NATIONAL RESTAURANT ASSOCIATION

Taxation/Internal Revenue Code

H.R. 1177/S. 492, Improve and Enhance the Work Opportunity Tax Credit Act. Tax rates, including corporate, individual, small business, estate tax, and proposed cap on 199A. FICA tax tip credit. Business meals deduction. Full expensing deduction. H.R. 996/S. 400, Paid Family and Medical Leave Tax Credit Extension and Enhancement Act. Charitable contributions, including charitable deduction floor for corporations. Tax reconciliation. Implementation of the One Big Beautiful Bill Act (Pub. L. No. 119-21), tax provisions. Qualified business income deduction. Business interest expense provision. H.R. 482/S. 129, No Tax on Tips Act. H.R. 5475, No Tax on Overtime for All Workers Act.

TargetedSENATE · HOUSE OF REPRESENTATIVES · Executive Office of the President (EOP) · Treasury, Dept of · Small Business Administration (SBA)

Immigration

Immigration reform and proposals. H.R. 5494, Essential Workers for Economic Advancement Act. Asylum reform. Legal Pathways for Workers initiative. DACA/Dreamers. H.R. 4393, DIGNIDAD (Dignity) Act of 2025.

TargetedSENATE · HOUSE OF REPRESENTATIVES · Executive Office of the President (EOP)

Labor Issues/Antitrust/Workplace