mr ROBERT JOHNSON ii

ALIGN Act Business Interest Deduction Corporate Book Profits Minimum Tax Corporate Tax Rate Employee Stock Ownership Plan Full Expensing H.R. 1304, American Innovation and R&D Competitiveness Act H.R. 5371, S. 1077, Permanently Preserving Americas Investment in Manufacturing Act H.R. 2406, S. 1117, To Make Permanent 100% Full Expensing Individual Tax Rate Inflation Reduction Act Interest Deductibility (163(j) EBITDA Limitation) OECD Digital Tax Project Onshoring Tax Incentives Partnership Taxes R&D Amortization R&D Tax Credit S. 866, American Innovation and Jobs Act Stock Buybacks Excise Tax US-Chile Tax Treaty Windfall Profits Tax Wyden International Tax Discussion Draft

ALIGN Act Business Interest Deduction Corporate Book Profits Minimum Tax Employee Stock Ownership Plan Estate Tax FASB Income Tax Disclosure Project Full Expensing H.R. 1304, American Innovation and R&D Competitiveness Act H.R. 2788, S. 1232, AIM Act H.R. 3665, Defending American Jobs and Investment Act H.R. 5371, S. 1077, Permanently Preserving Americas Investment in Manufacturing Act Individual Tax Rate Inflation Reduction Act Interest Deductibility (163(j) EBITDA Limitation) OECD Digital Tax Project Onshoring Tax Incentives Passthrough Deduction R&D Amortization R&D Tax Credit S. 866, American Innovation and Jobs Act S.1117, H.R. 2406, To make permanent 100% full expensing Stepped-up Basis Stock Buybacks Excise Tax US-Chile Tax Treaty

ALIGN Act Business Interest Deduction Corporate Book Profits Minimum Tax Employee Stock Ownership Plan Estate Tax FASB Income Tax Disclosure Project Full Expensing H.R. 1304, American Innovation and R&D Competitiveness Act H.R. 2788, S. 1232, AIM Act H.R. 3665, Defending American Jobs and Investment Act H.R. 5371, S. 1077, Permanently Preserving Americas Investment in Manufacturing Act Individual Tax Rate Inflation Reduction Act Interest Deductibility (163(j) EBITDA Limitation) OECD Digital Tax Project Onshoring Tax Incentives Passthrough Deduction R&D Amortization R&D Tax Credit S. 866, American Innovation and Jobs Act S.1117, H.R. 2406, To make permanent 100% full expensing Stepped-up Basis Stock Buybacks Excise Tax US-Chile Tax Treaty

ALIGN Act Business Interest Deduction Corporate Book Profits Minimum Tax Employee Stock Ownership Plan Estate Tax FASB Income Tax Disclosure Project Full Expensing H.R. 1304, American Innovation and R&D Competitiveness Act H.R. 2788, S. 1232, AIM Act H.R. 3665, Defending American Jobs and Investment Act H.R. 5371, S. 1077, Permanently Preserving Americas Investment in Manufacturing Act Individual Tax Rate Inflation Reduction Act Interest Deductibility (163(j) EBITDA Limitation) OECD Digital Tax Project Onshoring Tax Incentives Passthrough Deduction R&D Amortization R&D Tax Credit S. 866, American Innovation and Jobs Act S.1117, H.R. 2406, To make permanent 100% full expensing Stepped-up Basis Stock Buybacks Excise Tax US-Chile Tax Treaty

ALIGN Act Business Interest Deduction Corporate Book Profits Minimum Tax Corporate Tax Rate Employee Stock Ownership Plan Full Expensing H.R. 1304, American Innovation and R&D Competitiveness Act H.R. 5371, S. 1077, Permanently Preserving Americas Investment in Manufacturing Act H.R. 2406, S. 1117, To Make Permanent 100% Full Expensing Individual Tax Rate Inflation Reduction Act Interest Deductibility (163(j) EBITDA Limitation) OECD Digital Tax Project Onshoring Tax Incentives Partnership Taxes R&D Amortization R&D Tax Credit S. 866, American Innovation and Jobs Act Stock Buybacks Excise Tax US-Chile Tax Treaty Windfall Profits Tax Wyden International Tax Discussion Draft

ALIGN Act Business Interest Deduction Corporate Book Profits Minimum Tax Corporate Tax Rate Employee Stock Ownership Plan Full Expensing H.R. 1304, American Innovation and R&D Competitiveness Act H.R. 5371, S. 1077, Permanently Preserving Americas Investment in Manufacturing Act H.R. 2406, S. 1117, To Make Permanent 100% Full Expensing Individual Tax Rate Inflation Reduction Act Interest Deductibility (163(j) EBITDA Limitation) OECD Digital Tax Project Onshoring Tax Incentives Partnership Taxes R&D Amortization R&D Tax Credit S. 866, American Innovation and Jobs Act Stock Buybacks Excise Tax US-Chile Tax Treaty Windfall Profits Tax Wyden International Tax Discussion Draft

ALIGN Act Business Interest Deduction Corporate Book Profits Minimum Tax Employee Stock Ownership Plan Estate Tax FASB Income Tax Disclosure Project Full Expensing H.R. 1304, American Innovation and R&D Competitiveness Act H.R. 2788, S. 1232, AIM Act H.R. 3665, Defending American Jobs and Investment Act H.R. 5371, S. 1077, Permanently Preserving Americas Investment in Manufacturing Act Individual Tax Rate Inflation Reduction Act Interest Deductibility (163(j) EBITDA Limitation) OECD Digital Tax Project Onshoring Tax Incentives Passthrough Deduction R&D Amortization R&D Tax Credit S. 866, American Innovation and Jobs Act S.1117, H.R. 2406, To make permanent 100% full expensing Stepped-up Basis Stock Buybacks Excise Tax US-Chile Tax Treaty

Electric Vehicles Environmental Review and Permitting Reform Federal Aviation Administration Reauthorization Freight Rail Labor Negotiations H.R. 1836, OSRA Implementation Act H.R. 3684, Infrastructure Investment and Jobs Act H.R. 4996, Ocean Shipping Reform Act of 2021 H.R. 7776, Water Resources Development Act of 2022 H.R. 915, MCSSSA H.R. 3408, DRIVE Safe Integrity Act Infrastructure Investment Package West Coast Ports Longshore Labor Negotiations

Electric Vehicles Environmental Review and Permitting Reform Federal Aviation Administration Reauthorization Freight Rail Labor Negotiations H.R. 1836, OSRA Implementation Act H.R. 3684, Infrastructure Investment and Jobs Act H.R. 4996, Ocean Shipping Reform Act of 2021 H.R. 7776, Water Resources Development Act of 2022 H.R. 915, MCSSSA H.R. 3408, DRIVE Safe Integrity Act Infrastructure Investment Package West Coast Ports Longshore Labor Negotiations

Electric Vehicles Environmental Review and Permitting Reform Federal Aviation Administration Reauthorization Freight Rail Labor Negotiations H.R. 1836, OSRA Implementation Act H.R. 3684, Infrastructure Investment and Jobs Act H.R. 4996, Ocean Shipping Reform Act of 2021 H.R. 7776, Water Resources Development Act of 2022 H.R. 915, MCSSSA H.R. 3408, DRIVE Safe Integrity Act Infrastructure Investment Package West Coast Ports Longshore Labor Negotiations

Electric Vehicles Environmental Review and Permitting Reform Federal Aviation Administration Reauthorization Freight Rail Labor Negotiations H.R. 1836, OSRA Implementation Act H.R. 3684, Infrastructure Investment and Jobs Act H.R. 4996, Ocean Shipping Reform Act of 2021 H.R. 7776, Water Resources Development Act of 2022 H.R. 915, MCSSSA H.R. 3408, DRIVE Safe Integrity Act Infrastructure Investment Package West Coast Ports Longshore Labor Negotiations

ALIGN Act Business Interest Deduction Corporate Book Profits Minimum Tax Employee Stock Ownership Plan Estate Tax FASB Income Tax Disclosure Project Full Expensing H.R. 1304, American Innovation and R&D Competitiveness Act H.R. 2788, S. 1232, AIM Act H.R. 3665, Defending American Jobs and Investment Act H.R. 5371, S. 1077, Permanently Preserving Americas Investment in Manufacturing Act Individual Tax Rate Inflation Reduction Act Interest Deductibility (163(j) EBITDA Limitation) OECD Digital Tax Project Onshoring Tax Incentives Passthrough Deduction R&D Amortization R&D Tax Credit S. 866, American Innovation and Jobs Act S.1117, H.R. 2406, To make permanent 100% full expensing Stepped-up Basis Stock Buybacks Excise Tax US-Chile Tax Treaty

ALIGN Act Business Interest Deduction Corporate Book Profits Minimum Tax Corporate Tax Rate Employee Stock Ownership Plan Full Expensing H.R. 1304, American Innovation and R&D Competitiveness Act H.R. 5371, S. 1077, Permanently Preserving Americas Investment in Manufacturing Act H.R. 2406, S. 1117, To Make Permanent 100% Full Expensing Individual Tax Rate Inflation Reduction Act Interest Deductibility (163(j) EBITDA Limitation) OECD Digital Tax Project Onshoring Tax Incentives Partnership Taxes R&D Amortization R&D Tax Credit S. 866, American Innovation and Jobs Act Stock Buybacks Excise Tax US-Chile Tax Treaty Windfall Profits Tax Wyden International Tax Discussion Draft

Electric Vehicles Environmental Review and Permitting Reform Federal Aviation Administration Reauthorization Freight Rail Labor Negotiations H.R. 1836, OSRA Implementation Act H.R. 3684, Infrastructure Investment and Jobs Act H.R. 4996, Ocean Shipping Reform Act of 2021 H.R. 7776, Water Resources Development Act of 2022 H.R. 915, MCSSSA H.R. 3408, DRIVE Safe Integrity Act Infrastructure Investment Package West Coast Ports Longshore Labor Negotiations

Electric Vehicles Environmental Review and Permitting Reform Federal Aviation Administration Reauthorization Freight Rail Labor Negotiations H.R. 1836, OSRA Implementation Act H.R. 3684, Infrastructure Investment and Jobs Act H.R. 4996, Ocean Shipping Reform Act of 2021 H.R. 7776, Water Resources Development Act of 2022 H.R. 915, MCSSSA H.R. 3408, DRIVE Safe Integrity Act Infrastructure Investment Package West Coast Ports Longshore Labor Negotiations

ALIGN Act Business Interest Deduction Corporate Book Profits Minimum Tax Corporate Tax Rate Employee Stock Ownership Plan Full Expensing H.R. 1304, American Innovation and R&D Competitiveness Act H.R. 5371, S. 1077, Permanently Preserving Americas Investment in Manufacturing Act H.R. 2406, S. 1117, To Make Permanent 100% Full Expensing Individual Tax Rate Inflation Reduction Act Interest Deductibility (163(j) EBITDA Limitation) OECD Digital Tax Project Onshoring Tax Incentives Partnership Taxes R&D Amortization R&D Tax Credit S. 866, American Innovation and Jobs Act Stock Buybacks Excise Tax US-Chile Tax Treaty Windfall Profits Tax Wyden International Tax Discussion Draft

ALIGN Act Business Interest Deduction Corporate Book Profits Minimum Tax Employee Stock Ownership Plan Estate Tax FASB Income Tax Disclosure Project Full Expensing H.R. 1304, American Innovation and R&D Competitiveness Act H.R. 2788, S. 1232, AIM Act H.R. 3665, Defending American Jobs and Investment Act H.R. 5371, S. 1077, Permanently Preserving Americas Investment in Manufacturing Act Individual Tax Rate Inflation Reduction Act Interest Deductibility (163(j) EBITDA Limitation) OECD Digital Tax Project Onshoring Tax Incentives Passthrough Deduction R&D Amortization R&D Tax Credit S. 866, American Innovation and Jobs Act S.1117, H.R. 2406, To make permanent 100% full expensing Stepped-up Basis Stock Buybacks Excise Tax US-Chile Tax Treaty

ALIGN Act Business interest deduction Corporate Book Profits Minimum Tax Corporate Tax Rate Employee Stock Ownership Plan Foreign Tax Credits Full Expensing H.R. 1304, American Innovation and R&D Competitiveness Act H.R. 5371, S. 1077, Permanently Preserving Americas Investment in Manufacturing Act Individual Tax Rate Inflation Reduction Act Interest Deductibility (163(j) EBITDA Limitation) Interest Deductibility (163(n) Leverage Test) OECD Digital Tax Project Onshoring tax incentives Partnership Taxes R&D Amortization R&D Tax Credit S. 749, American Innovation and Jobs Act Stock Buybacks Excise Tax US-Chile tax treaty Windfall Profits Tax Wyden International Tax Discussion Draft

ALIGN Act Base Erosion Anti-Abuse Tax (BEAT) Build Back Better Act Business interest deduction Capital Gains and Dividends Tax Rate Corporate Book Profits Minimum Tax Corporate Tax Rate Deduction of Qualified Business Income Employee Retention Tax Credit Employee Stock Ownership Plan Estate Tax Foreign Tax Credits Full Expensing GILTI H.R. 1304, American Innovation and R&D Competitiveness Act H.R. 5371, S. 1077, Permanently Preserving Americas Investment in Manufacturing Act H.R. 6161, Employee Retention Tax Credit Reinstatement Act Income Tax Surcharge Individual Tax Rate Interest Deductibility (163(j) EBITDA Limitation) Interest Deductibility (163(n) Leverage Test) Interest Deductibility (163(o) Carryforward Limits) Net Investment Income Tax on Trade or Business Income OECD Digital Tax Project Onshoring tax incentives Partnership Taxes R&D Amortization R&D Tax Credit S. 749, American Innovation and Jobs Act S.2387, Small Business Tax Fairness Act Stepped-up Basis Stock Buybacks Excise Tax US-Chile tax treaty Workforce development tax incentives Wyden International Tax Discussion Draft

3.8 Net Investment Income Tax (NIIT) ALIGN Act Base Erosion Anti-Abuse Tax (BEAT) Business interest deduction Corporate Book Profits Minimum Tax Corporate Tax Rate Deduction of Qualified Business Income Employee Stock Ownership Plan Estate Tax Foreign Tax Credits Full Expensing GILTI H.R. 1304, American Innovation and R&D Competitiveness Act H.R. 5371, S. 1077, Permanently Preserving Americas Investment in Manufacturing Act Individual Tax Rate Inflation Reduction Act Interest Deductibility (163(j) EBITDA Limitation) Interest Deductibility (163(n) Leverage Test) OECD Digital Tax Project Onshoring tax incentives Partnership Taxes R&D Amortization R&D Tax Credit S. 749, American Innovation and Jobs Act Stepped-up Basis Stock Buybacks Excise Tax US-Chile tax treaty Windfall Profits Tax Wyden International Tax Discussion Draft

ALIGN Act Base Erosion Anti-Abuse Tax (BEAT) Build Back Better Act Business interest deduction Corporate Book Profits Minimum Tax Corporate Tax Rate Deduction of Qualified Business Income Employee Stock Ownership Plan Estate Tax Foreign Tax Credits Full Expensing GILTI H.R. 1304, American Innovation and R&D Competitiveness Act H.R. 5371, S. 1077, Permanently Preserving Americas Investment in Manufacturing Act H.R. 8253, the Fostering Innovation and Research to Strengthen Tomorrow (FIRST) Act Individual Tax Rate Interest Deductibility (163(j) EBITDA Limitation) Interest Deductibility (163(n) Leverage Test) OECD Digital Tax Project Onshoring tax incentives Partnership Taxes R&D Amortization R&D Tax Credit S. 749, American Innovation and Jobs Act Stepped-up Basis Stock Buybacks Excise Tax US-Chile tax treaty Windfall Profits Tax Wyden International Tax Discussion Draft

Autonomous Vehicles Canadian Ambassador Bridge Blockade Environmental Review and Permitting Reform H.R. 3684, Infrastructure Investment and Jobs Act H.R. 4996, Ocean Shipping Reform Act of 2021 Highway Trust Fund/Gas Tax Holiday Infrastructure Investment Package S. 1931, Surface Transportation Reauthorization Act of 2021 West Coast Port Congestion and Container Availability West Coast Ports Longshore Labor Negotiations

CHIPS for America Act Cybersecurity Data Privacy H.R. 4521, America Competes Act S. 1260, U.S. Innovation and Competition Act Supply chain resiliency Supply Chain Resiliency Fund

CHIPS for America Act Cybersecurity HR 4521, America Competes Act S. 1260, U.S. Innovation and Competition Act Supply chain resiliency Supply Chain Resiliency Fund

CHIPS and Science Act Cybersecurity Data Privacy H.R. 4521, America Competes Act S. 1260, U.S. Innovation and Competition Act Supply Chain Resiliency Supply Chain Resiliency Fund

Autonomous Vehicles Canadian Ambassador Bridge Blockade Environmental Review and Permitting Reform H.R. 3684, Infrastructure Investment and Jobs Act H.R. 4996, Ocean Shipping Reform Act of 2021 Highway Trust Fund/Gas Tax Holiday Infrastructure Investment Package S. 1931, Surface Transportation Reauthorization Act of 2021 West Coast Port Congestion and Container Availability West Coast Ports Longshore Labor Negotiations

ALIGN Act Business interest deduction Corporate Book Profits Minimum Tax Corporate Tax Rate Employee Stock Ownership Plan Foreign Tax Credits Full Expensing H.R. 1304, American Innovation and R&D Competitiveness Act H.R. 5371, S. 1077, Permanently Preserving Americas Investment in Manufacturing Act Individual Tax Rate Inflation Reduction Act Interest Deductibility (163(j) EBITDA Limitation) Interest Deductibility (163(n) Leverage Test) OECD Digital Tax Project Onshoring tax incentives Partnership Taxes R&D Amortization R&D Tax Credit S. 749, American Innovation and Jobs Act Stock Buybacks Excise Tax US-Chile tax treaty Windfall Profits Tax Wyden International Tax Discussion Draft

ALIGN Act Base Erosion Anti-Abuse Tax (BEAT) Build Back Better Act Business interest deduction Corporate Book Profits Minimum Tax Corporate Tax Rate Deduction of Qualified Business Income Employee Stock Ownership Plan Estate Tax Foreign Tax Credits Full Expensing GILTI H.R. 1304, American Innovation and R&D Competitiveness Act H.R. 5371, S. 1077, Permanently Preserving Americas Investment in Manufacturing Act H.R. 8253, the Fostering Innovation and Research to Strengthen Tomorrow (FIRST) Act Individual Tax Rate Interest Deductibility (163(j) EBITDA Limitation) Interest Deductibility (163(n) Leverage Test) OECD Digital Tax Project Onshoring tax incentives Partnership Taxes R&D Amortization R&D Tax Credit S. 749, American Innovation and Jobs Act Stepped-up Basis Stock Buybacks Excise Tax US-Chile tax treaty Windfall Profits Tax Wyden International Tax Discussion Draft

3.8 Net Investment Income Tax (NIIT) ALIGN Act Base Erosion Anti-Abuse Tax (BEAT) Business interest deduction Corporate Book Profits Minimum Tax Corporate Tax Rate Deduction of Qualified Business Income Employee Stock Ownership Plan Estate Tax Foreign Tax Credits Full Expensing GILTI H.R. 1304, American Innovation and R&D Competitiveness Act H.R. 5371, S. 1077, Permanently Preserving Americas Investment in Manufacturing Act Individual Tax Rate Inflation Reduction Act Interest Deductibility (163(j) EBITDA Limitation) Interest Deductibility (163(n) Leverage Test) OECD Digital Tax Project Onshoring tax incentives Partnership Taxes R&D Amortization R&D Tax Credit S. 749, American Innovation and Jobs Act Stepped-up Basis Stock Buybacks Excise Tax US-Chile tax treaty Windfall Profits Tax Wyden International Tax Discussion Draft

ALIGN Act Base Erosion Anti-Abuse Tax (BEAT) Build Back Better Act Business interest deduction Capital Gains and Dividends Tax Rate Corporate Book Profits Minimum Tax Corporate Tax Rate Deduction of Qualified Business Income Employee Retention Tax Credit Employee Stock Ownership Plan Estate Tax Foreign Tax Credits Full Expensing GILTI H.R. 1304, American Innovation and R&D Competitiveness Act H.R. 5371, S. 1077, Permanently Preserving Americas Investment in Manufacturing Act H.R. 6161, Employee Retention Tax Credit Reinstatement Act Income Tax Surcharge Individual Tax Rate Interest Deductibility (163(j) EBITDA Limitation) Interest Deductibility (163(n) Leverage Test) Interest Deductibility (163(o) Carryforward Limits) Net Investment Income Tax on Trade or Business Income OECD Digital Tax Project Onshoring tax incentives Partnership Taxes R&D Amortization R&D Tax Credit S. 749, American Innovation and Jobs Act S.2387, Small Business Tax Fairness Act Stepped-up Basis Stock Buybacks Excise Tax US-Chile tax treaty Workforce development tax incentives Wyden International Tax Discussion Draft

ALIGN Act Base Erosion Anti-Abuse Tax (BEAT) Build Back Better Act Business interest deduction Capital Gains and Dividends Tax Rate Corporate Book Profits Minimum Tax Corporate Tax Rate Deduction of Qualified Business Income Employee Retention Tax Credit Employee Stock Ownership Plan Estate Tax Foreign Tax Credits Full Expensing GILTI H.R. 1304, American Innovation and R&D Competitiveness Act H.R. 5371, S. 1077, Permanently Preserving Americas Investment in Manufacturing Act H.R. 6161, Employee Retention Tax Credit Reinstatement Act Income Tax Surcharge Individual Tax Rate Interest Deductibility (163(j) EBITDA Limitation) Interest Deductibility (163(n) Leverage Test) Interest Deductibility (163(o) Carryforward Limits) Net Investment Income Tax on Trade or Business Income OECD Digital Tax Project Onshoring tax incentives Partnership Taxes R&D Amortization R&D Tax Credit S. 749, American Innovation and Jobs Act S.2387, Small Business Tax Fairness Act Stepped-up Basis Stock Buybacks Excise Tax US-Chile tax treaty Workforce development tax incentives Wyden International Tax Discussion Draft

ALIGN Act Base Erosion Anti-Abuse Tax (BEAT) Build Back Better Act Business interest deduction Corporate Book Profits Minimum Tax Corporate Tax Rate Deduction of Qualified Business Income Employee Stock Ownership Plan Estate Tax Foreign Tax Credits Full Expensing GILTI H.R. 1304, American Innovation and R&D Competitiveness Act H.R. 5371, S. 1077, Permanently Preserving Americas Investment in Manufacturing Act H.R. 8253, the Fostering Innovation and Research to Strengthen Tomorrow (FIRST) Act Individual Tax Rate Interest Deductibility (163(j) EBITDA Limitation) Interest Deductibility (163(n) Leverage Test) OECD Digital Tax Project Onshoring tax incentives Partnership Taxes R&D Amortization R&D Tax Credit S. 749, American Innovation and Jobs Act Stepped-up Basis Stock Buybacks Excise Tax US-Chile tax treaty Windfall Profits Tax Wyden International Tax Discussion Draft

ALIGN Act Base Erosion Anti-Abuse Tax (BEAT) Build Back Better Act Business interest deduction Corporate Book Profits Minimum Tax Corporate Tax Rate Deduction of Qualified Business Income Employee Stock Ownership Plan Estate Tax Foreign Tax Credits Full Expensing GILTI H.R. 1304, American Innovation and R&D Competitiveness Act H.R. 5371, S. 1077, Permanently Preserving Americas Investment in Manufacturing Act H.R. 8253, the Fostering Innovation and Research to Strengthen Tomorrow (FIRST) Act Individual Tax Rate Interest Deductibility (163(j) EBITDA Limitation) Interest Deductibility (163(n) Leverage Test) OECD Digital Tax Project Onshoring tax incentives Partnership Taxes R&D Amortization R&D Tax Credit S. 749, American Innovation and Jobs Act Stepped-up Basis Stock Buybacks Excise Tax US-Chile tax treaty Windfall Profits Tax Wyden International Tax Discussion Draft

3.8 Net Investment Income Tax (NIIT) ALIGN Act Base Erosion Anti-Abuse Tax (BEAT) Business interest deduction Corporate Book Profits Minimum Tax Corporate Tax Rate Deduction of Qualified Business Income Employee Stock Ownership Plan Estate Tax Foreign Tax Credits Full Expensing GILTI H.R. 1304, American Innovation and R&D Competitiveness Act H.R. 5371, S. 1077, Permanently Preserving Americas Investment in Manufacturing Act Individual Tax Rate Inflation Reduction Act Interest Deductibility (163(j) EBITDA Limitation) Interest Deductibility (163(n) Leverage Test) OECD Digital Tax Project Onshoring tax incentives Partnership Taxes R&D Amortization R&D Tax Credit S. 749, American Innovation and Jobs Act Stepped-up Basis Stock Buybacks Excise Tax US-Chile tax treaty Windfall Profits Tax Wyden International Tax Discussion Draft

ALIGN Act Business interest deduction Corporate Book Profits Minimum Tax Corporate Tax Rate Employee Stock Ownership Plan Foreign Tax Credits Full Expensing H.R. 1304, American Innovation and R&D Competitiveness Act H.R. 5371, S. 1077, Permanently Preserving Americas Investment in Manufacturing Act Individual Tax Rate Inflation Reduction Act Interest Deductibility (163(j) EBITDA Limitation) Interest Deductibility (163(n) Leverage Test) OECD Digital Tax Project Onshoring tax incentives Partnership Taxes R&D Amortization R&D Tax Credit S. 749, American Innovation and Jobs Act Stock Buybacks Excise Tax US-Chile tax treaty Windfall Profits Tax Wyden International Tax Discussion Draft

ALIGN Act Base Erosion Anti-Abuse Tax (BEAT) Build Back Better Act Business interest deduction Capital Gains and Dividends Tax Rate Corporate Book Profits Minimum Tax Corporate Tax Rate Deduction of Qualified Business Income Employee Retention Tax Credit Employee Stock Ownership Plan Estate Tax Foreign Tax Credits Full Expensing GILTI H.R. 1304, American Innovation and R&D Competitiveness Act H.R. 5371, S. 1077, Permanently Preserving Americas Investment in Manufacturing Act H.R. 6161, Employee Retention Tax Credit Reinstatement Act Income Tax Surcharge Individual Tax Rate Interest Deductibility (163(j) EBITDA Limitation) Interest Deductibility (163(n) Leverage Test) Interest Deductibility (163(o) Carryforward Limits) Net Investment Income Tax on Trade or Business Income OECD Digital Tax Project Onshoring tax incentives Partnership Taxes R&D Amortization R&D Tax Credit S. 749, American Innovation and Jobs Act S.2387, Small Business Tax Fairness Act Stepped-up Basis Stock Buybacks Excise Tax US-Chile tax treaty Workforce development tax incentives Wyden International Tax Discussion Draft

CHIPS and Science Act Cybersecurity Data Privacy H.R. 4521, America Competes Act S. 1260, U.S. Innovation and Competition Act Supply Chain Resiliency Supply Chain Resiliency Fund

CHIPS for America Act Cybersecurity Data Privacy H.R. 4521, America Competes Act S. 1260, U.S. Innovation and Competition Act Supply chain resiliency Supply Chain Resiliency Fund

CHIPS for America Act Cybersecurity HR 4521, America Competes Act S. 1260, U.S. Innovation and Competition Act Supply chain resiliency Supply Chain Resiliency Fund

Autonomous Vehicles Canadian Ambassador Bridge Blockade Environmental Review and Permitting Reform H.R. 3684, Infrastructure Investment and Jobs Act H.R. 4996, Ocean Shipping Reform Act of 2021 Highway Trust Fund/Gas Tax Holiday Infrastructure Investment Package S. 1931, Surface Transportation Reauthorization Act of 2021 West Coast Port Congestion and Container Availability West Coast Ports Longshore Labor Negotiations

ALIGN Act Base Erosion Anti-Abuse Tax (BEAT) Build Back Better Act Business interest deduction Capital Gains and Dividends Tax Rate Corporate Book Profits Minimum Tax Corporate Tax Rate Deduction of Qualified Business Income Employee Retention Tax Credit Employee Stock Ownership Plan Estate Tax Foreign Tax Credits Full Expensing GILTI H.R. 1304, American Innovation and R&D Competitiveness Act H.R. 5371, S. 1077, Permanently Preserving Americas Investment in Manufacturing Act H.R. 6161, Employee Retention Tax Credit Reinstatement Act Income Tax Surcharge Individual Tax Rate Interest Deductibility (163(j) EBITDA Limitation) Interest Deductibility (163(n) Leverage Test) Interest Deductibility (163(o) Carryforward Limits) Net Investment Income Tax on Trade or Business Income OECD Digital Tax Project Onshoring tax incentives Partnership Taxes R&D Amortization R&D Tax Credit S. 749, American Innovation and Jobs Act S.2387, Small Business Tax Fairness Act Stepped-up Basis Stock Buybacks Excise Tax US-Chile tax treaty Workforce development tax incentives Wyden International Tax Discussion Draft

ALIGN Act Base Erosion Anti-Abuse Tax (BEAT) Build Back Better Act Business interest deduction Corporate Book Profits Minimum Tax Corporate Tax Rate Deduction of Qualified Business Income Employee Stock Ownership Plan Estate Tax Foreign Tax Credits Full Expensing GILTI H.R. 1304, American Innovation and R&D Competitiveness Act H.R. 5371, S. 1077, Permanently Preserving Americas Investment in Manufacturing Act H.R. 8253, the Fostering Innovation and Research to Strengthen Tomorrow (FIRST) Act Individual Tax Rate Interest Deductibility (163(j) EBITDA Limitation) Interest Deductibility (163(n) Leverage Test) OECD Digital Tax Project Onshoring tax incentives Partnership Taxes R&D Amortization R&D Tax Credit S. 749, American Innovation and Jobs Act Stepped-up Basis Stock Buybacks Excise Tax US-Chile tax treaty Windfall Profits Tax Wyden International Tax Discussion Draft

ALIGN Act Base Erosion Anti-Abuse Tax (BEAT) Build Back Better Act Business interest deduction Capital Gains and Dividends Tax Rate Corporate Book Profits Minimum Tax Corporate Tax Rate Deduction of Qualified Business Income Employee Retention Tax Credit Employee Stock Ownership Plan Estate Tax Foreign Tax Credits Full Expensing GILTI H.R. 1304, American Innovation and R&D Competitiveness Act H.R. 5371, S. 1077, Permanently Preserving Americas Investment in Manufacturing Act H.R. 6161, Employee Retention Tax Credit Reinstatement Act Income Tax Surcharge Individual Tax Rate Interest Deductibility (163(j) EBITDA Limitation) Interest Deductibility (163(n) Leverage Test) Interest Deductibility (163(o) Carryforward Limits) Net Investment Income Tax on Trade or Business Income OECD Digital Tax Project Onshoring tax incentives Partnership Taxes R&D Amortization R&D Tax Credit S. 749, American Innovation and Jobs Act S.2387, Small Business Tax Fairness Act Stepped-up Basis Stock Buybacks Excise Tax US-Chile tax treaty Workforce development tax incentives Wyden International Tax Discussion Draft

ALIGN Act Business interest deduction Corporate Book Profits Minimum Tax Corporate Tax Rate Employee Stock Ownership Plan Foreign Tax Credits Full Expensing H.R. 1304, American Innovation and R&D Competitiveness Act H.R. 5371, S. 1077, Permanently Preserving Americas Investment in Manufacturing Act Individual Tax Rate Inflation Reduction Act Interest Deductibility (163(j) EBITDA Limitation) Interest Deductibility (163(n) Leverage Test) OECD Digital Tax Project Onshoring tax incentives Partnership Taxes R&D Amortization R&D Tax Credit S. 749, American Innovation and Jobs Act Stock Buybacks Excise Tax US-Chile tax treaty Windfall Profits Tax Wyden International Tax Discussion Draft

3.8 Net Investment Income Tax (NIIT) ALIGN Act Base Erosion Anti-Abuse Tax (BEAT) Business interest deduction Corporate Book Profits Minimum Tax Corporate Tax Rate Deduction of Qualified Business Income Employee Stock Ownership Plan Estate Tax Foreign Tax Credits Full Expensing GILTI H.R. 1304, American Innovation and R&D Competitiveness Act H.R. 5371, S. 1077, Permanently Preserving Americas Investment in Manufacturing Act Individual Tax Rate Inflation Reduction Act Interest Deductibility (163(j) EBITDA Limitation) Interest Deductibility (163(n) Leverage Test) OECD Digital Tax Project Onshoring tax incentives Partnership Taxes R&D Amortization R&D Tax Credit S. 749, American Innovation and Jobs Act Stepped-up Basis Stock Buybacks Excise Tax US-Chile tax treaty Windfall Profits Tax Wyden International Tax Discussion Draft

ALIGN Act American Families Plan American Jobs Plan Business interest deduction Death Tax Repeal Act Estate Tax Full Expensing General Business Tax Credits GILTI H.R. 1187 Corporate Governance Improvement and Investor Protection Act H.R. 1304, American Innovation and R&D Competitiveness Act H.R. 3007 Disclosure of Tax Havens and Offshoring Act OECD Digital Tax Project Onshoring tax incentives Partnership Taxes R&D Amortization R&D Tax Credit Remote Worker Relief S. 1077 Permanently Preserving Americas Investment in Manufacturing Act S. 537, Healthy Workplaces Act S. 749, American Innovation and Jobs Act S.1274 Remote and Mobile Worker Relief Act Stepped-up Basis Tax Reform Implementation

ALIGN Act American Families Plan American Jobs Plan Business interest deduction Death Tax Repeal Act Estate Tax Full Expensing General Business Tax Credits GILTI H.R. 1187 Corporate Governance Improvement and Investor Protection Act H.R. 1304, American Innovation and R&D Competitiveness Act H.R. 3007 Disclosure of Tax Havens and Offshoring Act OECD Digital Tax Project Onshoring tax incentives Partnership Taxes R&D Amortization R&D Tax Credit Remote Worker Relief S. 1077 Permanently Preserving Americas Investment in Manufacturing Act S. 537, Healthy Workplaces Act S. 749, American Innovation and Jobs Act S.1274 Remote and Mobile Worker Relief Act Stepped-up Basis Tax Reform Implementation

ALIGN Act American Families Plan American Jobs Plan Base Erosion Anti-Abuse Tax (BEAT) Build Back Better Act Business interest deduction Capital Gains and Dividends Tax Rate Corporate Tax Rate Death Tax Repeal Act Deduction of Qualified Business Income Downward Attribution Estate Tax Excess Business Losses of Noncorporate Taxpayers Foreign Tax Credits Foreign-Derived Intangible Income (FDII) Full Expensing GILTI H.R. 1304, American Innovation and R&D Competitiveness Act H.R. 5371, Permanently Preserving Americas Investment in Manufacturing Act Income Tax Surchage Individual Tax Rate Interest Deductibility (163(j) EBITDA Limitation) Interest Deductibility (163(n) Leverage Test) Interest Deductibility (163(o) Carryforward Limits) Net Investment Income Tax on Trade or Business Income OECD Digital Tax Project Onshoring tax incentives Partnership Taxes Puerto Rico Tax Issues R&D Amortization R&D Tax Credit S. 1077, Permanently Preserving Americas Investment in Manufacturing Act S. 537, Healthy Workplaces Act S. 749, American Innovation and Jobs Act S. 2387, Small Business Tax Fairness Act Stepped-up Basis Tax Reform Implementation US-Chile tax treaty Workforce development tax incentives Wyden International Tax Discussion Draft

ALIGN Act Base Erosion Anti-Abuse Tax (BEAT) Build Back Better Act Business interest deduction Capital Gains and Dividends Tax Rate Corporate Book Profits Minimum Tax Corporate Tax Rate Death Tax Repeal Act Deduction of Qualified Business Income Downward Attribution Employee Retention Tax Credit Employee Stock Ownership Plan Estate Tax Foreign Tax Credits Foreign-Derived Intangible Income (FDII) Full Expensing GILTI H.R. 1304, American Innovation and R&D Competitiveness Act H.R. 5371, , S. 1077, Permanently Preserving Americas Investment in Manufacturing Act H.R. 6161, Employee Retention Tax Credit Reinstatement Act Income Tax Surcharge Individual Tax Rate Interest Deductibility (163(j) EBITDA Limitation) Interest Deductibility (163(n) Leverage Test) Interest Deductibility (163(o) Carryforward Limits) Net Investment Income Tax on Trade or Business Income OECD Digital Tax Project Onshoring tax incentives Partnership Taxes R&D Amortization R&D Tax Credit S. 749, American Innovation and Jobs Act S. 2387, Small Business Tax Fairness Act Stepped-up Basis Stock Buybacks Excise Tax US-Chile tax treaty Workforce development tax incentives Wyden International Tax Discussion Draft

ALIGN Act American Jobs Plan American Rescue Plan Act Business interest deduction Death Tax Repeal Act Deductibility of expenses paid with PPP funds Employee Retention Tax Credit Estate Tax Full Expensing General Business Tax Credits H.R. 1304, American Innovation and R&D Competitiveness Act H.R. 748, CARES Act Net Operating Loss (NOLs) OECD Digital Tax Project Onshoring tax incentives R&D Amortization R&D Tax Credit Remote Worker Relief S. 3995, To limit the authority of States or other taxing jurisdictions to tax certain income of employees for employment duties performed in other States or taxing jurisdictions S. 537, Healthy Workplaces Act S. 622, American Jobs in Energy Manufacturing Act S. 749, the American Innovation and Jobs Act Tax Reform Implementation

ALIGN Act American Families Plan American Jobs Plan Business interest deduction Death Tax Repeal Act Estate Tax Full Expensing General Business Tax Credits GILTI H.R. 1187 Corporate Governance Improvement and Investor Protection Act H.R. 1304, American Innovation and R&D Competitiveness Act H.R. 3007 Disclosure of Tax Havens and Offshoring Act OECD Digital Tax Project Onshoring tax incentives Partnership Taxes R&D Amortization R&D Tax Credit Remote Worker Relief S. 1077 Permanently Preserving Americas Investment in Manufacturing Act S. 537, Healthy Workplaces Act S. 749, American Innovation and Jobs Act S.1274 Remote and Mobile Worker Relief Act Stepped-up Basis Tax Reform Implementation

Autonomous Vehicles Environmental Review and Permitting Reform H.R. 3684, Infrastructure Investment and Jobs Act H.R. 4996, Ocean Shipping Reform Act of 2021 Highway Trust Fund Infrastructure Investment Package S. 1931, Surface Transportation Reauthorization Act of 2021 S. 2016, Surface Transportation Investment Act of 2021 West Coast Port Congestion and Container Availability

Autonomous Vehicles Environmental Review and Permitting Reform H.R. 3684, INVEST In America Act Highway Trust Fund Infrastructure Investment Package S. 1931, Surface Transportation Reauthorization Act of 2021 S. 2016, Surface Transportation Investment Act of 2021 S. 914, Drinking Water and Wastewater Infrastructure Act of 2021 Water Resources Development Act Reauthorization West Coast Port Congestion and Container Availability

Autonomous Vehicles Environmental Review and Permitting Reform H.R. 3684, Infrastructure Investment and Jobs Act H.R. 4996, Ocean Shipping Reform Act of 2021 Highway Trust Fund Infrastructure Investment Package S. 1931, Surface Transportation Reauthorization Act of 2021 S. 2016, Surface Transportation Investment Act of 2021 West Coast Port Congestion and Container Availability

ALIGN Act American Families Plan American Jobs Plan Base Erosion Anti-Abuse Tax (BEAT) Build Back Better Act Business interest deduction Capital Gains and Dividends Tax Rate Corporate Tax Rate Death Tax Repeal Act Deduction of Qualified Business Income Downward Attribution Estate Tax Excess Business Losses of Noncorporate Taxpayers Foreign Tax Credits Foreign-Derived Intangible Income (FDII) Full Expensing GILTI H.R. 1304, American Innovation and R&D Competitiveness Act H.R. 5371, Permanently Preserving Americas Investment in Manufacturing Act Income Tax Surchage Individual Tax Rate Interest Deductibility (163(j) EBITDA Limitation) Interest Deductibility (163(n) Leverage Test) Interest Deductibility (163(o) Carryforward Limits) Net Investment Income Tax on Trade or Business Income OECD Digital Tax Project Onshoring tax incentives Partnership Taxes Puerto Rico Tax Issues R&D Amortization R&D Tax Credit S. 1077, Permanently Preserving Americas Investment in Manufacturing Act S. 537, Healthy Workplaces Act S. 749, American Innovation and Jobs Act S. 2387, Small Business Tax Fairness Act Stepped-up Basis Tax Reform Implementation US-Chile tax treaty Workforce development tax incentives Wyden International Tax Discussion Draft

ALIGN Act Base Erosion Anti-Abuse Tax (BEAT) Build Back Better Act Business interest deduction Capital Gains and Dividends Tax Rate Corporate Book Profits Minimum Tax Corporate Tax Rate Death Tax Repeal Act Deduction of Qualified Business Income Downward Attribution Employee Retention Tax Credit Employee Stock Ownership Plan Estate Tax Foreign Tax Credits Foreign-Derived Intangible Income (FDII) Full Expensing GILTI H.R. 1304, American Innovation and R&D Competitiveness Act H.R. 5371, , S. 1077, Permanently Preserving Americas Investment in Manufacturing Act H.R. 6161, Employee Retention Tax Credit Reinstatement Act Income Tax Surcharge Individual Tax Rate Interest Deductibility (163(j) EBITDA Limitation) Interest Deductibility (163(n) Leverage Test) Interest Deductibility (163(o) Carryforward Limits) Net Investment Income Tax on Trade or Business Income OECD Digital Tax Project Onshoring tax incentives Partnership Taxes R&D Amortization R&D Tax Credit S. 749, American Innovation and Jobs Act S. 2387, Small Business Tax Fairness Act Stepped-up Basis Stock Buybacks Excise Tax US-Chile tax treaty Workforce development tax incentives Wyden International Tax Discussion Draft

ALIGN Act Base Erosion Anti-Abuse Tax (BEAT) Build Back Better Act Business interest deduction Capital Gains and Dividends Tax Rate Corporate Book Profits Minimum Tax Corporate Tax Rate Death Tax Repeal Act Deduction of Qualified Business Income Downward Attribution Employee Retention Tax Credit Employee Stock Ownership Plan Estate Tax Foreign Tax Credits Foreign-Derived Intangible Income (FDII) Full Expensing GILTI H.R. 1304, American Innovation and R&D Competitiveness Act H.R. 5371, , S. 1077, Permanently Preserving Americas Investment in Manufacturing Act H.R. 6161, Employee Retention Tax Credit Reinstatement Act Income Tax Surcharge Individual Tax Rate Interest Deductibility (163(j) EBITDA Limitation) Interest Deductibility (163(n) Leverage Test) Interest Deductibility (163(o) Carryforward Limits) Net Investment Income Tax on Trade or Business Income OECD Digital Tax Project Onshoring tax incentives Partnership Taxes R&D Amortization R&D Tax Credit S. 749, American Innovation and Jobs Act S. 2387, Small Business Tax Fairness Act Stepped-up Basis Stock Buybacks Excise Tax US-Chile tax treaty Workforce development tax incentives Wyden International Tax Discussion Draft

ALIGN Act American Families Plan American Jobs Plan Business interest deduction Death Tax Repeal Act Estate Tax Full Expensing General Business Tax Credits GILTI H.R. 1187 Corporate Governance Improvement and Investor Protection Act H.R. 1304, American Innovation and R&D Competitiveness Act H.R. 3007 Disclosure of Tax Havens and Offshoring Act OECD Digital Tax Project Onshoring tax incentives Partnership Taxes R&D Amortization R&D Tax Credit Remote Worker Relief S. 1077 Permanently Preserving Americas Investment in Manufacturing Act S. 537, Healthy Workplaces Act S. 749, American Innovation and Jobs Act S.1274 Remote and Mobile Worker Relief Act Stepped-up Basis Tax Reform Implementation

ALIGN Act American Families Plan American Jobs Plan Base Erosion Anti-Abuse Tax (BEAT) Build Back Better Act Business interest deduction Capital Gains and Dividends Tax Rate Corporate Tax Rate Death Tax Repeal Act Deduction of Qualified Business Income Downward Attribution Estate Tax Excess Business Losses of Noncorporate Taxpayers Foreign Tax Credits Foreign-Derived Intangible Income (FDII) Full Expensing GILTI H.R. 1304, American Innovation and R&D Competitiveness Act H.R. 5371, Permanently Preserving Americas Investment in Manufacturing Act Income Tax Surchage Individual Tax Rate Interest Deductibility (163(j) EBITDA Limitation) Interest Deductibility (163(n) Leverage Test) Interest Deductibility (163(o) Carryforward Limits) Net Investment Income Tax on Trade or Business Income OECD Digital Tax Project Onshoring tax incentives Partnership Taxes Puerto Rico Tax Issues R&D Amortization R&D Tax Credit S. 1077, Permanently Preserving Americas Investment in Manufacturing Act S. 537, Healthy Workplaces Act S. 749, American Innovation and Jobs Act S. 2387, Small Business Tax Fairness Act Stepped-up Basis Tax Reform Implementation US-Chile tax treaty Workforce development tax incentives Wyden International Tax Discussion Draft

ALIGN Act Base Erosion Anti-Abuse Tax (BEAT) Build Back Better Act Business interest deduction Capital Gains and Dividends Tax Rate Corporate Book Profits Minimum Tax Corporate Tax Rate Death Tax Repeal Act Deduction of Qualified Business Income Downward Attribution Employee Retention Tax Credit Employee Stock Ownership Plan Estate Tax Foreign Tax Credits Foreign-Derived Intangible Income (FDII) Full Expensing GILTI H.R. 1304, American Innovation and R&D Competitiveness Act H.R. 5371, , S. 1077, Permanently Preserving Americas Investment in Manufacturing Act H.R. 6161, Employee Retention Tax Credit Reinstatement Act Income Tax Surcharge Individual Tax Rate Interest Deductibility (163(j) EBITDA Limitation) Interest Deductibility (163(n) Leverage Test) Interest Deductibility (163(o) Carryforward Limits) Net Investment Income Tax on Trade or Business Income OECD Digital Tax Project Onshoring tax incentives Partnership Taxes R&D Amortization R&D Tax Credit S. 749, American Innovation and Jobs Act S. 2387, Small Business Tax Fairness Act Stepped-up Basis Stock Buybacks Excise Tax US-Chile tax treaty Workforce development tax incentives Wyden International Tax Discussion Draft

CHIPS for America Act S. 1260, U.S. Innovation and Competition Act Supply chain resiliency

CHIPS for America Act Essential Business Designation Pandemic Risk Insurance S. 1260 U.S. Innovation and Competition Act Supply chain resiliency

ALIGN Act American Families Plan American Jobs Plan Business interest deduction Death Tax Repeal Act Estate Tax Full Expensing General Business Tax Credits GILTI H.R. 1187 Corporate Governance Improvement and Investor Protection Act H.R. 1304, American Innovation and R&D Competitiveness Act H.R. 3007 Disclosure of Tax Havens and Offshoring Act OECD Digital Tax Project Onshoring tax incentives Partnership Taxes R&D Amortization R&D Tax Credit Remote Worker Relief S. 1077 Permanently Preserving Americas Investment in Manufacturing Act S. 537, Healthy Workplaces Act S. 749, American Innovation and Jobs Act S.1274 Remote and Mobile Worker Relief Act Stepped-up Basis Tax Reform Implementation

Autonomous Vehicles Environmental Review and Permitting Reform H.R. 3684, Infrastructure Investment and Jobs Act H.R. 4996, Ocean Shipping Reform Act of 2021 Highway Trust Fund Infrastructure Investment Package S. 1931, Surface Transportation Reauthorization Act of 2021 S. 2016, Surface Transportation Investment Act of 2021 West Coast Port Congestion and Container Availability

Autonomous Vehicles Environmental Review and Permitting Reform H.R. 3684, INVEST In America Act Highway Trust Fund Infrastructure Investment Package S. 1931, Surface Transportation Reauthorization Act of 2021 S. 2016, Surface Transportation Investment Act of 2021 S. 914, Drinking Water and Wastewater Infrastructure Act of 2021 Water Resources Development Act Reauthorization West Coast Port Congestion and Container Availability

Autonomous Vehicles Environmental Review and Permitting Reform H.R. 3684, INVEST In America Act Highway Trust Fund Infrastructure Investment Package S. 1931, Surface Transportation Reauthorization Act of 2021 S. 2016, Surface Transportation Investment Act of 2021 S. 914, Drinking Water and Wastewater Infrastructure Act of 2021 Water Resources Development Act Reauthorization West Coast Port Congestion and Container Availability

Autonomous Vehicles Environmental Review and Permitting Reform H.R. 3684, Infrastructure Investment and Jobs Act H.R. 4996, Ocean Shipping Reform Act of 2021 Highway Trust Fund Infrastructure Investment Package S. 1931, Surface Transportation Reauthorization Act of 2021 S. 2016, Surface Transportation Investment Act of 2021 West Coast Port Congestion and Container Availability

ALIGN Act Base Erosion Anti-Abuse Tax (BEAT) Build Back Better Act Business interest deduction Capital Gains and Dividends Tax Rate Corporate Book Profits Minimum Tax Corporate Tax Rate Death Tax Repeal Act Deduction of Qualified Business Income Downward Attribution Employee Retention Tax Credit Employee Stock Ownership Plan Estate Tax Foreign Tax Credits Foreign-Derived Intangible Income (FDII) Full Expensing GILTI H.R. 1304, American Innovation and R&D Competitiveness Act H.R. 5371, , S. 1077, Permanently Preserving Americas Investment in Manufacturing Act H.R. 6161, Employee Retention Tax Credit Reinstatement Act Income Tax Surcharge Individual Tax Rate Interest Deductibility (163(j) EBITDA Limitation) Interest Deductibility (163(n) Leverage Test) Interest Deductibility (163(o) Carryforward Limits) Net Investment Income Tax on Trade or Business Income OECD Digital Tax Project Onshoring tax incentives Partnership Taxes R&D Amortization R&D Tax Credit S. 749, American Innovation and Jobs Act S. 2387, Small Business Tax Fairness Act Stepped-up Basis Stock Buybacks Excise Tax US-Chile tax treaty Workforce development tax incentives Wyden International Tax Discussion Draft

ALIGN Act American Families Plan American Jobs Plan Base Erosion Anti-Abuse Tax (BEAT) Build Back Better Act Business interest deduction Capital Gains and Dividends Tax Rate Corporate Tax Rate Death Tax Repeal Act Deduction of Qualified Business Income Downward Attribution Estate Tax Excess Business Losses of Noncorporate Taxpayers Foreign Tax Credits Foreign-Derived Intangible Income (FDII) Full Expensing GILTI H.R. 1304, American Innovation and R&D Competitiveness Act H.R. 5371, Permanently Preserving Americas Investment in Manufacturing Act Income Tax Surchage Individual Tax Rate Interest Deductibility (163(j) EBITDA Limitation) Interest Deductibility (163(n) Leverage Test) Interest Deductibility (163(o) Carryforward Limits) Net Investment Income Tax on Trade or Business Income OECD Digital Tax Project Onshoring tax incentives Partnership Taxes Puerto Rico Tax Issues R&D Amortization R&D Tax Credit S. 1077, Permanently Preserving Americas Investment in Manufacturing Act S. 537, Healthy Workplaces Act S. 749, American Innovation and Jobs Act S. 2387, Small Business Tax Fairness Act Stepped-up Basis Tax Reform Implementation US-Chile tax treaty Workforce development tax incentives Wyden International Tax Discussion Draft

ALIGN Act American Jobs Plan American Rescue Plan Act Business interest deduction Death Tax Repeal Act Deductibility of expenses paid with PPP funds Employee Retention Tax Credit Estate Tax Full Expensing General Business Tax Credits H.R. 1304, American Innovation and R&D Competitiveness Act H.R. 748, CARES Act Net Operating Loss (NOLs) OECD Digital Tax Project Onshoring tax incentives R&D Amortization R&D Tax Credit Remote Worker Relief S. 3995, To limit the authority of States or other taxing jurisdictions to tax certain income of employees for employment duties performed in other States or taxing jurisdictions S. 537, Healthy Workplaces Act S. 622, American Jobs in Energy Manufacturing Act S. 749, the American Innovation and Jobs Act Tax Reform Implementation

Emergency Temporary Standard Fair Labor Standards Act Family and Medical Leave Act Regulations Hart-Scott-Rodino Pre-Merger Notification Rules Independent Contractor Status Merger and Acquisition Review Paid Family Leave Right to Repair S. 420, H.R. 2474, Protecting the Right to Organize Act Unemployment Insurance Vaccine Administration Guidance Vertical Merger Guidelines Workplace safety issues

ALIGN Act American Jobs Plan American Rescue Plan Act Business interest deduction Death Tax Repeal Act Deductibility of expenses paid with PPP funds Employee Retention Tax Credit Estate Tax Full Expensing General Business Tax Credits H.R. 1304, American Innovation and R&D Competitiveness Act H.R. 748, CARES Act Net Operating Loss (NOLs) OECD Digital Tax Project Onshoring tax incentives R&D Amortization R&D Tax Credit Remote Worker Relief S. 3995, To limit the authority of States or other taxing jurisdictions to tax certain income of employees for employment duties performed in other States or taxing jurisdictions S. 537, Healthy Workplaces Act S. 622, American Jobs in Energy Manufacturing Act S. 749, the American Innovation and Jobs Act Tax Reform Implementation

ALIGN Act American Families Plan American Jobs Plan Business interest deduction Death Tax Repeal Act Estate Tax Full Expensing General Business Tax Credits GILTI H.R. 1187 Corporate Governance Improvement and Investor Protection Act H.R. 1304, American Innovation and R&D Competitiveness Act H.R. 3007 Disclosure of Tax Havens and Offshoring Act OECD Digital Tax Project Onshoring tax incentives Partnership Taxes R&D Amortization R&D Tax Credit Remote Worker Relief S. 1077 Permanently Preserving Americas Investment in Manufacturing Act S. 537, Healthy Workplaces Act S. 749, American Innovation and Jobs Act S.1274 Remote and Mobile Worker Relief Act Stepped-up Basis Tax Reform Implementation

ALIGN Act American Families Plan American Jobs Plan Base Erosion Anti-Abuse Tax (BEAT) Build Back Better Act Business interest deduction Capital Gains and Dividends Tax Rate Corporate Tax Rate Death Tax Repeal Act Deduction of Qualified Business Income Downward Attribution Estate Tax Excess Business Losses of Noncorporate Taxpayers Foreign Tax Credits Foreign-Derived Intangible Income (FDII) Full Expensing GILTI H.R. 1304, American Innovation and R&D Competitiveness Act H.R. 5371, Permanently Preserving Americas Investment in Manufacturing Act Income Tax Surchage Individual Tax Rate Interest Deductibility (163(j) EBITDA Limitation) Interest Deductibility (163(n) Leverage Test) Interest Deductibility (163(o) Carryforward Limits) Net Investment Income Tax on Trade or Business Income OECD Digital Tax Project Onshoring tax incentives Partnership Taxes Puerto Rico Tax Issues R&D Amortization R&D Tax Credit S. 1077, Permanently Preserving Americas Investment in Manufacturing Act S. 537, Healthy Workplaces Act S. 749, American Innovation and Jobs Act S. 2387, Small Business Tax Fairness Act Stepped-up Basis Tax Reform Implementation US-Chile tax treaty Workforce development tax incentives Wyden International Tax Discussion Draft

ALIGN Act American Jobs Plan American Rescue Plan Act Business interest deduction Death Tax Repeal Act Deductibility of expenses paid with PPP funds Employee Retention Tax Credit Estate Tax Full Expensing General Business Tax Credits H.R. 1304, American Innovation and R&D Competitiveness Act H.R. 748, CARES Act Net Operating Loss (NOLs) OECD Digital Tax Project Onshoring tax incentives R&D Amortization R&D Tax Credit Remote Worker Relief S. 3995, To limit the authority of States or other taxing jurisdictions to tax certain income of employees for employment duties performed in other States or taxing jurisdictions S. 537, Healthy Workplaces Act S. 622, American Jobs in Energy Manufacturing Act S. 749, the American Innovation and Jobs Act Tax Reform Implementation

ALIGN Act American Jobs Plan American Rescue Plan Act Business interest deduction Death Tax Repeal Act Deductibility of expenses paid with PPP funds Employee Retention Tax Credit Estate Tax Full Expensing General Business Tax Credits H.R. 1304, American Innovation and R&D Competitiveness Act H.R. 748, CARES Act Net Operating Loss (NOLs) OECD Digital Tax Project Onshoring tax incentives R&D Amortization R&D Tax Credit Remote Worker Relief S. 3995, To limit the authority of States or other taxing jurisdictions to tax certain income of employees for employment duties performed in other States or taxing jurisdictions S. 537, Healthy Workplaces Act S. 622, American Jobs in Energy Manufacturing Act S. 749, the American Innovation and Jobs Act Tax Reform Implementation

ALIGN Act Base Erosion Anti-Abuse Tax (BEAT) Build Back Better Act Business interest deduction Capital Gains and Dividends Tax Rate Corporate Book Profits Minimum Tax Corporate Tax Rate Death Tax Repeal Act Deduction of Qualified Business Income Downward Attribution Employee Retention Tax Credit Employee Stock Ownership Plan Estate Tax Foreign Tax Credits Foreign-Derived Intangible Income (FDII) Full Expensing GILTI H.R. 1304, American Innovation and R&D Competitiveness Act H.R. 5371, , S. 1077, Permanently Preserving Americas Investment in Manufacturing Act H.R. 6161, Employee Retention Tax Credit Reinstatement Act Income Tax Surcharge Individual Tax Rate Interest Deductibility (163(j) EBITDA Limitation) Interest Deductibility (163(n) Leverage Test) Interest Deductibility (163(o) Carryforward Limits) Net Investment Income Tax on Trade or Business Income OECD Digital Tax Project Onshoring tax incentives Partnership Taxes R&D Amortization R&D Tax Credit S. 749, American Innovation and Jobs Act S. 2387, Small Business Tax Fairness Act Stepped-up Basis Stock Buybacks Excise Tax US-Chile tax treaty Workforce development tax incentives Wyden International Tax Discussion Draft

ALIGN Act American Families Plan American Jobs Plan Base Erosion Anti-Abuse Tax (BEAT) Build Back Better Act Business interest deduction Capital Gains and Dividends Tax Rate Corporate Tax Rate Death Tax Repeal Act Deduction of Qualified Business Income Downward Attribution Estate Tax Excess Business Losses of Noncorporate Taxpayers Foreign Tax Credits Foreign-Derived Intangible Income (FDII) Full Expensing GILTI H.R. 1304, American Innovation and R&D Competitiveness Act H.R. 5371, Permanently Preserving Americas Investment in Manufacturing Act Income Tax Surchage Individual Tax Rate Interest Deductibility (163(j) EBITDA Limitation) Interest Deductibility (163(n) Leverage Test) Interest Deductibility (163(o) Carryforward Limits) Net Investment Income Tax on Trade or Business Income OECD Digital Tax Project Onshoring tax incentives Partnership Taxes Puerto Rico Tax Issues R&D Amortization R&D Tax Credit S. 1077, Permanently Preserving Americas Investment in Manufacturing Act S. 537, Healthy Workplaces Act S. 749, American Innovation and Jobs Act S. 2387, Small Business Tax Fairness Act Stepped-up Basis Tax Reform Implementation US-Chile tax treaty Workforce development tax incentives Wyden International Tax Discussion Draft

ALIGN Act American Families Plan American Jobs Plan Business interest deduction Death Tax Repeal Act Estate Tax Full Expensing General Business Tax Credits GILTI H.R. 1187 Corporate Governance Improvement and Investor Protection Act H.R. 1304, American Innovation and R&D Competitiveness Act H.R. 3007 Disclosure of Tax Havens and Offshoring Act OECD Digital Tax Project Onshoring tax incentives Partnership Taxes R&D Amortization R&D Tax Credit Remote Worker Relief S. 1077 Permanently Preserving Americas Investment in Manufacturing Act S. 537, Healthy Workplaces Act S. 749, American Innovation and Jobs Act S.1274 Remote and Mobile Worker Relief Act Stepped-up Basis Tax Reform Implementation

Autonomous Vehicles Environmental Review and Permitting Reform H.R. 3684, INVEST In America Act Highway Trust Fund Infrastructure Investment Package S. 1931, Surface Transportation Reauthorization Act of 2021 S. 2016, Surface Transportation Investment Act of 2021 S. 914, Drinking Water and Wastewater Infrastructure Act of 2021 Water Resources Development Act Reauthorization West Coast Port Congestion and Container Availability

Emergency Temporary Standard Fair Labor Standards Act Family and Medical Leave Act Regulations Hart-Scott-Rodino Pre-Merger Notification Rules Independent Contractor Status Merger and Acquisition Review Paid Family Leave Right to Repair S. 420, H.R. 2474, Protecting the Right to Organize Act Unemployment Insurance Vaccine Administration Guidance Vertical Merger Guidelines Workplace safety issues

ALIGN Act American Jobs Plan American Rescue Plan Act Business interest deduction Death Tax Repeal Act Deductibility of expenses paid with PPP funds Employee Retention Tax Credit Estate Tax Full Expensing General Business Tax Credits H.R. 1304, American Innovation and R&D Competitiveness Act H.R. 748, CARES Act Net Operating Loss (NOLs) OECD Digital Tax Project Onshoring tax incentives R&D Amortization R&D Tax Credit Remote Worker Relief S. 3995, To limit the authority of States or other taxing jurisdictions to tax certain income of employees for employment duties performed in other States or taxing jurisdictions S. 537, Healthy Workplaces Act S. 622, American Jobs in Energy Manufacturing Act S. 749, the American Innovation and Jobs Act Tax Reform Implementation

Alternative Fuel Tax Credit Business interest deduction CFC Look-Thru Employee Benefits Tax/Cadillac Tax Estate Tax H.R. 216, S. 1149, Main Street Certainty Act H.R. 218, S. 215, Death Tax Repeal Act H.R. 2985, re. payment of taxes on deferred foreign income in installments H.R. 4549, American Innovation and Competitiveness Act H.R. 6201, Families First Coronavirus Response Act H.R. 860, Social Security 2100 Act Health Insurance Tax H.R. 748, CARES Act Medical Device Tax OECD Digital Tax Project R&D Amortization R&D Tax Credit Stock Buybacks Tax Reform Implementation

Alternative Fuel Tax Credit Business interest deduction CFC Look-Thru Employee Benefits Tax/Cadillac Tax Estate Tax H.R. 216, S. 1149, Main Street Certainty Act H.R. 218, S. 215, Death Tax Repeal Act H.R. 2985, re. payment of taxes on deferred foreign income in installments H.R. 4549, American Innovation and Competitiveness Act H.R. 6201, Families First Coronavirus Response Act H.R. 860, Social Security 2100 Act Health Insurance Tax H.R. 748, CARES Act Medical Device Tax OECD Digital Tax Project R&D Amortization R&D Tax Credit Stock Buybacks Tax Reform Implementation

Alternative Fuel Tax Credit Business interest deduction CFC Look-Thru Employee Benefits Tax/Cadillac Tax Estate Tax H.R. 216, S. 1149, Main Street Certainty Act H.R. 218, S. 215, Death Tax Repeal Act H.R. 2985, re. payment of taxes on deferred foreign income in installments H.R. 4549, American Innovation and Competitiveness Act H.R. 6201, Families First Coronavirus Response Act H.R. 860, Social Security 2100 Act Health Insurance Tax H.R. 748, CARES Act Medical Device Tax OECD Digital Tax Project R&D Amortization R&D Tax Credit Stock Buybacks Tax Reform Implementation

Business interest deduction Estate Tax Further delay all scheduled federal tax payments General Business Tax Credits H.R. 4549, American Innovation and Competitiveness Act H.R. 748, CARES Act H.R. 7767, To provide tax credits for domestic medical and drug manufacturing and advanced medical manufacturing equipment OECD Digital Tax Project Onshoring tax incentives Payroll tax deferral R&D Amortization R&D Tax Credit S. 3612, Small Business Expense Protection Act of 2020 S. 3995, To limit the authority of States or other taxing jurisdictions to tax certain income of employees for employment duties performed in other States or taxing jurisdictions S. 4178, To provide for a credit against employment taxes for certain workplace safety expenses S. 4214, To provide a payroll tax credit for certain expenses associated with protecting employees from COVID-19 S. 4376, CREATE JOBS Act Tax Reform Implementation

Alternative Fuel Tax Credit Business interest deduction CFC Look-Thru Employee Benefits Tax/Cadillac Tax Estate Tax H.R. 216, S. 1149, Main Street Certainty Act H.R. 218, S. 215, Death Tax Repeal Act H.R. 2985, re. payment of taxes on deferred foreign income in installments H.R. 4549, American Innovation and Competitiveness Act H.R. 6201, Families First Coronavirus Response Act H.R. 860, Social Security 2100 Act Health Insurance Tax H.R. 748, CARES Act Medical Device Tax OECD Digital Tax Project R&D Amortization R&D Tax Credit Stock Buybacks Tax Reform Implementation

Alternative Fuel Tax Credit Business interest deduction CFC Look-Thru Employee Benefits Tax/Cadillac Tax Estate Tax H.R. 216, S. 1149, Main Street Certainty Act H.R. 218, S. 215, Death Tax Repeal Act H.R. 2985, re. payment of taxes on deferred foreign income in installments H.R. 4549, American Innovation and Competitiveness Act H.R. 6201, Families First Coronavirus Response Act H.R. 860, Social Security 2100 Act Health Insurance Tax H.R. 748, CARES Act Medical Device Tax OECD Digital Tax Project R&D Amortization R&D Tax Credit Stock Buybacks Tax Reform Implementation

Alternative Fuel Tax Credit Business interest deduction CFC Look-Thru Employee Benefits Tax/Cadillac Tax Estate Tax H.R. 216, S. 1149, Main Street Certainty Act H.R. 218, S. 215, Death Tax Repeal Act H.R. 2985, re. payment of taxes on deferred foreign income in installments H.R. 4549, American Innovation and Competitiveness Act H.R. 6201, Families First Coronavirus Response Act H.R. 860, Social Security 2100 Act Health Insurance Tax H.R. 748, CARES Act Medical Device Tax OECD Digital Tax Project R&D Amortization R&D Tax Credit Stock Buybacks Tax Reform Implementation

Business interest deduction Estate Tax Further delay all scheduled federal tax payments General Business Tax Credits H.R. 4549, American Innovation and Competitiveness Act H.R. 748, CARES Act H.R. 7767, To provide tax credits for domestic medical and drug manufacturing and advanced medical manufacturing equipment OECD Digital Tax Project Onshoring tax incentives Payroll tax deferral R&D Amortization R&D Tax Credit S. 3612, Small Business Expense Protection Act of 2020 S. 3995, To limit the authority of States or other taxing jurisdictions to tax certain income of employees for employment duties performed in other States or taxing jurisdictions S. 4178, To provide for a credit against employment taxes for certain workplace safety expenses S. 4214, To provide a payroll tax credit for certain expenses associated with protecting employees from COVID-19 S. 4376, CREATE JOBS Act Tax Reform Implementation

Business interest deduction Estate Tax Further delay all scheduled federal tax payments General Business Tax Credits H.R. 4549, American Innovation and Competitiveness Act H.R. 748, CARES Act H.R. 7767, To provide tax credits for domestic medical and drug manufacturing and advanced medical manufacturing equipment OECD Digital Tax Project Onshoring tax incentives Payroll tax deferral R&D Amortization R&D Tax Credit S. 3612, Small Business Expense Protection Act of 2020 S. 3995, To limit the authority of States or other taxing jurisdictions to tax certain income of employees for employment duties performed in other States or taxing jurisdictions S. 4178, To provide for a credit against employment taxes for certain workplace safety expenses S. 4214, To provide a payroll tax credit for certain expenses associated with protecting employees from COVID-19 S. 4376, CREATE JOBS Act Tax Reform Implementation

Alternative Fuel Tax Credit Business interest deduction CFC Look-Thru Employee Benefits Tax/Cadillac Tax Estate Tax H.R. 216, S. 1149, Main Street Certainty Act H.R. 218, S. 215, Death Tax Repeal Act H.R. 2985, re. payment of taxes on deferred foreign income in installments H.R. 4549, American Innovation and Competitiveness Act H.R. 6201, Families First Coronavirus Response Act H.R. 860, Social Security 2100 Act Health Insurance Tax H.R. 748, CARES Act Medical Device Tax OECD Digital Tax Project R&D Amortization R&D Tax Credit Stock Buybacks Tax Reform Implementation

Alternative Fuel Tax Credit Business interest deduction CFC Look-Thru Employee Benefits Tax/Cadillac Tax Estate Tax H.R. 216, S. 1149, Main Street Certainty Act H.R. 218, S. 215, Death Tax Repeal Act H.R. 2985, re. payment of taxes on deferred foreign income in installments H.R. 4549, American Innovation and Competitiveness Act H.R. 6201, Families First Coronavirus Response Act H.R. 860, Social Security 2100 Act Health Insurance Tax H.R. 748, CARES Act Medical Device Tax OECD Digital Tax Project R&D Amortization R&D Tax Credit Stock Buybacks Tax Reform Implementation

Alternative Fuel Tax Credit Business interest deduction CFC Look-Thru Employee Benefits Tax/Cadillac Tax Estate Tax H.R. 216, S. 1149, Main Street Certainty Act H.R. 218, S. 215, Death Tax Repeal Act H.R. 2985, re. payment of taxes on deferred foreign income in installments H.R. 4549, American Innovation and Competitiveness Act H.R. 6201, Families First Coronavirus Response Act H.R. 860, Social Security 2100 Act Health Insurance Tax H.R. 748, CARES Act Medical Device Tax OECD Digital Tax Project R&D Amortization R&D Tax Credit Stock Buybacks Tax Reform Implementation

Business interest deduction Estate Tax Further delay all scheduled federal tax payments General Business Tax Credits H.R. 4549, American Innovation and Competitiveness Act H.R. 748, CARES Act H.R. 7767, To provide tax credits for domestic medical and drug manufacturing and advanced medical manufacturing equipment OECD Digital Tax Project Onshoring tax incentives Payroll tax deferral R&D Amortization R&D Tax Credit S. 3612, Small Business Expense Protection Act of 2020 S. 3995, To limit the authority of States or other taxing jurisdictions to tax certain income of employees for employment duties performed in other States or taxing jurisdictions S. 4178, To provide for a credit against employment taxes for certain workplace safety expenses S. 4214, To provide a payroll tax credit for certain expenses associated with protecting employees from COVID-19 S. 4376, CREATE JOBS Act Tax Reform Implementation

Business interest deduction Estate Tax Further delay all scheduled federal tax payments General Business Tax Credits H.R. 4549, American Innovation and Competitiveness Act H.R. 748, CARES Act H.R. 7767, To provide tax credits for domestic medical and drug manufacturing and advanced medical manufacturing equipment OECD Digital Tax Project Onshoring tax incentives Payroll tax deferral R&D Amortization R&D Tax Credit S. 3612, Small Business Expense Protection Act of 2020 S. 3995, To limit the authority of States or other taxing jurisdictions to tax certain income of employees for employment duties performed in other States or taxing jurisdictions S. 4178, To provide for a credit against employment taxes for certain workplace safety expenses S. 4214, To provide a payroll tax credit for certain expenses associated with protecting employees from COVID-19 S. 4376, CREATE JOBS Act Tax Reform Implementation