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. Tax rates, including corporate, individual, small business, and proposed cap on 199A. Net Investment Income Tax (NIIT), estate tax, capital gains, and step-up basis. IRS tax enforcement, and ERTC refund improvements. FICA tax tip credit. Business meals deduction. H.R. 2788/S. 1232, AIM Act. Service Industry Tip Compliance Agreement program. S. 1706, Main Street Tax Certainty Act. H.R. 4756, Community News and Small Business Support Act. Estate tax repeal proposals. H.R. 7024, Tax Relief for American Families and Workers Act of 2024. H.R. 6833, Improve and Enhance the Work Opportunity Tax Credit Act. H.R. 5689, EITC Age Parity Act of 2023. Service Industry Tip Compliance Agreement (SITCA) program. H.R. 7577, Creating Hospitality Economic Enhancement for Restaurant and Servers. S. 3680, Paid Family and Medical Leave Tax Credit Extension and Enhancement Act. H.R. 8941/S. 4621, No Tax on Tips 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. S. 255, Asylum Seeker Work Authorization Act of 2023. H.R. 3734, Essential Workers for Economic Advancement Act.

SENATE · HOUSE OF REPRESENTATIVES