The Q1 2026 lobbying disclosure arrives at a pivotal moment. Congress spent much of 2025 debating the "One Big Beautiful Bill," a sweeping reconciliation package aimed at extending the 2017 Tax Cuts and Jobs Act provisions before they expired. The Tax Reform Coalition's sustained lobbying activity through that period — and into 2026 — reflects the stakes involved for corporate tax policy.

Why It Matters: Tax Reform Coalition Lobbying and the TCJA Stakes

The central challenge driving this lobbying activity is the scheduled expiration of the 2017 Tax Cuts and Jobs Act. The TCJA contained numerous temporary provisions affecting corporate tax rates, international tax structures, R&D expensing, bonus depreciation, and interest deductibility — all of which faced expiration. Congress's primary vehicle for addressing these expirations was the "One Big Beautiful Bill," which moved through the House in 2025.

For organizations like the Tax Reform Coalition, the legislative solution would involve making key TCJA provisions permanent — or at minimum, extending them — while also shaping how the U.S. responds to international tax frameworks like the OECD's Pillar 1 and Pillar 2 agreements, which impose a global minimum tax on large multinational corporations. The coalition's prior filings suggest its lobbying strategy centers on a broad set of corporate and international tax provisions, using a specialized firm with deep tax policy expertise to engage Congress on multiple fronts simultaneously.

By the Numbers

The Tax Reform Coalition filed its first quarter 2026 lobbying disclosure, reporting $430,000 in lobbying activity — continuing a pattern of high-dollar engagement with federal tax policy through Washington Tax and Public Policy Group LLC.

The spending is consistent with the coalition's recent trajectory. In the prior year, the coalition reported $420,000 in third quarter 2025, $250,000 in a fourth quarter 2025 amendment, and $220,000 in a second quarter 2025 amendment — totaling $890,000 across those three filings. The first quarter 2026 figure of $430,000 represents the highest single-quarter reported amount in that span.

The Tax Reform Coalition has maintained a consistent lobbying presence, with OpenSecrets data indicating expenditures going back to at least 2017, when the organization spent $1.1 million. The coalition has relied exclusively on Washington Tax and Public Policy Group LLC across all recent filings — a firm that represented 28 clients in 2024 for a combined $6 million in lobbying activity, according to OpenSecrets. The firm specializes in tax and fiscal policy.

The first quarter 2026 lobbyist disclosure analysis shows three lobbyists on the account: Zach Price, Max Pedrotti, and Greg Nickerson. Nickerson is a new addition to the team, having not appeared on prior filings within the lookback window. Price and Pedrotti were active on the account throughout 2025. Notably, Nickerson has prior experience on the House Ways and Means Committee — the primary tax-writing body in Congress — dating to the 109th Congress. Pedrotti previously served as Legislative Director for Rep. Carol D. Miller (R-WV), and Price held a staff assistant role in the office of Sen. Dan Coats (R-IN).

The Agenda: Tax Reform Coalition Filing and Prior Issue History

The first quarter 226 filing lists no specific issues lobbied and no legislation. That said, prior filings provide a clear picture of the coalition's issue portfolio.

Across the second quarter 2025, third quarter 2025, and fourth quarter 2025 filings, the coalition lobbied on:

  • Corporate and international taxation, including IRC Section 11 (corporate tax rate)
  • OECD Pillar 1 and Pillar 2 negotiations and their impact on the U.S. tax base and financial reporting
  • GILTI and CFC rules (IRC Sections 951A, 954(c)(6), and, newly added in Q4 2025, 954(d), 954(e), and 960(d)(2))
  • Interest deductibility (IRC Section 163(j))
  • R&D expensing and credits (IRC Sections 41 and 174)
  • Bonus depreciation (IRC Section 168(k))
  • FDII and BEAT (IRC Sections 250 and 59A)
  • Corporate AMT (IRC Sections 55, 56A, and 59 — added in Q4 2025)
  • State and local tax deduction (IRC Section 164(a))

Legislation cited in prior filings includes H.R. 1 (the "One Big Beautiful Bill"), H.R. 1990, H.R. 574, H.R. 1062, H.R. 1347, S. 187, S. 559, S. 1688, S. 1639, the S. 1605 International Competition for American Jobs Act, and the S. 2976 HIRE Act.

Broader Context

The legislative backdrop for this quarter'sZ lobbying activity is dominated by the "One Big Beautiful Bill." The House passed the bill 215-214, and the Senate Finance Committee advanced its own version — described in a June 2025 Senate Finance Committee press release as legislation that "prevents a more-than $4 trillion tax hike and makes the 2017 Trump tax cuts permanent."

Rep. Jason Smith (R-MO), Chair of the House Ways and Means Committee, highlighted that the bill addressed scheduled increases to GILTI, BEAT, and FDII provisions — the same provisions the Tax Reform Coalition has lobbied on extensively. Sen. Todd Young (R-IN) cited the bill's restoration of full expensing for domestic R&D as a priority in a March 2026 roundtable — squarely within the first quarter 2026 filing window.

On the other side, the New Democrat Coalition released an alternative tax reform framework in June 2025, framing the Republican approach as a "tax scam bill" and advancing a competing vision centered on fiscal responsibility and working-family relief.

Competitive Landscape

Washington Tax and Public Policy Group LLC represents a range of clients on overlapping tax issues. Among the firm's other clients lobbying on similar provisions in the third quarter 2025 were the Alliance for Biopharmaceutical Competitiveness and Innovation ($450,000), which lobbied on OECD Pillar 1 and Pillar 2 and intellectual property income taxation; Johnson & Johnson ($50,000), which lobbied on GILTI, BEAT, and FDII; and IBM Corp. and Goodyear Tire & Rubber Co. (both at $30,000), which lobbied on R&D expensing, interest deductibility, and international tax provisions. The Business Roundtable was also publicly active in supporting the Senate Finance Committee's tax legislation during the same period.

The Bottom Line

The Tax Reform Coalition's first quarter filing reflects continued, high-dollar engagement on corporate and international tax issues during one of the more consequential tax policy debates in recent years. The addition of Greg Nickerson — with his Ways and Means Committee background — to the lobbying team suggests the coalition may be deepening its technical capacity on the Hill as tax legislation moves through the Senate. With no specific issues disclosed in the current filing, the prior quarter disclosures remain the clearest window into what the coalition is likely focused on.

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