INTERNATIONAL BUSINESS MACHINES CORPORATION (IBM)

Legislative & Regulatory Issues Related to Budget & Appropriations Matters: FY2025 appropriations provisions relating to technology modernization, semiconductor incentives, quantum computing, paid family and medical leave, the U.S. Artificial Intelligence Safety Institute, the National Artificial Intelligence Research Resource, and the National Science Foundation.

Legislative & Regulatory Issues Related to Copyright/Patent/Trademark: Artificial intelligence and intellectual property; S. 2140, Patent Eligibility Restoration Act; S. 2220, PREVAIL Act; draft NO FAKES Act.

Legislative & Regulatory Issues Related to Defense Matters: Public Law no. 118-31, National Defense Authorization Act for Fiscal Year 2024 provisions related to secure microelectronics for national security applications; H.R. 8070, the Service Member Quality of Life Improvement and National Defense Authorization Act for Fiscal Year 2025 provisions relating to assured semiconductors, technology modernization, and quantum computing; H.R. 7935, S. 4105, Defense Quantum Acceleration Act; modernization of Navy IT systems.

Legislative & Regulatory Issues Related to Domestic and International Tax, including Tax Treaties: Tax proposals related to Build Back Better Act; Public Law no. 117-169, Inflation Reduction Act, implementation and regulations; H.R. 7024, Tax Relief for American Families and Workers Act of 2024. Global Digital Taxes, e.g. DSTs; U.S. Treasury guidelines and related regulations on OECD, Addressing Tax Challenges of Digitalization, and BEPS 2.0; United Nations tax convention. S. 866, American Innovation and Jobs Act of 2023 (R&D expensing); H.R. 2673, American Innovation and R&D Competitiveness Act of 2023 and related issues; T.D. 9959, Final Regulations on foreign tax credits; REG-120653-22, CHIPS Act advanced manufacturing tax credit; Notice 2023-63 and Notice 2024-12. H.R. 4357, To amend the Internal Revenue Code of 1986 to make the look-through rule for related controlled foreign corporations permanent, and potential Senate companion bill. H.R. 5988, United States-Taiwan Expedited Double-Tax Relief Act.

Legislative & Regulatory Issues Related to Education, Workforce Training & Related Matters: Workforce and Economic Development Initiatives: Modernizing apprenticeships; creating multiple career pathways; advancing skills-based hiring including federal contracts; increasing federal support for Historically Black Colleges & Universities (HBCUs); cybersecurity workforce/skills development policy; quantum computing workforce/skills development policy; artificial intelligence and the future of work; H.R. 7887, Allowing Contractors to Choose Employees for Select Skills Act; H.R. 6791, Artificial Intelligence Literacy Act; H.R. 6585, Bipartisan Workforce Pell Act; H.R. 6655, A Stronger Workforce for America Act; H.R. 793, S. 161, Jumpstart Our Businesses By Supporting Students Act.