4th Quarter - Report

INTERNATIONAL BUSINESS MACHINES CORPORATION (IBM) for INTERNATIONAL BUSINESS MACHINES CORPORATION (IBM)

Firm
Client
Income
—
Expenses
$610,000
Expense method
A: Lobbying Disclosure Act definitions

What was lobbied

5 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.

LobbyistCovered position, as disclosed
JEFFREY BROWN —
MASON MOLESKY —

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; H.R. 2683, Remote Access Security Act; 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.

LobbyistCovered position, as disclosed
JEFFREY BROWN —
MICHAEL DIPAULA-COYLE —
RYAN HAGEMANN —
MASON MOLESKY —

Contacted: Homeland Security, Dept of (DHS); Intl Trade Administration (ITA); Office of Science & Technology Policy (OSTP); Defense, Dept of (DOD); Office of Management & Budget (OMB); White House Office; Commerce, Dept of (DOC); Executive Office of the President (EOP); SENATE; Energy, Dept of; HOUSE OF REPRESENTATIVES

Bills named: S. 579 (119th), H.R. 2683 (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.

LobbyistCovered position, as disclosed
GREGORY PROSEUS —

Contacted: 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.

LobbyistCovered position, as disclosed
ELLE COLLINS New —
LINDA C EVANS —

Contacted: White House Office; HOUSE OF REPRESENTATIVES; Treasury, Dept of; Internal Revenue Service (IRS); SENATE

Trade (domestic/foreign) TRD

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

LobbyistCovered position, as disclosed
MICHAEL DIPAULA-COYLE —

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