BENJAMIN SIEGRIST

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

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 H.R. 3684, Infrastructure Investment and Jobs Act Infrastructure Investment Package West Coast Ports Longshore Labor Negotiations

Electric Vehicles Environmental Review and Permitting Reform Freight Rail Labor Negotiations 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 Infrastructure Investment Package Railway Labor Act West Coast Ports Longshore Labor Negotiations

Electric Vehicles Environmental Review and Permitting Reform Freight Rail Labor Negotiations 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 Infrastructure Investment Package Railway Labor Act 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

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 Freight Rail Labor Negotiations 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 Infrastructure Investment Package Railway Labor Act 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

Autonomous Vehicles Electric Vehicles Environmental Review and Permitting Reform Freight Rail labor negotiations 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 Infrastructure Investment Package Railway Labor Act West Coast Ports Longshore Labor Negotiations

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

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 H.R. 7776, Water Resources Development Act of 2022 Infrastructure Investment Package Railway Labor Act West Coast Port Congestion and Container Availability West Coast Ports Longshore Labor Negotiations

Autonomous Vehicles Commercial Trucking - Hazardous Materials Endorsement Electric Vehicles Environmental Review and Permitting Reform Freight Rail labor negotiations 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 Infrastructure Investment Package Railway Labor Act West Coast Ports Longshore Labor Negotiations

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 HR 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 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 Commercial Trucking - Hazardous Materials Endorsement Electric Vehicles Environmental Review and Permitting Reform Freight Rail labor negotiations 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 Infrastructure Investment Package Railway Labor Act West Coast Ports Longshore Labor Negotiations

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

Autonomous Vehicles Electric Vehicles Environmental Review and Permitting Reform Freight Rail labor negotiations 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 Infrastructure Investment Package Railway Labor Act West Coast Ports Longshore Labor Negotiations

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 H.R. 7776, Water Resources Development Act of 2022 Infrastructure Investment Package Railway Labor Act West Coast Port Congestion and Container Availability West Coast Ports Longshore Labor Negotiations

Autonomous Vehicles Commercial Trucking - Hazardous Materials Endorsement Electric Vehicles Environmental Review and Permitting Reform Freight Rail labor negotiations 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 Infrastructure Investment Package Railway Labor Act West Coast Ports Longshore Labor Negotiations

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 H.R. 7776, Water Resources Development Act of 2022 Infrastructure Investment Package Railway Labor Act West Coast Port Congestion and Container Availability West Coast Ports Longshore Labor Negotiations

Autonomous Vehicles Electric Vehicles Environmental Review and Permitting Reform Freight Rail labor negotiations 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 Infrastructure Investment Package Railway Labor Act West Coast Ports Longshore Labor Negotiations

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 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 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 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

CAFE Standards and GHG Regulations Clean Air Act Environmental Justice EPA Smart Sectors Program S. 3742, S. 3743, re. Recycling Solar panel recycling Sustainable plastics

CAFE Standards and GHG Regulations Clean Air Act Environmental Justice EPA Smart Sectors Program S. 3742, S. 3743, re. Recycling Solar panel recycling Sustainable plastics

Hart-Scott-Rodino Pre-Merger Notification Rules Heat Injury and Illness Prevention ANPRM Horizontal Merger Guidelines Merger and Acquisition Review Right to Repair S. 3889, Employee Rights Act S. 420, H.R. 2474, Protecting the Right to Organize Act Vaccine and Testing Emergency Temporary Standard Vertical Merger Guidelines Workplace safety issues

Hart-Scott-Rodino Pre-Merger Notification Rules Heat Injury and Illness Prevention ANPRM Horizontal Merger Guidelines Merger and Acquisition Review Right to Repair S. 3889, Employee Rights Act S. 420, H.R. 2474, Protecting the Right to Organize Act Vaccine and Testing Emergency Temporary Standard Vertical Merger Guidelines Workplace safety issues

Competition in the Markets for Beer, Wine, & Spirits Hart-Scott-Rodino Pre-Merger Notification Rules Heat Injury and Illness Prevention ANPRM Horizontal Merger Guidelines Merger and Acquisition Review Overtime Exemption Right to Repair S. 420, H.R. 2474, Protecting the Right to Organize Act Vertical Merger Guidelines Workplace safety issues

COVID-19 Pandemic Response Permitting Reform Regulatory Reform S.4573, Electoral Count Reform and Presidential Transition Improvement Act of 2022

COVID-19 Pandemic Response Permitting Reform Regulatory Reform S. 4573, Electoral Count Reform and Presidential Transition Improvement Act of 2022

Competition in the Markets for Beer, Wine, & Spirits Hart-Scott-Rodino Pre-Merger Notification Rules Heat Injury and Illness Prevention ANPRM Horizontal Merger Guidelines Merger and Acquisition Review Overtime Exemption Right to Repair S. 420, H.R. 2474, Protecting the Right to Organize Act Vertical Merger Guidelines Workplace safety issues

Hart-Scott-Rodino Pre-Merger Notification Rules Heat Injury and Illness Prevention ANPRM Horizontal Merger Guidelines Merger and Acquisition Review Right to Repair S. 3889, Employee Rights Act S. 420, H.R. 2474, Protecting the Right to Organize Act Vaccine and Testing Emergency Temporary Standard Vertical Merger Guidelines Workplace safety issues

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 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

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

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 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

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

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, 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

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

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

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

OSHA Emergency Temporary Standard ERISA Investment Duties ERISA Proxy Voting Hart-Scott-Rodino Pre-Merger Notification Rules Heat Injury and Illness Prevention ANPRM Independent Contractor Status Merger and Acquisition Review Non-Compete Agreements Right to Repair S. 420, H.R. 2474, Protecting the Right to Organize Act Vertical Merger Guidelines Workplace safety issues

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 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

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 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

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

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

OSHA Emergency Temporary Standard ERISA Investment Duties ERISA Proxy Voting Hart-Scott-Rodino Pre-Merger Notification Rules Heat Injury and Illness Prevention ANPRM Independent Contractor Status Merger and Acquisition Review Non-Compete Agreements Right to Repair S. 420, H.R. 2474, Protecting the Right to Organize Act Vertical Merger Guidelines Workplace safety issues