NATIONAL RESTAURANT ASSOCIATION

Taxation/Internal Revenue Code

Work Opportunity Tax Credit (WOTC). Extension/enhancement of the Employee Retention Tax Credit (ERTC) and ERTC refund improvements. Implementation of the Coronavirus Aid, Relief, and Economic Security (CARES) Act, Pub. L. No. 116-136. Implementation of the Paycheck Protection Program Flexibility Act of 2020, Pub. L. No. 116-142. H.R. 793/S. 255, RESTAURANTS Act of 2021. Implementation of the American Rescue Plan Act of 2021, Pub. L. No. 117-2. S. 537, Healthy Workplaces Act. H.R. 1398/S. 122, Filtering and Retrofitting the Environment for Safe and Healthy Activities Indoors and Revenue (FRESH AIR) for Businesses Act. H.R. 3807/S. 2091, Restaurant Revitalization Fund Replenishment Act of 2021. H.R. 1381/S. 480, Main Street Tax Certainty Act. S. 2387, Small Business Tax Fairness Act. Tax rates, including corporate, individual, and proposed cap on 199A. Capital gains and Step-up Basis. H.R. 4568, ENTREE Act. Net Investment Income Tax (NIIT). H.R. 6161/S.3625, Employee Retention Tax Credit Reinstatement Act. S. 2675, Continuing Emergency Support for Restaurants Act. Restaurant Revitalization Funds. H.R. 5376, Build Back Better Act, proposed cap on 199A. IRS tax enforcement. FICA tax trip credit. S. 3909, Military Spouse Hiring Act.

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

Immigration

Immigration reform and proposals. Visa worker programs, including H2B cap relief. H.R. 7239, Essential Workers for Economic Advancement Act.