Lobbying Disclosure Act of 1995 (Section 5) - All Filers Are Required to Complete This Page

9. Check if this filing amends a previously filed version of this report

LOBBYING ACTIVITY. Select as many codes as necessary to reflect the general issue areas in which the registrant engaged in lobbying on behalf of the client during the reporting period. Using a separate page for each code, provide information as requested. Add additional page(s) as needed.

15. General issue area code TAX

16. Specific lobbying issues

Extension of TCJA Business Tax Provisions & Tax Issues in Biden Administrations Fiscal Year 2024 Budget

NMHC supports extending individual tax rates and the 20 percent qualified business income tax deduction that expire at the end of 2025.

S. 1706, Main Street Tax Certainty Act of 2023, to amend the Internal Revenue Code of 1986 to make permanent the deduction for qualified business income, all provisions.

H.R. 4721, Main Street Tax Certainty Act of 2023, to amend the Internal Revenue Code of 1986 to make permanent the deduction for qualified business income, all provisions.

NMHC supports extension of 100 bonus depreciation and restoring EBITDA for purposes of calculating the limitation on the deductibility of business interest.

H.R. 3938, Build It In America Act, to amend the Internal Revenue Code of 1986 to encourage economic growth, Title I -- Investment in America: Section 102: Extension of allowance for depreciation, amortization, or depletion in determining the limitation on business interest and Section 103: Extension of 100 bonus depreciation.

General Explanations of the Administration's Fiscal Year 2024 Revenue Proposals: Apply the net investment income tax to pass-through business income of high-income taxpayers; Increase the net investment income tax rate and additional Medicare tax rate for high-income taxpayers; Reform the taxation of capital income; and Require 100 percent depreciation recapture of depreciation deductions as ordinary income for certain depreciable real property.

Estate Tax, Stepped-Up Basis, and Taxation of Unrealized Capital Gains at Death

NMHC supports making permanent the Estate Tax rules enacted as part of the Tax Cuts and Jobs Act of 2017.

NMHC supports retaining current law providing for stepped-up basis at death and taxation of capital gains upon actual sale.



Carried Interest

NMHC believes that carried interest should be treated as a long-term capital gain if the underlying asset is held for at least one year. 



Like-Kind Exchanges

NMHC supports retaining current law.



Low-Income Housing Tax Credit and Middle-Income Housing Tax Credit

S. 680, Decent, Affordable, Safe Housing for All Act (DASH Act), to provide rental housing vouchers for the homeless, and for other purposes, Title I -- Housing Assistance, Subtitle A -- General Housing Assistance, Section 111: Rental Vouchers for the Homeless, portion of section pertaining to source of income rules; and Section 114: Supporting pro-housing development; Title II -- Revenue Provisions: Sections 201-210 pertaining to the Low-Income Housing Tax Credit; Section 211: Study of tax incentives for the conversion of commercial property to affordable housing; Section 212: Renter's credit; and Section 213: Middle-income housing tax credit.

Draft legislation, Workforce Housing Tax Credit Act, to amend the Internal Revenue Code of 1986 to establish a Workforce Housing Tax Credit, and for other purposes, all provisions.

H.R. 3238, Affordable Housing Credit Improvement Act of 2023, to amend the Internal Revenue Code of 1986 to reform the low-income housing credit, and for other purposes, all provisions.

S. 1557, Affordable Housing Credit Improvement Act of 2023, to amend the Internal Revenue Code of 1986 to reform the low-income housing credit, and for other purposes, all provisions.

NMHC supports an increase in the private-activity bond volume cap to enhance the use of 4 percent Low-Income Housing Tax Credits.



Adaptive Reuse

Draft Proposal: Federal tax policies to encourage repurposing of non-residential properties into residential rental property, including proposals to establish tax credits and to enable housing finance agencies to issue private activity bonds to help facilitate adaptive reuse of underutilized properties, particularly in areas that have a plan to track discriminatory land use policies.

Draft legislation, Commercial-to-Housing Conversion Act of 2023, to amend the Internal Revenue Code of 1986 to provide an investment credit for converting non-residential buildings to affordable housing and to allow the issuance of private activity bonds for affordable housing conversions, all provisions.

H.R. 419, Revitalizing Downtowns Act, to amend the Internal Revenue Code of 1986 to provide an investment credit for the conversion of office buildings into other uses, all provisions.

S. 2511 (117th Congress), Revitalizing Downtowns Act, to amend the Internal Revenue Code of 1986 to provide an investment credit for the conversion of office buildings into other uses, all provisions.





Opportunity Zones

NMHC supports reducing the basis increase necessary to qualify a multifamily rehabilitation project for Opportunity Zone purposes.



Rehabilitation Tax Credit

H.R. 1483 (117th Congress), Revitalizing Economies, Housing, and Businesses Act of 2021 or the REHAB Act of 2021, to amend the Internal Revenue Code of 1986 to modify the rehabilitation credit, all provisions.



Foreign Investment in Real Property Tax Act (FIRPTA)

Department of the Treasury, Internal Revenue Service, 26 CFR Part 1, REG-100442-22, RIN 1545-BQ36, Guidance on the Foreign Government Income Exception and the Definition of Domestically Controlled Qualified Investment Entities, portion of proposed regulation pertaining to the definition of domestically controlled qualified investment entities.



Energy Tax Issues

Department of the Treasury, Internal Revenue Service, 26 CFR Parts 1 and 301, REG-101607-23, RIN 1545-BQ63, Section 6417 Elective Payment of Credits

Department of the Treasury, Internal Revenue Service, 26 CFR Part 1, REG-101610-23, RIN 1545-BQ64, Section 6418 Transfer of Certain Credits

Department of the Treasury, Internal Revenue Service, 26 CFR Part 1, TD 9975, RIN 1545-BQ76, Pre-Filing Registration Requirements for Certain Tax Credit Elections

17. House(s) of Congress and Federal agencies Check if None

U.S. SENATE, U.S. HOUSE OF REPRESENTATIVES, Treasury - Dept of, Federal Housing Finance Agency (FHFA), Natl Economic Council (NEC), Housing & Urban Development - Dept of (HUD), Office of the Comptroller of the Currency (OCC)

18. Name of each individual who acted as a lobbyist in this issue area

19. Interest of each foreign entity in the specific issues listed on line 16 above Check if None

​

LOBBYING ACTIVITY. Select as many codes as necessary to reflect the general issue areas in which the registrant engaged in lobbying on behalf of the client during the reporting period. Using a separate page for each code, provide information as requested. Add additional page(s) as needed.

15. General issue area code HOU

16. Specific lobbying issues

Administration: Blueprint for a Renters Bill of Rights and a Resident-Centered Housing Challenge. Administration Two-part plan. Part One: protect renters and promote rental affordability. Part Two: federal actions to pursue a Renters Bill of Rights.

Policies affecting apartment operations and management, specifically consumer reporting, resident screening (financial, criminal, resident history),consumer debt collection and eviction.





H.R. 4606 and S. 32, Choice in Affordable Housing Act of 2023, all provisions.



H.R. 3507 and S1688, Yes In My Backyard Act, all provisions.



H.R. 802, Respect State Housing Laws Act, all provisions.



H.R. 5533, Healthy Homes Act of 2023, all provisions.





Draft legislation, Housing Supply and Affordability Act (HR 2126, 117th Congress)



Draft legislation establishing a national rental property registry.





Delivering Essential Protection, Opportunity, and Security for Tenants Act or DEPOSIT ACT (H.R. 1087/S.1814), all provisions.



Draft legislation, to amend title 40, United States Code, to provide for the transfer of Federal surplus real property for use in qualified low-income residential projects, and for other purposes, all provisions.



Housing Opportunity Through Modernization Act of 2016 (HOTMA) Implementation











Fair Housing Act (Disparate Impact Rule, Screening and Reporting)

S.2182 - Eviction Crisis Act of 2021

S.1293 - Fair Housing for Survivors Act of 2023

H.R.2918 - Fair Housing for Survivors Act of 2023

Draft Proposals: Rent Control, Rent Stabilization





U.S. Department of Housing and Urban Development (HUD)

Draft FY 2024 DOT and HUD Appropriations funding levels and specific programs that include:



Community Development Block Grants (CDBG);HOME;

Project-Based Voucher Programs



Section 8 Source of Income



Section 8 Voucher Program



Fair Market Rent (FMRs) and Small Area Fair Market Rents (SAFMR)



Rental Assistance Demonstration Program (RAD)



Davis Bacon and Related Acts



Violence Against Women Act 2022 (VAWA)





HUDs proposed changes to Fair Market Rents

Implementation of the Violence Against Women Reauthorization Act of 2013





H.R. 3198 and S. 1614 (117th Congress), Yes In My Backyard Act, to require certain grantees under title I of the Housing and Community Development Act of 1974 to submit a plan to track discriminatory land use policies, and for other purposes, all provisions.

Regulatory barriers to multifamily development



Opposition to rent control



Application of eviction and rent increase restrictions as a condition of receiving benefits under Federal energy incentive programs.

FHFA RFI on multifamily tenant protections

Proposals for rental assistance for emergencies

Department of Housing and Urban Development, Policy Development and Research, Grants Notice, FR-6700-N-29L, HUDRD -- Exploring Office to Residential Conversions (HUDRD-EORC)



Administration Proposal: Housing Supply Action Plan

17. House(s) of Congress and Federal agencies Check if None

U.S. SENATE, U.S. HOUSE OF REPRESENTATIVES, Housing & Urban Development - Dept of (HUD), Executive Office of the President (EOP), White House Office

18. Name of each individual who acted as a lobbyist in this issue area

19. Interest of each foreign entity in the specific issues listed on line 16 above Check if None

​

LOBBYING ACTIVITY. Select as many codes as necessary to reflect the general issue areas in which the registrant engaged in lobbying on behalf of the client during the reporting period. Using a separate page for each code, provide information as requested. Add additional page(s) as needed.

15. General issue area code LBR

16. Specific lobbying issues

Department of Labor, Wage and Hour Division, 29 CFR Part 541, RIN 1235-AA39, Notice of Proposed Rulemaking, Defining and Delimiting the Exemptions for Executive, Administrative, Professional, Outside Sales, and Computer Employees.

Depart of Labor, Wage and Hour Division, 29 CFR Parts 1, 3, and 5, RIN 1235-AA40, Final Rule, Updating the Davis-Bacon and Related Acts Regulations.

17. House(s) of Congress and Federal agencies Check if None

U.S. SENATE, U.S. HOUSE OF REPRESENTATIVES

18. Name of each individual who acted as a lobbyist in this issue area

19. Interest of each foreign entity in the specific issues listed on line 16 above Check if None

​

LOBBYING ACTIVITY. Select as many codes as necessary to reflect the general issue areas in which the registrant engaged in lobbying on behalf of the client during the reporting period. Using a separate page for each code, provide information as requested. Add additional page(s) as needed.

15. General issue area code FIN

16. Specific lobbying issues

Draft legislation to update the Federal Housing Administrations (FHA) multifamily insurance programs



Postponement of implementation of beneficial ownership registration requirement

17. House(s) of Congress and Federal agencies Check if None

Federal Housing Finance Agency (FHFA)

18. Name of each individual who acted as a lobbyist in this issue area

19. Interest of each foreign entity in the specific issues listed on line 16 above Check if None

​

LOBBYING ACTIVITY. Select as many codes as necessary to reflect the general issue areas in which the registrant engaged in lobbying on behalf of the client during the reporting period. Using a separate page for each code, provide information as requested. Add additional page(s) as needed.

15. General issue area code INS

16. Specific lobbying issues

Public policies affecting risk management for flood, terrorism, disaster, cyber, business interruption, liability, builders risk, workers compensation, pandemic and the cost and availability of insurance utilized by multifamily firms.

Issues pertaining to the rising cost of insurance for multifamily housing providers and its impact on housing affordability.

Issues pertaining to pre disaster mitigation and climate resiliency efforts.

National Flood Insurance Program policies, guidance, and requirements affecting existing and future multifamily and single-family properties.

Reauthorization and reform of the National Flood Insurance Program.

FEMAs Risk Rating 2.0 program

S. 2142, the National Flood Insurance Program Reauthorization (NFIP-RE) Act of 2023 (all provisions)

H.R. 1392, National Flood Insurance Program Extension Act of 2023 (all provisions)

17. House(s) of Congress and Federal agencies Check if None

U.S. SENATE, U.S. HOUSE OF REPRESENTATIVES, Housing & Urban Development - Dept of (HUD), Executive Office of the President (EOP), White House Office

18. Name of each individual who acted as a lobbyist in this issue area

19. Interest of each foreign entity in the specific issues listed on line 16 above Check if None

​

LOBBYING ACTIVITY. Select as many codes as necessary to reflect the general issue areas in which the registrant engaged in lobbying on behalf of the client during the reporting period. Using a separate page for each code, provide information as requested. Add additional page(s) as needed.

15. General issue area code HOM

16. Specific lobbying issues

Federal policies affecting data security, breach notification, privacy policies and artificial intelligence affecting owners, developers, managers and suppliers of the multifamily industry.

Public policies affecting risk management for flood, terrorism, disaster, cyber pandemic, and other areas of risk faced by multifamily firms.

Draft Legislation: The American Data Privacy and Protection Act (All provisions)

H.R. 1165, Data Privacy Act of 2023 (all provisions)

17. House(s) of Congress and Federal agencies Check if None

U.S. SENATE, U.S. HOUSE OF REPRESENTATIVES

18. Name of each individual who acted as a lobbyist in this issue area

19. Interest of each foreign entity in the specific issues listed on line 16 above Check if None

​

LOBBYING ACTIVITY. Select as many codes as necessary to reflect the general issue areas in which the registrant engaged in lobbying on behalf of the client during the reporting period. Using a separate page for each code, provide information as requested. Add additional page(s) as needed.

15. General issue area code TEC

16. Specific lobbying issues

Broadband deployment, maintenance, access, affordability and adoption issues at multifamily communities. Federal policies impacting availability, affordability and reliability of voice, video and data services to multifamily housing communities, including but not limited to inside wiring, broadband and cellular services.

Issues surrounding the risks and opportunities posed by artificial intelligence and other emerging technologies on multifamily financing, development and property operations.

Issues related to Broadband Equity, Access and Deployment (BEAD) Program and the Affordable Connectivity Program (ACP)

H.R. 827, the Home Internet Accessibility Act (all provisions)

17. House(s) of Congress and Federal agencies Check if None

U.S. SENATE, U.S. HOUSE OF REPRESENTATIVES

18. Name of each individual who acted as a lobbyist in this issue area

19. Interest of each foreign entity in the specific issues listed on line 16 above Check if None

​

LOBBYING ACTIVITY. Select as many codes as necessary to reflect the general issue areas in which the registrant engaged in lobbying on behalf of the client during the reporting period. Using a separate page for each code, provide information as requested. Add additional page(s) as needed.

15. General issue area code CPT

16. Specific lobbying issues

Federal policies on patent enforcement and litigation impacting the multifamily industry.

Federal policies surrounding music and audiovisual copyright law and licensing.

17. House(s) of Congress and Federal agencies Check if None

U.S. SENATE, U.S. HOUSE OF REPRESENTATIVES

18. Name of each individual who acted as a lobbyist in this issue area

19. Interest of each foreign entity in the specific issues listed on line 16 above Check if None

​

LOBBYING ACTIVITY. Select as many codes as necessary to reflect the general issue areas in which the registrant engaged in lobbying on behalf of the client during the reporting period. Using a separate page for each code, provide information as requested. Add additional page(s) as needed.

15. General issue area code POS

16. Specific lobbying issues

Federal policies affecting mail and parcel delivery service to multifamily housing communities.

17. House(s) of Congress and Federal agencies Check if None

U.S. SENATE, U.S. HOUSE OF REPRESENTATIVES

18. Name of each individual who acted as a lobbyist in this issue area

19. Interest of each foreign entity in the specific issues listed on line 16 above Check if None

​

LOBBYING ACTIVITY. Select as many codes as necessary to reflect the general issue areas in which the registrant engaged in lobbying on behalf of the client during the reporting period. Using a separate page for each code, provide information as requested. Add additional page(s) as needed.

15. General issue area code IMM

16. Specific lobbying issues

S. 2705, the State Executive Authority for Seasonal Occupations Needing Additional Labor (SEASONAL) Act (all provisions)

Potential legislation to make changes to the H-2B program.

17. House(s) of Congress and Federal agencies Check if None

U.S. SENATE, U.S. HOUSE OF REPRESENTATIVES

18. Name of each individual who acted as a lobbyist in this issue area

19. Interest of each foreign entity in the specific issues listed on line 16 above Check if None

​

LOBBYING ACTIVITY. Select as many codes as necessary to reflect the general issue areas in which the registrant engaged in lobbying on behalf of the client during the reporting period. Using a separate page for each code, provide information as requested. Add additional page(s) as needed.

15. General issue area code DEF

16. Specific lobbying issues

National Defense Authorization Act (NDAA) for Fiscal Year 2024 (Personnel, Housing)

Military Housing Privatization Initiative / Basic Allowance for Housing

17. House(s) of Congress and Federal agencies Check if None

U.S. SENATE, U.S. HOUSE OF REPRESENTATIVES

18. Name of each individual who acted as a lobbyist in this issue area

19. Interest of each foreign entity in the specific issues listed on line 16 above Check if None

​

LOBBYING ACTIVITY. Select as many codes as necessary to reflect the general issue areas in which the registrant engaged in lobbying on behalf of the client during the reporting period. Using a separate page for each code, provide information as requested. Add additional page(s) as needed.

15. General issue area code CAW

16. Specific lobbying issues

Waters of the U.S. Rule (WOTUS)-Issues related to New Rule Promulgation and Implementation

H.J.Res.27 - Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Department of the Army, Corps of Engineers, Department of Defense and the Environmental Protection Agency relating to "Revised Definition of 'Waters of the United States'".

S.J.Res.7 - A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Department of the Army, Corps of Engineers, Department of Defense and the Environmental Protection Agency relating to "Revised Definition of 'Waters of the United States'".

17. House(s) of Congress and Federal agencies Check if None

U.S. SENATE, U.S. HOUSE OF REPRESENTATIVES, Environmental Protection Agency (EPA)

18. Name of each individual who acted as a lobbyist in this issue area

19. Interest of each foreign entity in the specific issues listed on line 16 above Check if None

​

LOBBYING ACTIVITY. Select as many codes as necessary to reflect the general issue areas in which the registrant engaged in lobbying on behalf of the client during the reporting period. Using a separate page for each code, provide information as requested. Add additional page(s) as needed.

15. General issue area code ENG

16. Specific lobbying issues

Building Codes / Building Efficiency Standards

Appliance and Equipment Efficiency Standards (Water Heaters)

Climate Change / Sustainability

Issues surrounding the deployment of Electric Vehicle charging at multifamily communities

17. House(s) of Congress and Federal agencies Check if None

U.S. SENATE, U.S. HOUSE OF REPRESENTATIVES, Energy - Dept of, Environmental Protection Agency (EPA), Housing & Urban Development - Dept of (HUD)

18. Name of each individual who acted as a lobbyist in this issue area

19. Interest of each foreign entity in the specific issues listed on line 16 above Check if None

​

LOBBYING ACTIVITY. Select as many codes as necessary to reflect the general issue areas in which the registrant engaged in lobbying on behalf of the client during the reporting period. Using a separate page for each code, provide information as requested. Add additional page(s) as needed.

15. General issue area code ENV

16. Specific lobbying issues

Building Codes / Resiliency

Climate Change

Building Health and Performance Requirements (Indoor Air Quality; HVAC)

EPA Dust Lead Rulemaking

H.R.5533 - Healthy at Home Act of 2023

17. House(s) of Congress and Federal agencies Check if None

U.S. SENATE, U.S. HOUSE OF REPRESENTATIVES, Environmental Protection Agency (EPA), Housing & Urban Development - Dept of (HUD)

18. Name of each individual who acted as a lobbyist in this issue area

19. Interest of each foreign entity in the specific issues listed on line 16 above Check if None

​

Information Update Page - Complete ONLY where registration information has changed.

20. Client new address

21. Client new principal place of business (if different than line 20)

22. New General description of client’s business or activities

LOBBYIST UPDATE

23. Name of each previously reported individual who is no longer expected to act as a lobbyist for the client

ISSUE UPDATE

24. General lobbying issue that no longer pertains

AFFILIATED ORGANIZATIONS

25. Add the following affiliated organization(s)

Internet Address:

26. Name of each previously reported organization that is no longer affiliated with the registrant or client

FOREIGN ENTITIES

27. Add the following foreign entities:

28. Name of each previously reported foreign entity that no longer owns, or controls, or is affiliated with the registrant, client or affiliated organization

CONVICTIONS DISCLOSURE

29. Have any of the lobbyists listed on this report been convicted in a Federal or State Court of an offense involving bribery, extortion, embezzlement, an illegal kickback, tax evasion, fraud, a conflict of interest, making a false statement, perjury, or money laundering?
No Yes