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 2025 Budget

NMHC supports making permanent 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, 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, to amend the Internal Revenue Code of 1986 to make permanent the deduction for qualified business income, all provisions.

H.R. 7024, Tax Relief for American Families and Workers Act of 2024, Title II -- American Innovation and Growth, Section 202: Extension of allowance for depreciation, amortization, or depletion in determining the limitation on business interest, Section 203: Extension of 100 percent bonus depreciation, and Section 204: Increase in limitations on expensing of depreciable business assets; Title V -- More Affordable Housing, Section 501: State housing credit allowance ceiling increase for low-income housing credit and Section 502: Tax-exempt bond financing requirement.

General Explanations of the Administration's Fiscal Year 2025 Revenue Proposals: Provide a neighborhood homes credit; Expand and enhance the Low-Income Housing Tax Credit; 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; Increase the top marginal income tax rate for high-income earners; Reform the taxation of capital income; Tax carried (profits) interests as ordinary income; Repeal deferral of gain from like-kind exchanges; 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.

Depreciation Recapture

Congress should oppose measures to increase the 25 percent depreciation recapture rate applicable to sales.

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

S. 3436, Workforce Housing Tax Credit Act, to amend the Internal Revenue Code of 1986 to provide a credit for middle-income housing, and for other purposes, all provisions.

H.R. 6686, Workforce Housing Tax Credit Act, to amend the Internal Revenue Code of 1986 to provide a credit for middle-income housing, 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, in particular issues relating to increased tax credit authority and tax-exempt bond financing requirements.

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, in particular issues relating to increased tax credit authority and tax-exempt bond financing requirements.

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

Studied legislative proposals impacting the Low-Income Housing Tax Credit pertaining to encouraging the submetering of utility costs at Low-Income Housing Tax Credit properties.



Adaptive Reuse

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, Revitalizing Downtowns and Main Streets Act, to amend the Internal Revenue Code of 1986 to provide an investment credit for converting non-residential buildings to affordable housing, all provisions, including proposal to modify bill to not reduce basis of the investment credit created in the bill for purposes of the Low-Income Housing Tax Credit.

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: Enabling States to recertify and/or redesignate Opportunity Zones to account for current economic realities and changes since Zones were originally designated; (2) Establishing new deferral deadlines so that taxpayers are incentivized to receive both a longer deferral period and the potential for a 10 percent or 15 percent basis increase with respected to reinvested capital gains; and (3) Reducing the basis increase necessary to qualify a multifamily rehabilitation project for Opportunity Zone purposes.



Self-Employment Taxes

Issues pertaining to the Self Employment Contribution Act exception for limited partners in IRC section 1402(a)(13).

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), Internal Revenue Service (IRS), Federal Deposit Insurance Corporation (FDIC), Federal Reserve System

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

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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. In addition, Administration White House Fact Sheets on Biden-Harris Administration Announces New Actions to Boost Housing Supply and Lower Housing Costs, "The Price Isnt Right: How Junk Fees Cost Consumers and Undermine Competition, and President Biden Announces New Actions to Lower Costs for Americans by Fighting Corporate Rip-Offs, Administration rent caps/ rent control proposals and changes to annual income determination changes for Low-Income Housing Tax Credit (LIHTC) communities.



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 S. 1688, Yes In My Backyard Act, all provisions.



H.R. 802 and S. 3755, Respect State Housing Laws Act, all provisions.



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



S.3216 - Build More Housing Near Transit Act of 2023

S.3684/H.R. 7132 - Housing Supply and Affordability Act

S.4460/H.R. 8604 - A bill to reduce regulatory barriers to housing, and for other purposes

S.4146 - Neighborhood Revitalization and Land Banking Act of 2024

H.R. 6785 and S. 2790, Rural Housing Service Reform Act of 2023, all provisions

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



Draft legislation establishing a national rental property registry.

Draft legislation First Generation College Affordability Success Act, all provisions.



Draft legislation establishing a FHFA pilot program to evaluate the best process for households to identify appropriate available rental dwelling units.



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





Department of Housing and Urban Development, FR-6436-N-01-Changes to the Methodology Used for Calculating Section 8 Income Limits Under the United States Housing Act of 1937, HUD-2024-0003.



Department of Housing and Urban Development, Notice PDR-2024-02, Transmittal of Fiscal Year (FY) 2024 Income Limits for the Public Housing and Section 8 Programs.



Department of Housing and Urban Development, HUD Proposed Rule on Reducing Barriers to HUD Assisted Housing - Docket No. FR-6362-P-1 (the Proposed Rule).





Department of Housing and Urban Development. FR-6387-P-01 30-Day Notification Requirement Prior to Termination of Lease for Nonpayment of Rent.



Department of Housing and Urban Development, HOME Investment Partnerships Program: Program Updates and Streamlining proposed rule - Docket No. FR-6144-P-01



Improvements to Department of Transportation Infrastructure Finance and Innovation Act (TIFIA) loan program to encourage transit-oriented multifamily development.



Fees in rental housing.



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

S.1293 - Fair Housing for Survivors Act of 2023

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

Eviction Crisis Act - Unintroduced Draft

Draft Proposals: Rent Control, Rent Stabilization

Government Funding Proposals

Build America, Buy America - Request for Information Regarding Iron, Steel, Construction Materials, and Manufactured Products Used in Housing Programs Pursuant to the Build America, Buy America Act. FR-6433-N-01

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

FY 2024 and 2025 DOT, USDA Rural Housing 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)

PRO Housing Grant Program

Homelessness Programs

Rural Rental Assistance (RA)



Implementation of the Violence Against Women Reauthorization Act of 2013 and 2022



Opposition to rent control



Issues pertaining to housing affordability

FHFA RFI on multifamily tenant protections

Proposals for rental assistance for emergencies

Administration Proposal: Housing Supply Action Plan



The Transportation, Housing and Urban Development and Related Agencies, 2025

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

U.S. SENATE, U.S. HOUSE OF REPRESENTATIVES, Agriculture - Dept of (USDA), 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

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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

H.R. 2700 and S. 1201, Employee Rights Act, to reform the labor laws of the United States, and for other purposes, all provisions.

H.R. 2826 and S.1261, Save Local Business Act, to clarify the treatment of 2 or more employers as joint employers under the National Labor Relations Act and the Fair Labor Standards Act of 1938, all provisions.

H.R. 5513 and S. 3018, to amend the Fair Labor Standards Act of 1938 and the National Labor Relations Act to clarify the standard for determining whether an individual is an employee, and for other purposes, all provisions.

H.J.Res. 98 and S.J Res 49, Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the National Labor Relations Board relating to "Standard for Determining Joint Employer Status," all provisions.

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, 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

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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

Implementation of Corporate Transparency Act and beneficial ownership

H.R. 5119, Protect Small Business and Prevent Illicit Financial Activity Act, to amend title 31, United States Code, to provide small businesses with additional time to file beneficial ownership information, and for other purposes, all provisions.

S. 3625, Protect Small Business and Prevent Illicit Financial Activity Act, to amend title 31, United States Code, to provide small businesses with additional time to file beneficial ownership information, and for other purposes, all provisions.

H.R. 8147, Repealing Big Brother Overreach Act, to repeal the Corporate Transparency Act, all provisions.

S. 4297, Repealing Big Brother Overreach Act, to repeal the Corporate Transparency Act, all provisions.

GSE multifamily loan improvements that would allow loan take outs at certificate of occupancy

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

Federal Housing Finance Agency (FHFA), 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

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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.

U.S. Department of Agriculture, Rural Housing Service, Changes Related to Insurance Requirements in Multi-Family Housing (MFH) Direct Loan and Grant Programs.

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), White House Office, Executive Office of the President (EOP), 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

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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.

American Privacy Rights Act (APRA)

Cyber Incident Reporting for Critical Infrastructure Act (CIRCIA) Reporting Requirements Rulemaking: Docket Number CISA-2022-0010

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

Extension and funding of the Affordable Connectivity Program (ACP)

Federal Communications Commission, forthcoming Notice of Proposed Rulemaking to restrict bulk billing arrangements for broadband, cable, and satellite communications services.

Federal Communications Commission, 47 CFR Parts 0, 1, and 16, The Infrastructure Investment and Jobs Act: Prevention and Elimination of Digital Discrimination, Final Rule.

H.R.6929/S.3565 - Affordable Connectivity Program Extension Act of 2024

Fiscal Year 2025 Financial Services and General Government Appropriations, Request for The Federal Communications Commission (FCC)

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

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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

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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

Issues related to immigration reform and other related proposals that affect the multifamily housing industry.

Reforms to the Department of Labor (DOL) H-2B Program and other foreign worker visa programs.

S. 2705, the State Executive Authority for Seasonal Occupations Needing Additional Labor (SEASONAL) Act (all provisions) Draft legislation, the Seasonal Employer Protection Act of 2023, to amend the Immigration and Nationality Act to improve the H-2B temporary nonagricultural worker program, and for other purposes, 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

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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 2025 (Personnel, Housing, Quality of Life Proposals)

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

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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

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

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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 Performance Standards

Appliance and Equipment Efficiency Standards

Electrification / Fuel Switching

Climate Change / Sustainability

Green Building Impacts on Housing Affordability

Electric Vehicle Charging Initiatives

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

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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 Refrigerant Transition Issues

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

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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