Taxation/Internal Revenue Code

House-Senate reconciliation bill

In support of the Charitable Act (S. 317/H.R.801) to expand the charitable deduction to non-itemizers. In support of expanding the charitable deduction to non-itemizers. In support of strengthening the charitable giving incentive. In support of preserving the charitable 501 (c) (3) status of social service nonprofits. In opposition, raising excise taxes on social service providers In opposition to decreasing charitable contribution limits for business entities that support social service nonprofits. In opposition to the Secretary of the Treasury having the ability to designate 501 (c) (3) nonprofits as terrorist supporting organizations at the Secretarys discretion, without requiring the Secretary to share their full evidence or reasoning with accused nonprofits. In opposition to giving discretion of power to the Secretary of the Treasury to remove tax-exempt status from any nonprofit organization without due process. In opposition to the 2025 reconciliation bill, The One Big Beautiful Bill Act (H.R.1) changes to the Child Tax Credit, including requiring both parents to have a social security number in order for children to qualify. In support of the inclusion of a non-itemized charitable deduction for taxpayers up to $150 for individuals and $300 for married couples in the One Big Beautiful Bill Act (H.R.1) In opposition to the 2025 reconciliation bill, The One Big Beautiful Bill Act (H.R.1) increases to excise taxes and decreases to business entity charitable contribution limits, including the following provisions from H.R.1: Section 112022, Increase in the Rate of Tax on Net Investment Income of Certain Private Foundations. Section 110011, Limitation on Tax Benefit of Itemized Deduction. Section 112027, 1-Percent Floor On Deduction of Charitable Contributions Made By Corporations. Section 112024, Unrelated Business Taxable Income Increased by Amount of Certain Fringe Benefit Expenses for Which Deduction Is Allowed. In support of encouraging the Treasury Department to draft commonsense implementation regulations re: Public Law 119-21/H. R. 1 that provide clarity for taxpayers and avoid unintended consequences. In support of the Treasury Department Department of Internal Revenue Service allowing a broad range of expenditures to count toward meeting the 0.5% adjusted gross income floor for individual itemizers and a 1% taxable income floor for corporate taxpayers that is included in Public Law 119-21/H. R. 1. In support of the Treasury Department, Department of Internal Revenue Service allowing the inclusion of volunteer-related out-of-pocket costs, charitable mileage expenses, carryover of any excess charitable contributions from prior year (i.e., similar to corporate carryover), and donations of goods, such as food and clothing, and services with substantiated value as counting toward meeting the 0.5% adjusted gross income floor for individual itemizers and a 1% taxable income floor for corporate taxpayers that is included in Public Law 119-21/H. R. 1. In support of the Treasury Department, Department of Internal Revenue Service clarifying the methodology of calculating toward meeting the 0.5% adjusted gross income floor for individual itemizers and a 1% taxable income floor for corporate taxpayers, and the expenses that will count towards satisfying it that is included in Public Law 119-21/H. R. 1. In support of the Treasury Department, Department of Internal Revenue Service creating a safe harbor whereby a donor will not be penalized for slightly exceeding their floor in a year, and still be allowed to contribute and deduct fully in current and future years. Easing substantiation requirements for modest cash contributions or easing the receipt requirements and other requirements for certain types of donated goods (i.e., canned goods). In opposition to Treasury Department, Department of Internal Revenue Service unnecessarily and inadvertently restrict charitable giving as a result of drafting regulations in regard to how to implement provisions of Public Law 119-21/H. R.. 1.

School choice, Educational Choice for Children Act

Implementation of the Inflation Reduction Act and the Bipartisan Infrastructure Law Implementation of the CHIPS and Science Act

Treatment of federal excise tax in the budget reconciliation

Oppose increase in university endowment tax

HR 1; "The Once Big Beautiful Bill Act;" Impacts on dairy farmers

HR 1; "The One Big Beautiful Bill Act;" Implementation impacts on dairy farmers

Support of sensible tax policies towards renewable energy technologies, including guidance from the Treasury department.

HR 5376 Inflation Reduction Act of 2022 - 48c tax credit

Any issues effecting the PEO business

HR801/S317 The Charitable Act protecting 501(c)(3) organizations from tax on mission-related income protecting charitable deduction for gifts of art issues around Johnson Amendment application to 501(c)(3) organizations

Clean Energy Incentives - 45V, 48E, 30C, 45Q, 45W, 30D, 45Z

Low Income Housing

tax reform; manufacturing of domestic and imported seafood products; food costs; health benefits of a seafood diet; trade and tariff discussions;seafood traceability regulations; international regulatory issues; global production and distribution of seafood; international seafood treaties;anti-dumping and countervailing duties policy; Reconciliation options to increase domestic seafood production; import tax relief, one big Beautiful bill Act

Oppose Educational Choice for Children Act because of it's unprecedented dollar for dollar tax credit that would fund school vouchers that would support religious schools. Oppose attacks on the Johnson Amendment and support better enforcement.

HR 2410, Revitalizing Downtowns and Main Streets Act

Support for charitable deductions, child care tax policies, and the new markets tax credit program.

Expanding the EITC to older workers; Supporting Credit for Caring in one big beautiful bill

Historic Tax Credit Growth and Opportunity Act (H.R.2941/S.1459) Rural Historic Tax Credit Improvement Act (H.R.1454/S.631) Neighborhood Homes Investment Act (H.R. 2854 / S. 1686) New Markets Tax Credit Extension Act (H.R.1103 / S. 479) Revitalizing Downtowns and Main Streets Act (H.R.2410) Renewing Opportunity in the American Dream (ROAD) to Housing Act of 2025 (S. 2651)

H.Con.Res.14 - Establishing the congressional budget for the United States Government for fiscal year 2025 and setting forth the appropriate budgetary levels for fiscal years 2026 through 2034. Senate Amendment to H.Con.Res.14 Issues related to the IRS Direct File Program H.R.1882 - Saving Gig Economy Taxpayers Act S.615 - Chemical Tax Repeal Act S.445 - Carried Interest Fairness Act of 2025 Issues related to the corporate income tax rate H.R.1 One Big Beautiful Bill Act H.Con.Res.14 - Establishing the congressional budget for the United States Government for fiscal year 2025 and setting forth the appropriate budgetary levels for fiscal years 2026 through 2034. Senate Amendment to H.Con.Res.14 Issues related to the IRS Direct File Program H.R.1882 - Saving Gig Economy Taxpayers Act S.615 - Chemical Tax Repeal Act S.445 - Carried Interest Fairness Act of 2025 Issues related to the corporate income tax rate Issues related to Digital Services Taxes Issues related to a remittance tax Issues related to the corporate state and local tax deduction American Innovation and Jobs Act S.1639 Issues related to personal income tax rates

H.R.1849 - To amend the Internal Revenue Code of 1986 to provide for the exclusion from gross income of amounts received from State-based catastrophe loss mitigation programs. (Doug LaMalfa, R-CA-1)

Extend expiring tax cuts , Big Beautiful Bill Act

Budget Reconciliation/Renewal of 2017 Tax Cuts and Jobs Act provisions IRS Section 899 Foreign Investment

H.R.6438 - ROBINHOOD Act

Implementation of prohibited foreign entity restrictions for energy tax credits.

Support of Full R&D Expensing.

H.R. 1 One Big Beautiful Bill Act. (tax provisions) H.R. 1822 ACRE Act S. 838 ACRE Act Implementation of Section 139L of H.R. 1

H.R. 1 - One Big Beautiful Bill Act

Implementation of Internal Revenue Code section 25F.