpayers, including with respect to delays in the processing or benefit of any payroll tax credits claimed by the PEO on behalf of other client employers. * Be business-model neutral with respect to entities that file aggregate employment tax returns , that is, available to PEOs, CPEOs, and agents under Code section 3504. H.R. 7024, The Tax Relief for American Working Families Act. NAPEO lobbied to ensure that the date for ending the Employee Retention Tax Credit (ERTC) was not made retroactive. In addition, NAPEO lobbied the House of Representatives in support of this bill once it was introduced.
Client expense: $200,000 · Firm income: —
Matched citations: H.R. 7024
Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the National Labor Relations Board relating to "Standard for Determining Joint Employer Status".
2023 · fourth_quarter · Client: NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATIONS
Expanding the definition of joint employer - On October 26, 2023, the National Labor Relations Board (NLRB) announced its final joint employer rule. The rule states that two or more entities may be considered joint employers of a group of employees if each entity has an employment relationship with the employees, and if the entities share or co-determine one or more of the employees essential terms and conditions of employment. The effective date of the new rule is February 26, 2024. The new standard will only be applied to cases filed after the effective date. that it would delay the effective date of the joint employer rule to February 26, 2024, in order to facilitate resolution of legal challenges with respect to the rule. The NLRB also clarified that the new standard will only be applied to cases filed after the rule becomes effective. NAPEO is opposed to this rule and supports legislation (H.J. Res. 98) which repeals the joint employer standard
Client expense: $220,000 · Firm income: —
Matched citations: H.J. Res. 98
American Innovation and Jobs Act
2021 · fourth_quarter · Client: NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATIONS
NAPEO is asking Congress to amend the R&D tax credit to clarify that liability for incorrectly or falsely taking this credit rests with the client of a PEO. In addition, NAPEO has asked the Dept. of Treasury and the IRS to ensure that enforcement against incorrect or false claims of the R&D tax credit focuses on the entity that claimed the credit. Specifically, NAPEO has asked to have language added to S. 749, the American Innovation and Jobs Act that would clarify the liability for the R&D tax credit for third party tax entities such as PEOs. Certified PEO Program: NAPEO asked the IRS to permanently allow certified PEOs to use electronic signatures on IRS Form 8973; to clarify the suspension and revocation process in the CPEO program; and to simplify the process of filing the ERTC - and make these processes electronic where possible. PEO client deferral of payroll taxes/repayment of deferred taxes: Section 2302 of the CARES Act allowed employers to defer the deposit and payment of the employer's share of Social Security taxes for the period of March 27, 2020, through December 31, 2020. Employers must pay 50% of the deferred amount by December 31, 2021, and the remaining portion by December 31, 2022, to avoid penalties and interest. Importantly, the CARES Act provides that, if an employer directs a PEO to defer the payment of the employers share of Social Security taxes during the deferral period, then such employer shall be solely liable for the payment of deferred amounts by the applicable due dates. The IRS has may not have the resources to timely match all repayments of deferred amounts against the amount of the deferral liability at the client employer level as reported on the Schedule R. As a result of this limitation, the IRS is planning to rely on the PEO to help reconcile repayments and to assist the IRS in eventually transferring what has initially been recorded by the IRS as a PEO tax liability to the appropriate client employers accounts. This policy has raised a variety of concerns for the PEO industry, including - * PEOs generally lack information regarding (1) client employers that made repayments outside of the PEO relationship, and the amount of such payment, and (2) client employers that failed to repay a deferred amount when due. * Many employers (PEO clients) whose deferrals were reported by a PEO on Schedule R may no longer be a client of that PEO, and some may have gone out of business. Others may have entered a service contract with a different PEO. Once a PEO contract is terminated, the former client employer is much less likely to provide their deferred amount to the PEO for payment to the IRS or even to inform the PEO that the employer submitted payment itself directly to the IRS. NAPEO is working with the IRS to address these concerns and address the problems this approach raises.
Client expense: $120,000 · Firm income: —
Matched citations: S. 749
American Innovation and Jobs Act
2021 · third_quarter · Client: NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATIONS
NAPEO is asking Congress to amend the R&D tax credit to clarify that liability for incorrectly or falsely taking this credit rests with the client of a PEO. In addition, NAPEO has asked the Dept. of Treasury and the IRS to ensure that enforcement against incorrect or false claims of the R&D tax credit focuses on the entity that claimed the credit. Specifically, NAPEO has asked to have language added to S. 749, the American Innovation and Jobs Act that would clarify the liability for the R&D tax credit for third party tax entities such as PEOs. Certified PEO Program: NAPEO asked the IRS to permanently allow certified PEOs to use electronic signatures on IRS Form 8973; to clarify the suspension and revocation process in the CPEO program; and to simplify the process of filing the ERTC - and make these processes electronic where possible. PEO client deferral of payroll taxes/repayment of deferred taxes: Section 2302 of the CARES Act allowed employers to defer the deposit and payment of the employer's share of Social Security taxes for the period of March 27, 2020, through December 31, 2020. Employers must pay 50% of the deferred amount by December 31, 2021, and the remaining portion by December 31, 2022, to avoid penalties and interest. Importantly, the CARES Act provides that, if an employer directs a PEO to defer the payment of the employers share of Social Security taxes during the deferral period, then such employer shall be solely liable for the payment of deferred amounts by the applicable due dates. The IRS has may not have the resources to timely match all repayments of deferred amounts against the amount of the deferral liability at the client employer level as reported on the Schedule R. As a result of this limitation, the IRS is planning to rely on the PEO to help reconcile repayments and to assist the IRS in eventually transferring what has initially been recorded by the IRS as a PEO tax liability to the appropriate client employers accounts. This policy has raised a variety of concerns for the PEO industry, including - * PEOs generally lack information regarding (1) client employers that made repayments outside of the PEO relationship, and the amount of such payment, and (2) client employers that failed to repay a deferred amount when due. * Many employers (PEO clients) whose deferrals were reported by a PEO on Schedule R may no longer be a client of that PEO, and some may have gone out of business. Others may have entered a service contract with a different PEO. Once a PEO contract is terminated, the former client employer is much less likely to provide their deferred amount to the PEO for payment to the IRS or even to inform the PEO that the employer submitted payment itself directly to the IRS. NAPEO is working with the IRS to address these concerns and address the problems this approach raises.
Client expense: $80,000 · Firm income: —
Matched citations: S. 749
American Innovation and Jobs Act
2021 · second_quarter · Client: NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATIONS
Employee Retention Tax Credit (ERTC): NAPEO asked Congress, the Treasury, and the IRS to extend special reporting rules for the ERTC contained in the Consolidated Appropriations Act (CAA) to allow employers the option to claim the ERTC with respect to qualified wages paid in 2020 or 2021 on their future payroll tax returns, without the need to file amended returns for each quarter. In addition, NAPEO asked the IRS and Treasury to allow for retroactive ERTC claims from 2020 to be taken on 2021 quarterly tax returns. Finally, NAPEO asked Treasury/IRS to create a special post box for ERTC 941-X filings, to help expedite the processing of these tax returns. NAPEO is asking Congress to amend the R&D tax credit to clarify that liability for incorrectly or falsely taking this credit rests with the client of a PEO. In addition, NAPEO has asked the Dept. of Treasury and the IRS to ensure that enforcement against incorrect or false claims of the R&D tax credit focuses on the entity that claimed the credit. Specifically, NAPEO has asked to have language added to S. 749, the American Innovation and Jobs Act that would clarify the liability for the R&D tax credit for third party tax entities such as PEOs. Certified PEO Program: NAPEO asked the IRS to permanently allow certified PEOs to use electronic signatures on IRS Form 8973; to clarify the suspension and revocation process in the CPEO program; and to simplify the process of filing the ERTC - and make these processes electronic where possible.
Client expense: $80,000 · Firm income: —
Matched citations: S. 749
Local Chamber, Tourism, and 501(c)(6) Protection Act of 2020
2020 · fourth_quarter · Client: NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATIONS
Payroll Protection Plan Loans: NAPEO lobbied Congress on the following legislation - H.R. 7777/S. 4117: to forgive all PPP loans of $150,000 or less; H.R. 6800 (HEROs ACT)/H.R. 6697, The Local Chamber, Tourism, and 501(c)(6) Protection Act of 2020 - provision in HEROs Act that would allow 501(c)(6) organizations to be eligible for PPP loans/H.R. 6697 would do the same; H.R. 8265 which would amend the Small Business Act and the CARES Act to establish a program for second draw loans and make other modifications to the paycheck protection program; and Asked the Small Business Administration to reinforce its regulations and guidance stating that a 941 was not necessary for a small business to apply for and obtain PPP Loan forgiveness and that a statement from a 3rd party payroll provider was sufficient.
Client expense: $110,000 · Firm income: —
Matched citations: H.R. 6697
The Heroes Act
2020 · fourth_quarter · Client: NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATIONS
Payroll Protection Plan Loans: NAPEO lobbied Congress on the following legislation - H.R. 7777/S. 4117: to forgive all PPP loans of $150,000 or less; H.R. 6800 (HEROs ACT)/H.R. 6697, The Local Chamber, Tourism, and 501(c)(6) Protection Act of 2020 - provision in HEROs Act that would allow 501(c)(6) organizations to be eligible for PPP loans/H.R. 6697 would do the same; H.R. 8265 which would amend the Small Business Act and the CARES Act to establish a program for second draw loans and make other modifications to the paycheck protection program; and Asked the Small Business Administration to reinforce its regulations and guidance stating that a 941 was not necessary for a small business to apply for and obtain PPP Loan forgiveness and that a statement from a 3rd party payroll provider was sufficient.
Client expense: $110,000 · Firm income: —
Matched citations: H.R. 6800
Get America Back to Work Act
2020 · fourth_quarter · Client: NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATIONS
NAPEO lobbied in support of the following COVID-19 liability reform bills - S. 4317, The Safe To Work Act, which would discourage insubstantial lawsuits relating to COVID-19 while preserving the ability of individuals and businesses that have suffered real injury to obtain complete relief. H.R. 7528, The Get America Back to Work Act, which would limit the civil liability of persons for the spread or possible transmission of SARS-COV-2 caused by an act or omission while acting in good faith during the COVID-19 emergency period.
Client expense: $110,000 · Firm income: —
Matched citations: H.R. 7528
Paycheck Protection Small Business Forgiveness Act
2020 · fourth_quarter · Client: NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATIONS
Payroll Protection Plan Loans: NAPEO lobbied Congress on the following legislation - H.R. 7777/S. 4117: to forgive all PPP loans of $150,000 or less; H.R. 6800 (HEROs ACT)/H.R. 6697, The Local Chamber, Tourism, and 501(c)(6) Protection Act of 2020 - provision in HEROs Act that would allow 501(c)(6) organizations to be eligible for PPP loans/H.R. 6697 would do the same; H.R. 8265 which would amend the Small Business Act and the CARES Act to establish a program for second draw loans and make other modifications to the paycheck protection program; and Asked the Small Business Administration to reinforce its regulations and guidance stating that a 941 was not necessary for a small business to apply for and obtain PPP Loan forgiveness and that a statement from a 3rd party payroll provider was sufficient.
Client expense: $110,000 · Firm income: —
Matched citations: H.R. 7777
To amend the Small Business Act and the CARES Act to establish a program for second draw loans and make other modifications to the paycheck protection program, and for other purposes.
2020 · fourth_quarter · Client: NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATIONS
Payroll Protection Plan Loans: NAPEO lobbied Congress on the following legislation - H.R. 7777/S. 4117: to forgive all PPP loans of $150,000 or less; H.R. 6800 (HEROs ACT)/H.R. 6697, The Local Chamber, Tourism, and 501(c)(6) Protection Act of 2020 - provision in HEROs Act that would allow 501(c)(6) organizations to be eligible for PPP loans/H.R. 6697 would do the same; H.R. 8265 which would amend the Small Business Act and the CARES Act to establish a program for second draw loans and make other modifications to the paycheck protection program; and Asked the Small Business Administration to reinforce its regulations and guidance stating that a 941 was not necessary for a small business to apply for and obtain PPP Loan forgiveness and that a statement from a 3rd party payroll provider was sufficient.
Client expense: $110,000 · Firm income: —
Matched citations: H.R. 8265
Paycheck Protection Small Business Forgiveness Act
2020 · fourth_quarter · Client: NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATIONS
Payroll Protection Plan Loans: NAPEO lobbied Congress on the following legislation - H.R. 7777/S. 4117: to forgive all PPP loans of $150,000 or less; H.R. 6800 (HEROs ACT)/H.R. 6697, The Local Chamber, Tourism, and 501(c)(6) Protection Act of 2020 - provision in HEROs Act that would allow 501(c)(6) organizations to be eligible for PPP loans/H.R. 6697 would do the same; H.R. 8265 which would amend the Small Business Act and the CARES Act to establish a program for second draw loans and make other modifications to the paycheck protection program; and Asked the Small Business Administration to reinforce its regulations and guidance stating that a 941 was not necessary for a small business to apply for and obtain PPP Loan forgiveness and that a statement from a 3rd party payroll provider was sufficient.
Client expense: $110,000 · Firm income: —
Matched citations: S. 4117
SAFE TO WORK Act
2020 · fourth_quarter · Client: NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATIONS
NAPEO lobbied in support of the following COVID-19 liability reform bills - S. 4317, The Safe To Work Act, which would discourage insubstantial lawsuits relating to COVID-19 while preserving the ability of individuals and businesses that have suffered real injury to obtain complete relief. H.R. 7528, The Get America Back to Work Act, which would limit the civil liability of persons for the spread or possible transmission of SARS-COV-2 caused by an act or omission while acting in good faith during the COVID-19 emergency period.
Client expense: $110,000 · Firm income: —
Matched citations: S. 4317
Local Chamber, Tourism, and 501(c)(6) Protection Act of 2020
2020 · third_quarter · Client: NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATIONS
Payroll Protection Plan Loans: NAPEO lobbied Congress on the following legislation - H.R. 7777/S. 4117: to forgive all PPP loans of $150,000 or less; H.R. 6800 (HEROs ACT)/H.R. 6697, The Local Chamber, Tourism, and 501(c)(6) Protection Act of 2020 - provision in HEROs Act that would allow 501(c)(6) organizations to be eligible for PPP loans/H.R. 6697 would do the same; H.R. 8265 which would amend the Small Business Act and the CARES Act to establish a program for second draw loans and make other modifications to the paycheck protection program; and Language to clarify that PEO reports on wages/salary are sufficient for PPP loan applications/forgiveness.
Client expense: $80,000 · Firm income: —
Matched citations: H.R. 6697
The Heroes Act
2020 · third_quarter · Client: NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATIONS
Payroll Protection Plan Loans: NAPEO lobbied Congress on the following legislation - H.R. 7777/S. 4117: to forgive all PPP loans of $150,000 or less; H.R. 6800 (HEROs ACT)/H.R. 6697, The Local Chamber, Tourism, and 501(c)(6) Protection Act of 2020 - provision in HEROs Act that would allow 501(c)(6) organizations to be eligible for PPP loans/H.R. 6697 would do the same; H.R. 8265 which would amend the Small Business Act and the CARES Act to establish a program for second draw loans and make other modifications to the paycheck protection program; and Language to clarify that PEO reports on wages/salary are sufficient for PPP loan applications/forgiveness.
Client expense: $80,000 · Firm income: —
Matched citations: H.R. 6800
Get America Back to Work Act
2020 · third_quarter · Client: NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATIONS
NAPEO lobbied in support of the following COVID-19 liability reform bills - S. 4317, The Safe To Work Act, which would discourage insubstantial lawsuits relating to COVID-19 while preserving the ability of individuals and businesses that have suffered real injury to obtain complete relief. H.R. 7528, The Get America Back to Work Act, which would limit the civil liability of persons for the spread or possible transmission of SARS-COV-2 caused by an act or omission while acting in good faith during the COVID-19 emergency period.
Client expense: $80,000 · Firm income: —
Matched citations: H.R. 7528
Source: Senate LDA