2025 third_quarter Filing
Q3Lobbying Activities (15)
Copyright/Patent/Trademark
View allFederal policies on patent enforcement and litigation impacting the rental housing industry. Federal policies surrounding music and audiovisual copyright law and licensing.
Clean Air and Water (quality)
View allWaters of the U.S. Rule (WOTUS)-Issues related to New Rule Promulgation and Implementation - 88 FR 61964 Revised Definition of Waters of the United States (WOTUS); Conforming H.R. 3898, Promoting Efficient Review for Modern Infrastructure Today (PERMIT) Act, all provisions.
Taxation/Internal Revenue Code
View allTax Reconciliation & Tax Law Permanency H.R. 1, to provide for reconciliation pursuant to title II of H. Con. Res. 14, Title VII--Finance, Subtitle A--Tax, Chapter 1--Providing Permanent Tax Relief for Middle-Class Families and Workers, Sec. 70101: Extension and Enhancement of Reduced Rates, Sec. 70105: Extension and Enhancement of Deduction for Qualified Business Income, Sec. 70106: Extension and Enhancement of Increased Estate and Gift Tax Exemption Amounts, and Sec. 70111: Limitation on Tax Benefits of Itemized Deductions; Chapter 3-Establishing Certainty and Competitiveness for American Job Creators, Subchapter A--Permanent U.S. Business Tax Reform and Boosting Domestic Investment, Sec. 70301: Full Expensing for Certain Business Property, Sec 70303: Modification of Limitation on Business Interest, and Sec. 70306: Increased Dollar Limitations for Expensing of Certain Depreciable Business Assets; Chapter 4--Investing in American Families, Communities, and Small Businesses, Subchapter C--Permanent Investments in Community Development, Sec. 70421: Permanent Renewal and Enhancement of Opportunity Zones and Sec 70422: Permanent Enhancement of Low-Income Housing Tax Credit; Chapter 5:--Ending Green New Deal Spending, Promoting America-First Energy, and Other Reforms, Subchapter A--Termination of Green New Deal Subsidies, Sec 70507: Termination of Energy Efficient Commercial Buildings Deduction; Sec. 70508: Termination of New Energy Efficient Home Credit; Sec. 70512: Termination and Restrictions on Clean Electricity Production Credit; and Sec. 70513: Termination and Restrictions on Clean Electricity Investment Credit; Chapter 6--Enhancing Deduction and Income Tax Credit Guardrails, and Other Reforms, Sec. 70601: Modification and Extension of Limitation on Excess Business Losses by Noncorporate Taxpayers. S. Amdt. 2630 to H.R. 1, One Big Beautiful Bill Act, to provide for reconciliation pursuant to title II of H. Con. Res. 14, Amendment in the Nature of a Substitute, Title IV--Committee on Commerce, Science, and Transportation, Sec. 40012: Support for Artificial Intelligence Under the Broadband Equity, Access, and Deployment Program; Title VII--Finance, Subtitle A--Tax, Chapter 1--Providing Permanent Tax Relief for Middle-Class Families and Workers, Sec. 70101: Extension and Enhancement of Reduced Rates, Sec. 70105: Extension and Enhancement of Deduction for Qualified Business Income, Sec. 70106: Extension and Enhancement of Increased Estate and Gift Tax Exemption Amounts, and Sec. 70111: Limitation on Tax Benefits of Itemized Deductions; Chapter 3-Establishing Certainty and Competitiveness for American Job Creators, Subchapter A--Permanent U.S. Business Tax Reform and Boosting Domestic Investment, Sec. 70301: Full Expensing for Certain Business Property, Sec 70303: Modification of Limitation on Business Interest, and Sec. 70306: Increased Dollar Limitations for Expensing of Certain Depreciable Business Assets; Chapter 4--Investing in American Families, Communities, and Small Businesses, Subchapter C--Permanent Investments in Community Development, Sec. 70421: Permanent Renewal and Enhancement of Opportunity Zones and Sec 70422: Permanent Enhancement of Low-Income Housing Tax Credit; Chapter 5:--Ending Green New Deal Spending, Promoting America-First Energy, and Other Reforms, Subchapter A--Termination of Green New Deal Subsidies, Sec 70507: Termination of Energy Efficient Commercial Buildings Deduction; Sec. 70508: Termination of New Energy Efficient Home Credit; Sec. 70512: Termination and Restrictions on Clean Electricity Production Credit; and Sec. 70513: Termination and Restrictions on Clean Electricity Investment Credit; Chapter 6--Enhancing Deduction and Income Tax Credit Guardrails, and Other Reforms, Sec. 70601: Modification and Extension of Limitation on Excess Business Losses by Noncorporate Taxpayers. S. Amdt. 2848 to S. Admt. 2630 to H.R. 1, to provide for reconciliation pursuant to title II of H. Con. Res. 14, Title VII--Finance, Subtitle A--Tax, Chapter 1--Providing Permanent Tax Relief for Middle-Class Families and Workers, Sec. 70101: Extension and Enhancement of Reduced Rates, Sec. 70105: Extension and Enhancement of Deduction for Qualified Business Income, Sec. 70106: Extension and Enhancement of Increased Estate and Gift Tax Exemption Amounts, and Sec. 70111: Limitation on Tax Benefits of Itemized Deductions; Chapter 3-Establishing Certainty and Competitiveness for American Job Creators, Subchapter A--Permanent U.S. Business Tax Reform and Boosting Domestic Investment, Sec. 70301: Full Expensing for Certain Business Property, Sec 70303: Modification of Limitation on Business Interest, and Sec. 70306: Increased Dollar Limitations for Expensing of Certain Depreciable Business Assets; Chapter 4--Investing in American Families, Communities, and Small Businesses, Subchapter C--Permanent Investments in Community Development, Sec. 70421: Permanent Renewal and Enhancement of Opportunity Zones and Sec 70422: Permanent Enhancement of Low-Income Housing Tax Credit; Chapter 5:--Ending Green New Deal Spending, Promoting America-First Energy, and Other Reforms, Subchapter A--Termination of Green New Deal Subsidies, Sec 70507: Termination of Energy Efficient Commercial Buildings Deduction; Sec. 70508: Termination of New Energy Efficient Home Credit; Sec. 70512: Termination and Restrictions on Clean Electricity Production Credit; and Sec. 70513: Termination and Restrictions on Clean Electricity Investment Credit; Chapter 6--Enhancing Deduction and Income Tax Credit Guardrails, and Other Reforms, Sec. 70601: Modification and Extension of Limitation on Excess Business Losses by Noncorporate Taxpayers. Maintaining current-law ordinary income tax rates, the Section 199A 20-percent qualified business income deduction, and estate tax rules. Revenue-Raising Provisions Retaining current law with regard to like-kind exchanges. Carried interest treatment with regard to long-term capital gains. Low-Income Housing Tax Credit, Workforce Housing Tax Credit & Community Development Workforce Housing Tax Credit: Establishment of a Workforce Housing Tax Credit to spur production of multifamily housing for households earning up to 100 percent of area median income. S. 3436 (118th Congress), Workforce Housing Tax Credit Act, to amend the Internal Revenue Code of 1986 to provide a credit for middle-income housing, and for other purposes, all provisions. H.R. 6686 (118th Congress), Workforce Housing Tax Credit Act, to amend the Internal Revenue Code of 1986 to provide a credit for middle-income housing, and for other purposes, all provisions. H.R. 2725, Affordable Housing Credit Improvement Act of 2025, to amend the Internal Revenue Code of 1986 to reform the low-income housing credit, and for other purposes, all provisions, in particular issues relating to increased tax credit authority and tax-exempt bond financing requirements. S. 1515, Affordable Housing Credit Improvement Act of 2025, a bill to amend the Internal Revenue Code of 1986 to reform the low-income housing credit, and for other purposes, all provisions. H.R. 2854, Neighborhood Homes Investment Act, to amend the Internal Revenue Code of 1986 to establish a tax credit for neighborhood revitalization, and for other purposes, all provisions. S. 1686, Neighborhood Homes Investment Act, to amend the Internal Revenue Code of 1986 to establish a tax credit for neighborhood revitalization, and for other purposes, all provisions. Possible cost reductions in producing housing under the Low-Income Housing Tax Credit program. Adaptive Reuse H.R. 2410, Revitalizing Downtowns and Main Streets Act, to amend the Internal Revenue Code of 1986 to provide an investment credit for converting non-residential buildings to affordable housing, all provisions. Opportunity Zones To promote the rehabilitation and preservation of multifamily housing in all Opportunity Zones nationwide (not only Opportunity Zones located in rural areas).