NATIONAL RESTAURANT ASSOCIATION for NATIONAL RESTAURANT ASSOCIATION

Taxation/Internal Revenue Code TAX

Work Opportunity Tax Credit (WOTC). Extension/enhancement of the Employee Retention Tax Credit (ERTC) and ERTC refund improvements.Tax rates, including corporate, individual, small business, and proposed cap on 199A. Net Investment Income Tax (NIIT), estate tax, capital gains, and step-up basis. IRS tax enforcement, and ERTC refund improvements. FICA tax tip credit. Bonus depreciation. Business meals deduction. S. 213, Main Street Tax Certainty Act. Estate tax repeal proposals. H.R. 1177, Improve and Enhance the Work Opportunity Tax Credit Act. Service Industry Tip Compliance Agreement (SITCA) program. S. 129, No Tax on Tips Act. S. 559, AIMM Act. S. 187, ALIGN Act.

Contacted: Small Business Administration (SBA); Treasury, Dept of; HOUSE OF REPRESENTATIVES; SENATE; Executive Office of the President (EOP)

Bills named: S. 213 (119th), S. 187 (119th), S. 559 (119th), H.R. 1177 (119th), S. 129 (119th)

Immigration IMM

Immigration reform and proposals. Visa worker programs, including H2B cap relief. Essential Workers for Economic Advancement Act (draft legislation). Asylum reform. Legal Pathways for Workers initiative.

Contacted: SENATE; Executive Office of the President (EOP); HOUSE OF REPRESENTATIVES

Labor Issues/Antitrust/Workplace LBR

Department of Labor policies and regulations on independent contractors, joint employer, non-disparagement, overtime and tip credit. Wage/tip credit legislative proposals. Workforce development issues. Apprenticeships. Paid leave legislative proposals. H.R. 2312, Tipped Employee Protection Act. Essential Workers for Economic Advancement Act (draft legislation). Save Local Business Act (draft legislation). TEENS Act (draft legislation). S. 844, Faster Labor Contracts Act. H.R. 20, Richard L. Trumka Protecting the Right to Organize Act of 2025. Working Families Flexibility Act (draft legislation). H.R. 2299, Ensuring Workers Get PAID Act of 2025. Nominations of Lori Chavez-DeRemer and Keith Sonderling as Secretary and Deputy Secretary of Labor. Nominations of Kelly Loeffler and Bill Briggs as Administrator and Deputy Administrator of the Small Business Administration.

Contacted: Federal Trade Commission (FTC); Labor, Dept of (DOL); Treasury, Dept of; HOUSE OF REPRESENTATIVES; Small Business Administration (SBA); SENATE; Executive Office of the President (EOP)

Bills named: H.R. 2312 (119th), H.R. 20 (119th), S. 844 (119th), H.R. 2299 (119th)

Trade (domestic/foreign) TRD

Trade policies and tariffs, including foreign import bans. Food tracing.

Contacted: Commerce, Dept of (DOC); U.S. Trade Representative (USTR); HOUSE OF REPRESENTATIVES; Treasury, Dept of; SENATE

Food Industry (safety, labeling, etc.) FOO

Food safety, labeling, pricing, and packaging issues. Food and nutrition policy. Proposed illegal fishing legislation. S. 835, Reduce Food Loss and Waste Act. Reauthorization of the Farm Bill. FDA Traceability Rule. Make America Healthy Again proposals.

Contacted: HOUSE OF REPRESENTATIVES; Executive Office of the President (EOP); SENATE; Agriculture, Dept of (USDA); Food & Drug Administration (FDA)

Bills named: S. 835 (119th)

Consumer Issues/Safety/Products CSP

Data privacy issues and legislative proposals. Credit Card Competition Act (draft legislation). Children and Teens' Online Privacy Protection Act (draft legislation). American Privacy Rights Act (draft legislation).

Contacted: Federal Trade Commission (FTC); SENATE; HOUSE OF REPRESENTATIVES

Copyright/Patent/Trademark CPT

Patent Eligibility Restoration Act of 2023 (draft legislation). PREVAIL Act (draft legislation).

Contacted: SENATE; HOUSE OF REPRESENTATIVES