1st Quarter - Report — INTERNATIONAL BUSINESS MACHINES CORPORA… for INTERNATIONAL BUSINESS MACHINES CORPORA… (2026)

Firm

INTERNATIONAL BUSINESS MACHINES CORPORATION (IBM)

Client

INTERNATIONAL BUSINESS MACHINES CORPORATION (IBM)

Income

—

Expenses

$800,000

Expense method

A: Lobbying Disclosure Act definitions

What was lobbied

6 issue areas, each in the filer's own words, with who lobbied on it and where.

Budget/Appropriations BUD

Legislative & Regulatory Issues Related to Budget & Appropriations Matters: FY2026 appropriations provisions relating to technology modernization and quantum computing.

Lobbyist	Covered position, as disclosed
JEFFREY BROWN	—

Contacted: SENATE; HOUSE OF REPRESENTATIVES

Taxation/Internal Revenue Code TAX

Legislative & Regulatory Issues Related to Domestic and International Tax: U.S. Treasury guidelines and related regulations on OECD, Addressing Tax Challenges of Digitalization, and BEPS 2.0, research and development amortization.

Lobbyist	Covered position, as disclosed
MICHAEL DIPAULA-COYLE	—

Contacted: White House Office; U.S. Trade Representative (USTR); State, Dept of (DOS); Treasury, Dept of; HOUSE OF REPRESENTATIVES

Trade (domestic/foreign) TRD

Legislative & Regulatory Issues Related to International Trade: Provisions related to tariffs, digital trade, and export controls.

Lobbyist	Covered position, as disclosed
MICHAEL DIPAULA-COYLE	—

Contacted: Commerce, Dept of (DOC); White House Office; Treasury, Dept of; U.S. Trade Representative (USTR); State, Dept of (DOS)

Copyright/Patent/Trademark CPT

Legislative & Regulatory Issues Related to Copyright/Patent/Trademark Policy: Provisions related to patent policy.

Lobbyist	Covered position, as disclosed
GREGORY PROSEUS	—

Contacted: SENATE; White House Office; HOUSE OF REPRESENTATIVES

Computer Industry CPI

Legislative & Regulatory Issues Related to Technology Policy: Artificial Intelligence, cloud computing, encryption policy including post quantum cryptography, quantum computing, and federal agency IT modernization; National Quantum Initiative Reauthorization Act; S. 579, Department of Energy Quantum Leadership Act of 2025; reauthorization of the Cybersecurity Information Sharing Act; implementation and issues related to Public Law no. 117-167, CHIPS and Science Act; NIST AI Risk Management Framework; NIST Cybersecurity Framework Version 2.0 Semiconductor Manufacturing Profile; Interim Final Rule on Framework for Artificial Intelligence Diffusion.

Lobbyist	Covered position, as disclosed
JEFFREY BROWN	—
RYAN HAGEMANN	—
MASON MOLESKY	—

Contacted: HOUSE OF REPRESENTATIVES; Executive Office of the President (EOP); State, Dept of (DOS); Natl Institute of Standards & Technology (NIST); Federal Bureau of Investigation (FBI); Commerce, Dept of (DOC); Intl Trade Administration (ITA); Director of National Intelligence (ODNI); Natl Telecommunications & Information Administration (NTIA); Office of Science & Technology Policy (OSTP); SENATE

Bills named: S. 579 (119th)

Labor Issues/Antitrust/Workplace LBR

Legislative & Regulatory Issues Related to Labor, Workplace & Benefits Policy: Antitrust policy; 2023 merger guidelines; Final Rule on Premerger Notification, Reporting and Waiting Period Requirements.

Lobbyist	Covered position, as disclosed
GREGORY PROSEUS	—

Contacted: HOUSE OF REPRESENTATIVES; SENATE

Shown as published by the Senate Office of Public Records and the House Clerk under the Lobbying Disclosure Act. The official filing is the record; open it for the full form.