4th Quarter - Report

GENERAL DYNAMICS CORP for GENERAL DYNAMICS CORP

Firm
Client
Income
—
Expenses
$3,753,899
Expense method
C: businesses, Internal Revenue Code section 162(e)

What was lobbied

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

Defense DEF

FY26 Department of Defense Appropriations and Authorization issues and funding included but are not limited to shipbuilding; submarines; submarine workforce training and education, Navy ship repair; ground vehicles; air defense systems in regards to M-SHORAD; aircraft; communication systems; classified programs; ammunition and weapon systems; cloud computing; US Battlefield Information Collection and Exploitation- eXtended (US BICES-X); nontraditional defense contractors and acquisition policy; and acquisition reform. FY26 State-Foreign Operations Appropriations (HR 4779 / Senate bill numbers not yet assigned); FY26 Department of State Authorization Bill (bill numbers not yet assigned). FY26 and Defense Authorization (HR 3838 / S 2296 / S 1071 that became Public Law 119-60).

Contacted: U.S. Marines; SENATE; Natl Guard; Defense, Dept of (DOD); Defense Information Systems Agency; Army, Dept of (Other); HOUSE OF REPRESENTATIVES; Air Force, Dept of; Navy, Dept of; Joint Chiefs of Staff; Natl Geospatial Intelligence Agency

Bills named: H.R. 3838 (119th), H.R. 4779 (119th)

Budget/Appropriations BUD

Issues and funding related to Fiscal Year 2026 (FY26) Defense Appropriations (HR 4016 / S 2572); FY26 Homeland Security Appropriations (HR 4213 / Senate bill introduced, number not yet assigned); FY26 Energy and Water Development Appropriations (HR 4553 / HR 6938 includes conferenced text); FY26 Commerce, Justice, Science Appropriations (HR 5342 / S 2354 / HR 6938 includes conferenced text); FY26 Labor, Health and Human Services, and Education Appropriations (bill numbers not yet assigned); FY26 Intelligence Classified Annex; FY26 State-Foreign Operations Appropriations (HR 7006); FY26 Transportation, Housing, and Urban Development Appropriations (HR4552 / S 2465); FY26 Financial Services and General Government Appropriations (HR 7006); FY25 Interior Appropriations (House bill number not yet assigned / S 2431 / HR 6938 includes conferenced text); FY26 Military Construction and Veterans Affairs Appropriations (HR 3944 / Senate bill number not yet assigned / became Public Law 119-37); the One Big Beautiful Bill Act (HR 1 and Senate amendment to HR 1 that became Public Law 119-21); the Continuing Appropriations and Extensions Act, 2026 (HR 5371 that became Public Law 119-37); and the Continuing Appropriations and Extensions and Other Matters Act, 2026 (S 2882). Issues related to FY26 Defense Authorization (HR 3838 / S 2296 / S 1701 that became Public Law 119-60). FY25 and FY26 Department of Defense Appropriations and Authorization issues and funding include but are not limited to shipbuilding; submarines; submarine workforce training and education; Navy ship repair; ground vehicles; air defense systems in regards to M-SHORAD; aircraft; communication systems; classified programs; ammunition and weapon systems; cloud computing; nontraditional defense contractors and acquisition policy; and acquisition reform. FY25 and FY26 Homeland Security Appropriations issues and funding include but are not limited to cyber programs; information systems; telecommunications; technology equipment; infrastructure; support and services; border security technologies; Department of Homeland Security Headquarters Consolidation at St. Elizabeths; Office of Biometric Identity Management. FY25 and FY26 Financial Services and General Government Appropriations issues are related to Department of Homeland Security Headquarters consolidation. FY25 and FY26 Transportation, Housing, and Urban Development issues related to FAA communications, funding for the FAA Aircraft Certification Service, all general aviation related issues, FAA air/ground communications, Maritime Administration's Ready Reserve sealift recapitalization, commercial shipping, and the shipbuilding industry regarding Maritime Guaranteed Loan Program and the Jones Act. FY25 and FY26 Labor, Health, and Human Services, and Education Appropriations Bill for submarine supplier development and community college partnerships; submarine workforce training and education; pension funding stabilization for single-employer plans. FY25 and FY26 Intelligence Community issues and funding related to classified programs. FY25 and FY26 Interior issues related to Indian Health Services. FY25 and FY26 Military Construction and Veterans Affairs issues related to Veterans Administration Technology Modernization. Issues and funding related to Defense Appropriations and treatment of research & experimental expenditures incurred during the taxable year in connection with trade or business expenses within the concurrent resolution setting forth 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 (S Con Res 7 & H Con Res 14) and the One Big Beautiful Bill Act (HR 1 and Senate amendment to HR 1 that became Public Law 119-21).

Contacted: HOUSE OF REPRESENTATIVES; Internal Revenue Service (IRS); Defense, Dept of (DOD); Commerce, Dept of (DOC); Joint Chiefs of Staff; Transportation, Dept of (DOT); Natl Geospatial Intelligence Agency; Treasury, Dept of; Maritime Administration (MARAD); Central Intelligence Agency (CIA); SENATE; State, Dept of (DOS); Justice, Dept of (DOJ); Navy, Dept of; Federal Aviation Administration (FAA); Homeland Security, Dept of (DHS); Army, Dept of (Other); Defense Information Systems Agency; Office of Management & Budget (OMB); Air Force, Dept of

Bills named: H.R. 4016 (119th), H.R. 6938 (119th), H.R. 3944 (119th), H.R. 3838 (119th), H.Con.Res. 14 (119th), S.Con.Res. 7 (119th), H.R. 5371 (119th), H.R. 5342 (119th), H.R. 1 (119th), H.R. 4553 (119th), H.R. 7006 (119th), H.R. 4213 (119th), H.R. 4552 (119th)

Homeland Security HOM

FY25 and FY26 Homeland Security Appropriations issues and funding include but are not limited to cyber programs; information systems; telecommunications; technology equipment; infrastructure; support and services; border security technologies; Consolidated Tower and Surveillance Equipment; Department of Homeland Security Headquarters Consolidation at St. Elizabeths; and Office of Biometric Identity Management.

Contacted: U.S. Customs & Border Protection; U.S. Immigration & Customs Enforcement (ICE); Justice, Dept of (DOJ); Homeland Security, Dept of (DHS); SENATE; HOUSE OF REPRESENTATIVES; Transportation, Dept of (DOT); Bureau of Citizenship & Immigration Services (BCIS); Executive Office of the President (EOP); Office of Management & Budget (OMB); U.S. Coast Guard (USCG)

Transportation TRA

FY25 and FY26 Transportation, Housing, and Urban Development issues related to FAA communications, FY25 Transportation, Housing, and Urban Development issues related to FAA communications, funding for the FAA Aircraft Certification Service, all general aviation related issues, FAA air/ground communications, commercial shipping, and the shipbuilding industry regarding Maritime Guaranteed Loan Program and the Jones Act. Maritime Administration's Ready Reserve sealift recapitalization. Issues related to FAA communications, FAA Aircraft Certification Service, FAA air/ground communications, and all general aviation related issues in the FAA Reauthorization Act of 2024 (HR 3935 that became Public Law 118-63) to include the enacted legislation's implementation.

Contacted: Maritime Administration (MARAD); HOUSE OF REPRESENTATIVES; Federal Aviation Administration (FAA); SENATE; Transportation, Dept of (DOT)

Bills named: H.R. 3935 (119th)

Aerospace AER

FY25 and FY26 Transportation, Housing, and Urban Development issues are related to FAA Aircraft Certification Service, emissions standards, all general aviation related issues, FAA air/ground communications, and IT & cyber security issues. FY25 and FY26 Commerce, Justice and Science issues are related to the National Oceanic and Atmospheric Administration Hurricane Hunter aircraft fleet.

Contacted: SENATE; HOUSE OF REPRESENTATIVES; Federal Aviation Administration (FAA)

Education EDU

FY25 and FY26 Labor, Health, and Human Services, and Education issues for submarine supplier development and community college partnerships; submarine workforce training and education; pension funding stabilization for single-employer plans. Issues related to Free Application for Federal Student Aid (FAFSA) technology modernization and award eligibility determination.

Contacted: HOUSE OF REPRESENTATIVES; Education, Dept of; SENATE

Intelligence INT

FY25 and FY26 Intelligence Community issues and funding related to classified programs.

Contacted: Natl Geospatial Intelligence Agency; Central Intelligence Agency (CIA); HOUSE OF REPRESENTATIVES; SENATE; Office of the Secretary of Defense; Director of National Intelligence (ODNI); Natl Security Agency (NSA); Defense, Dept of (DOD)

Labor Issues/Antitrust/Workplace LBR

FY25 and FY26 Labor, Health and Human Services, and Education issues regarding submarine supplier development and community college partnerships.

Contacted: SENATE; Pension Benefit Guaranty Corporation (PBGC); HOUSE OF REPRESENTATIVES; Labor, Dept of (DOL)

Foreign Relations FOR

FY25 and FY26 State and Foreign Operations & FY24 Department of State issues and funding including but not limited to relevant cyber programs; information systems; telecommunications; technology equipment; infrastructure; support & services; foreign military sales & direct commercial sales to include those by non-United States based subsidiaries; the Australia - United Kingdom - United States (AUKUS) partnership and Virginia Class Submarines.

Contacted: State, Dept of (DOS); HOUSE OF REPRESENTATIVES; SENATE

Immigration IMM

Issues related to funding and user fees for USCIS (United States Citizenship & Immigration Services) within FY25 and FY26 appropriations bills. Issues related to the Office of Refugee Resettlement (ORR).

Contacted: Bureau of Citizenship & Immigration Services (BCIS); HOUSE OF REPRESENTATIVES; Homeland Security, Dept of (DHS); SENATE; Justice, Dept of (DOJ)

Taxation/Internal Revenue Code TAX

The treatment of research & experimental expenditures incurred during the taxable year in connection with trade or business expenses within the American Innovation & Jobs Act (S. 866), American Innovation and R&D Competitiveness Act of 2023 (H.R. 2673), Tax Relief for American Families and Workers Act of 2024 (HR 7024), the concurrent resolution setting forth 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 (S Con Res 7 & H Con Res 14), and the One Big Beautiful Bill Act (HR 1 and Senate amendment to HR 1 that became Public Law 119-21).

Contacted: Commerce, Dept of (DOC); SENATE; Internal Revenue Service (IRS); Defense, Dept of (DOD); HOUSE OF REPRESENTATIVES; Treasury, Dept of

Bills named: S. 866 (119th), H.R. 2673 (119th), H.R. 7024 (119th), S.Con.Res. 7 (119th), H.R. 1 (119th), H.Con.Res. 14 (119th)

Indian/Native American Affairs IND

FY25 and FY26 Department of Interior Appropriations and FY25 and FY26 Department of Health and Human Services Appropriations issues and funding related to Indian Health Services Electronic Health Records.

Contacted: SENATE; Health & Human Services, Dept of (HHS); Interior, Dept of (DOI); HOUSE OF REPRESENTATIVES; Bureau of Indian Affairs (BIA)

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.