INTERNATIONAL BUSINESS MACHINES CORPORATION (IBM)

Legislative & Regulatory Issues Related to Budget & Appropriations Matters: FY2026 appropriations provisions relating to technology modernization, quantum computing, the U.S. Artificial Intelligence Safety Institute, and the National Artificial Intelligence Research Resource.

Legislative & Regulatory Issues Related to Technology Policy, including R&D, Cybersecurity, Privacy, Health IT & Technology Procurement: Artificial Intelligence (AI), general purpose AI and foundation models, open source AI, AI regulatory guidance, AI security, AI bias, AI and the workforce, AI use and implementation by federal agencies; cloud computing, secure cloud policy; encryption policy, post quantum cryptography; quantum computing; national data privacy standards; federal agency IT modernization; National Quantum Initiative Reauthorization Act; S. 579, Department of Energy Quantum Leadership Act of 2024; implementation of Public Law no. 115-368, the National Quantum Initiative Act; implementation and issues related to Public Law no. 117-167, CHIPS and Science Act; National AI Research Resource Task Force; NIST AI Risk Management Framework; Interim Final Rule on Framework for Artificial Intelligence Diffusion.

Legislative & Regulatory Issues Related to Education, Workforce Training & Related Matters: 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; S. 383, Jumpstart Our Businesses By Supporting Students Act.

Legislative & Regulatory Issues Related to Labor, Workplace & Benefits Policy: Paid family and medical leave. Antitrust policy; 2023 merger guidelines; Final Rule on Premerger Notification, Reporting and Waiting Period Requirements.

Legislative & Regulatory Issues Related to Domestic and International Tax, including Tax Treaties: Tax proposals related to Global Intangible Low-Taxed Income, or GILTI Minimum Tax, and proposed Section 163(n) on interest deductibility; H.Con.Res. 14, Establishing the congressional budget for the United States Government for fiscal year 2025 and setting forth the appropriate budgetary levels for fiscal years 2026 through 2034; S. 559, American Interest in Manufacturing and Main Street Act; H.R. 7024, Tax Relief for American Families and Workers Act of 2024; America First Trade Policy Executive Order; OECD Global Tax Deal Executive Order; Public Law no. 117-169, Inflation Reduction Act, implementation and regulations. Global Digital Taxes, e.g. DSTs; U.S. Treasury guidelines and related regulations on OECD, Addressing Tax Challenges of Digitalization, and BEPS 2.0. 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 on application of Section 174 on R&D expenses. H.R. 33, U.S.-Taiwan Expedited Double Tax Relief Act.

Legislative & Regulatory Issues Related to International Trade Including Multilateral & Bilateral Trade Agreements: Provisions related to tariffs, cross-border data transfers, digital trade, and new trade agreements.

Legislative & Regulatory Issues Related to Government Issues: Federal government adoption of AI.

Legislative & Regulatory Issues Related to copyright/patent/trademark: Artificial intelligence and intellectual property; H.R. 2794, S. 1367, NO FAKES Act.