1st Quarter - Report

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

Firm
Client
Income
—
Expenses
$1,040,000
Expense method
A: Lobbying Disclosure Act definitions

What was lobbied

8 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, quantum computing, the U.S. Artificial Intelligence Safety Institute, and the National Artificial Intelligence Research Resource.

LobbyistCovered position, as disclosed
PATRICK BAILEY —
JEFFREY BROWN —
FRANK CRISTINZIO —
MASON MOLESKY —
PAT PELLETIER —
YELENA VAYNBERG —

Contacted: SENATE; Natl Institute of Standards & Technology (NIST); HOUSE OF REPRESENTATIVES

Computer Industry CPI

Legislative & Regulatory Issues Related to Technology Policy, including R&D, Cybersecurity, Privacy, Health IT & Technology Procurement: Artificial Intelligence (AI), general purpose AI and foundation models, open source AI, AI regulatory guidance, AI security, AI bias, AI and the workforce, AI use and implementation by federal agencies; cloud computing, secure cloud policy; encryption policy, post quantum cryptography; quantum computing; national data privacy standards; federal agency IT modernization; National Quantum Initiative Reauthorization Act; S. 579, Department of Energy Quantum Leadership Act of 2024; implementation of Public Law no. 115-368, the National Quantum Initiative Act; implementation and issues related to Public Law no. 117-167, CHIPS and Science Act; National AI Research Resource Task Force; NIST AI Risk Management Framework; Interim Final Rule on Framework for Artificial Intelligence Diffusion.

Contacted: U.S. Trade Representative (USTR); Office of Science & Technology Policy (OSTP); SENATE; Justice, Dept of (DOJ); Natl Institute of Standards & Technology (NIST); Natl Security Council (NSC); HOUSE OF REPRESENTATIVES; Commerce, Dept of (DOC); State, Dept of (DOS)

Bills named: S. 579 (119th)

Education EDU

Legislative & Regulatory Issues Related to Education, Workforce Training & Related Matters: Modernizing apprenticeships; creating multiple career pathways; advancing skills-based hiring including federal contracts; increasing federal support for Historically Black Colleges & Universities (HBCUs); cybersecurity workforce/skills development policy; quantum computing workforce/skills development policy; artificial intelligence and the future of work; S. 383, Jumpstart Our Businesses By Supporting Students Act.

LobbyistCovered position, as disclosed
PATRICK BAILEY —
RYAN RAJAN —
YELENA VAYNBERG —

Contacted: U.S. Trade Representative (USTR); SENATE; HOUSE OF REPRESENTATIVES

Bills named: S. 383 (119th)

Labor Issues/Antitrust/Workplace LBR

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

LobbyistCovered position, as disclosed
JASON KANTER —
GREGORY PROSEUS —
MARCUS P WILLIAMS —

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

Taxation/Internal Revenue Code TAX

Legislative & Regulatory Issues Related to Domestic and International Tax, including Tax Treaties: Tax proposals related to Global Intangible Low-Taxed Income, or GILTI Minimum Tax, and proposed Section 163(n) on interest deductibility; H.Con.Res. 14, Establishing 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. 559, American Interest in Manufacturing and Main Street Act; H.R. 7024, Tax Relief for American Families and Workers Act of 2024; America First Trade Policy Executive Order; OECD Global Tax Deal Executive Order; Public Law no. 117-169, Inflation Reduction Act, implementation and regulations. Global Digital Taxes, e.g. DSTs; U.S. Treasury guidelines and related regulations on OECD, Addressing Tax Challenges of Digitalization, and BEPS 2.0. T.D. 9959, Final Regulations on foreign tax credits; REG-120653-22, CHIPS Act advanced manufacturing tax credit; Notice 2023-63 and Notice 2024-12 on application of Section 174 on R&D expenses. H.R. 33, U.S.-Taiwan Expedited Double Tax Relief Act.

LobbyistCovered position, as disclosed
LINDA C EVANS —

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

Bills named: H.R. 33 (119th), H.R. 7024 (119th), S. 559 (119th), H.Con.Res. 14 (119th)

Trade (domestic/foreign) TRD

Legislative & Regulatory Issues Related to International Trade Including Multilateral & Bilateral Trade Agreements: Provisions related to tariffs, cross-border data transfers, digital trade, and new trade agreements.

LobbyistCovered position, as disclosed
MICHAEL DIPAULA-COYLE —
RYAN RAJAN —

Contacted: State, Dept of (DOS); U.S. Trade Representative (USTR); SENATE; HOUSE OF REPRESENTATIVES; Justice, Dept of (DOJ)

Government Issues GOV

Legislative & Regulatory Issues Related to Government Issues: Federal government adoption of AI.

LobbyistCovered position, as disclosed
PATRICK BAILEY —
FRANK CRISTINZIO —

Contacted: HOUSE OF REPRESENTATIVES; SENATE

Copyright/Patent/Trademark CPT

Legislative & Regulatory Issues Related to copyright/patent/trademark: Artificial intelligence and intellectual property; H.R. 2794, S. 1367, NO FAKES Act.

LobbyistCovered position, as disclosed
MARCUS P WILLIAMS —

Contacted: SENATE; HOUSE OF REPRESENTATIVES; Patent & Trademark Office (PTO)

Bills named: S. 1367 (119th), H.R. 2794 (119th)

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.