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 and gift tax. 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. H.R. 996/S. 400, Paid Family and Medical Leave Tax Credit Extension and Enhancement Act. Deductibility of meals provided to employees. Business SALT deduction. Charitable contributions. H.R. 1753, Community News and Small Business Support Act. H.R. 1, One Big Beautiful Bill Act, tax provisions.

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

Bills named: H.R. 1753 (119th), S. 213 (119th), S. 559 (119th), S. 129 (119th), S. 400 (119th), S. 187 (119th), H.R. 996 (119th), H.R. 1 (119th), H.R. 1177 (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. DACA/Dreamers.

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

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). 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. 2952, SALT Act. H.R. 3545, TEENS Act. Heat Workforce Standards Act (draft legislation). S. 844, Faster Labor Contracts Act. Nomination of Crystal Carey to be the General Counsel of the NLRB.

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

Bills named: H.R. 2312 (119th), H.R. 2952 (119th), H.R. 20 (119th), S. 844 (119th), H.R. 3545 (119th)

Trade (domestic/foreign) TRD

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

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

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

Bills named: S. 835 (119th)

Consumer Issues/Safety/Products CSP

Data privacy issues and legislative proposals. Credit Card Competition Act (amendment to S. 1582). Children and Teens' Online Privacy Protection Act (draft legislation). American Privacy Rights Act (draft legislation). S. 1582, GENIUS Act. Swipe fees. Visa lawsuit. America Data Privacy and Protection Act.

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

Bills named: S. 1582 (119th)

Budget/Appropriations BUD

S. 1077, District of Columbia Local Funds Act, 2025.

Contacted: SENATE; HOUSE OF REPRESENTATIVES

Bills named: S. 1077 (119th)