1st Quarter - Report

GENERAL DYNAMICS CORP for GENERAL DYNAMICS CORP

Firm
Client
Income
—
Expenses
$3,360,000
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.

Budget/Appropriations BUD

Issues and funding related to Fiscal Year 2027 (FY27) Defense Appropriations (bill numbers not yet assigned); FY27 Homeland Security Appropriations (bill numbers not yet assigned); FY27 Energy and Water Development Appropriations (bill numbers not yet assigned); FY27 Commerce, Justice, Science Appropriations (bill numbers not yet assigned); FY27 Labor, Health and Human Services, and Education Appropriations (bill numbers not yet assigned); FY27 Intelligence Classified Annex; FY27 State-Foreign Operations Appropriations (bill numbers not yet assigned); FY27 Transportation, Housing, and Urban Development Appropriations (bill numbers not yet assigned); FY27 Financial Services and General Government Appropriations (bill numbers not yet assigned); FY27 Interior Appropriations (bill numbers not yet assigned); FY27 Military Construction and Veterans Affairs Appropriations (bill numbers not yet assigned). Issues and funding related to Fiscal Year 2026 (FY26) Defense Appropriations (HR 4016 / S 2572 / HR 7148); FY26 Homeland Security Appropriations (HR 4213 / Senate bill introduced, number not yet assigned / HR 7148); 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 (HR 7148); FY26 Intelligence Classified Annex; FY26 State-Foreign Operations Appropriations (HR 7006); FY26 Transportation, Housing, and Urban Development Appropriations (HR4552 / S 2465 / HR 7148); FY26 Financial Services and General Government Appropriations (HR 7006); FY26 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). Issues related to FY27 Defense Authorization (bill numbers not yet assigned). FY26 and FY27 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. FY26 and FY27 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. FY26 and FY27 Financial Services and General Government Appropriations issues are related to Department of Homeland Security Headquarters consolidation. FY26 and FY27 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. FY26 and FY27 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. FY26 and FY27 Intelligence Community issues and funding related to classified programs. FY26 and FY27 Interior issues related to Indian Health Services. FY26 and FY27 Military Construction and Veterans Affairs issues related to Veterans Administration Technology Modernization.

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

Bills named: H.R. 4552 (119th), H.R. 7006 (119th), H.R. 4553 (119th), H.R. 3944 (119th), H.R. 6938 (119th), H.R. 4016 (119th), H.R. 4213 (119th), H.R. 7148 (119th), H.R. 5342 (119th)

Defense DEF

FY27 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. FY27 State-Foreign Operations Appropriations (bill numbers not yet assigned); FY27 Department of State Authorization Bill (bill numbers not yet assigned). FY27 and Defense Authorization (bill numbers not yet assigned).

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

Taxation/Internal Revenue Code TAX

The treatment of research & experimental expenditures incurred during the taxable year in connection with trade or business expenses.

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

Homeland Security HOM

FY26 and FY27 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. Immigration & Customs Enforcement (ICE); Homeland Security, Dept of (DHS); Transportation, Dept of (DOT); HOUSE OF REPRESENTATIVES; Executive Office of the President (EOP); Office of Management & Budget (OMB); SENATE; U.S. Customs & Border Protection; Justice, Dept of (DOJ); Bureau of Citizenship & Immigration Services (BCIS); U.S. Coast Guard (USCG)

Transportation TRA

FY26 and FY27 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: SENATE; HOUSE OF REPRESENTATIVES; Federal Aviation Administration (FAA); Maritime Administration (MARAD); Transportation, Dept of (DOT)

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

Aerospace AER

FY26 and FY27 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. FY26 and FY27 Commerce, Justice and Science issues are related to the National Oceanic and Atmospheric Administration Hurricane Hunter aircraft fleet.

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

Education EDU

FY26 and FY27 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; SENATE; Education, Dept of

Intelligence INT

FY26 and FY27 Intelligence Community issues and funding related to classified programs.

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

Labor Issues/Antitrust/Workplace LBR

FY26 and FY27 Labor, Health and Human Services, and Education issues regarding submarine supplier development and community college partnerships.

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

Foreign Relations FOR

FY26 and FY27 State and Foreign Operations & FY26 and FY27 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: HOUSE OF REPRESENTATIVES; State, Dept of (DOS); SENATE

Immigration IMM

Issues related to funding and user fees for USCIS (United States Citizenship & Immigration Services) within FY26 and FY27 appropriations bills. Issues related to the Office of Refugee Resettlement (ORR).

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

Indian/Native American Affairs IND

FY26 and FY27 Department of Interior Appropriations and FY26 and FY27 Department of Health and Human Services Appropriations issues and funding related to Indian Health Services Electronic Health Records.

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