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LOBBYING REPORT |
Lobbying Disclosure Act of 1995 (Section 5) - All Filers Are Required to Complete This Page
2. Address
| Address1 | 707 North St. Asaph Street |
Address2 |
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| City | Alexandria |
State | VA |
Zip Code | 22314 |
Country | USA |
3. Principal place of business (if different than line 2)
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5. Senate ID# 400399882-12
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6. House ID# 405810000
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| TYPE OF REPORT | 8. Year | 2025 |
Q1 (1/1 - 3/31) | Q2 (4/1 - 6/30) | Q3 (7/1 - 9/30) | Q4 (10/1 - 12/31) |
9. Check if this filing amends a previously filed version of this report
| 10. Check if this is a Termination Report | Termination Date |
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11. No Lobbying Issue Activity |
| INCOME OR EXPENSES - YOU MUST complete either Line 12 or Line 13 | |||||||||
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| 12. Lobbying | 13. Organizations | ||||||||
| INCOME relating to lobbying activities for this reporting period was: | EXPENSE relating to lobbying activities for this reporting period were: | ||||||||
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| Provide a good faith estimate, rounded to the nearest $10,000, of all lobbying related income for the client (including all payments to the registrant by any other entity for lobbying activities on behalf of the client). | 14. REPORTING Check box to indicate expense accounting method. See instructions for description of options. | ||||||||
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Method A.
Reporting amounts using LDA definitions only
Method B. Reporting amounts under section 6033(b)(8) of the Internal Revenue Code Method C. Reporting amounts under section 162(e) of the Internal Revenue Code |
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| Signature | Digitally Signed By: Thomas Stohler |
Date | 4/21/2025 11:25:52 AM |
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
NAPEO is lobbying to include the following provisions in tax legislation -
PEO liability for client payroll tax credits: In December 2023, the IRS sent a memo to all CPEOs stating that a CPEO is solely liable for ERTC claims made on their amended tax returns. The memo also stated that PEOs are jointly liable for ERTC credits taken on their amended returns. NAPEO is lobbying Congress to introduce legislation to draw clear lines of liability for payroll tax credits taken by clients.
Section 199-A: In 2017, Congress included language in the tax bill that allows passthrough business owners to deduct 20 percent of annual qualified business income when determining their tax liability - Section 199A of the tax code. In 2018, many PEOs were contacted by their clients, who said their accountants were informing them that PEO clients were not eligible for Section 199A. At that time, the Department of Treasury provided guidance that clearly states that PEO clients are eligible for this tax credit. We are asking that guidance issued in 2017 be included as legislative language in reconciliation
IRS Modernization: NAPEO is lobbying Congress to call attention to the need for the IRS to use modern technology to process our tax claims. Specifically, we are asking Congress to require the IRS to use electronic returns and allow for transparency in the processing of tax returns submitted by PEOs.
Additionally, NAPEO continues to work with Congress and the IRS to process amended tax returns containing Employee Retention Tax Credits (ERTC).
17. House(s) of Congress and Federal agencies Check if None
Treasury - Dept of, U.S. SENATE, U.S. HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS)
18. Name of each individual who acted as a lobbyist in this issue area
| First Name | Last Name | Suffix | Covered Official Position (if applicable) | New |
Thomas` |
Stohler |
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Acting Assistant and Deputy Assistant Secretary, Occupational Safety and Health Administration, U.S. Department of Labor |
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Thomas |
Stohler |
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Senior Legislative Officer, Office of Congressional and Intergovernmental Affaris, U.S. Department of Labor |
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Thomas |
Stohler |
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Legislative Director, Rep. John Boehner |
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Alex |
Milliken |
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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
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21. Client new principal place of business (if different than line 20)
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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
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4 |
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ISSUE UPDATE
24. General lobbying issue that no longer pertains
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AFFILIATED ORGANIZATIONS
25. Add the following affiliated organization(s)
Internet Address:
| Name | Address |
Principal Place of Business (city and state or country) |
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26. Name of each previously reported organization that is no longer affiliated with the registrant or client
| 1 | 2 | 3 |
FOREIGN ENTITIES
27. Add the following foreign entities:
| Name | Address |
Principal place of business (city and state or country) |
Amount of contribution for lobbying activities | Ownership percentage in client | ||||||||||
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28. Name of each previously reported foreign entity that no longer owns, or controls, or is affiliated with the registrant, client or affiliated organization
| 1 | 3 | 5 |
| 2 | 4 | 6 |
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?
| Lobbyist Name | Description of Offense(s) |