{"url":"https://lda.gov/api/v1/filings/e8ecf398-a1b8-4470-aa94-e545c7d61e0b/","filing_uuid":"e8ecf398-a1b8-4470-aa94-e545c7d61e0b","filing_type":"Q1","filing_type_display":"1st Quarter - Report","filing_year":2026,"filing_period":"first_quarter","filing_period_display":"1st Quarter (Jan 1 - Mar 31)","filing_document_url":"https://lda.gov/filings/public/filing/e8ecf398-a1b8-4470-aa94-e545c7d61e0b/print/","filing_document_content_type":"text/html","income":null,"expenses":"180000.00","expenses_method":"B","expenses_method_display":"B","posted_by_name":"Kyle R. Kizzier, Vice President of Federal Government Affairs","dt_posted":"2026-04-15T16:05:07-04:00","termination_date":null,"registrant_country":"United States of America","registrant_ppb_country":null,"registrant_address_1":"707 North St. Asaph Street","registrant_address_2":null,"registrant_different_address":false,"registrant_city":"Alexandria","registrant_state":"VA","registrant_zip":"22314","registrant":{"id":400399882,"url":"https://lda.gov/api/v1/registrants/400399882/","house_registrant_id":40581,"name":"NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATIONS","description":"Trade Association for Professional Employer Organizations","address_1":"707 North St. Asaph St.","address_2":null,"address_3":null,"address_4":null,"city":"Alexandria","state":"VA","state_display":"Virginia","zip":"22314","country":"US","country_display":"United States of America","ppb_country":"US","ppb_country_display":"United States of America","contact_name":"KYLE KIZZIER","contact_telephone":"+1 202-213-7482","dt_updated":"2026-07-20T14:29:01.919617-04:00"},"client":{"id":190174,"url":"https://lda.gov/api/v1/clients/190174/","client_id":12,"name":"NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATIONS","general_description":null,"client_government_entity":false,"client_self_select":true,"state":"VA","state_display":"Virginia","country":"US","country_display":"United States of America","ppb_state":"VA","ppb_state_display":"Virginia","ppb_country":"US","ppb_country_display":"United States of America","effective_date":"2009-02-12"},"lobbying_activities":[{"general_issue_code":"TAX","general_issue_code_display":"Taxation/Internal Revenue Code","description":"H.R. 3223 - To amend the Internal Revenue Code regarding attribution of errors for third-party payroll tax filers. NAPEO supports this legislation to ensure payroll tax credits filed on aggregate returns by third-party payors are not delayed due to issues with a single client and to clarify that liability for improper claims rests with the benefiting client, subject to payor due diligence. The bill also ensures audits of one client do not delay credits for others and applies across aggregate filers. These changes would improve processing efficiency, deter fraud, and expedite delivery of payroll tax credits to small businesses. IRS Modernization - NAPEO supports modernization of IRS systems, including the use of electronic filing and increased transparency in processing aggregate returns filed by PEOs. Employee Retention Tax Credit (ERTC) - NAPEO is engaging with Congress and the IRS regarding the remaining inventory & timely processing of amended returns claiming ERTC credits.","foreign_entity_issues":"","lobbyists":[{"lobbyist":{"id":144716,"prefix":null,"prefix_display":null,"first_name":"ALEX","nickname":null,"middle_name":null,"last_name":"MILLIKEN","suffix":null,"suffix_display":null},"covered_position":null,"new":false},{"lobbyist":{"id":152408,"prefix":null,"prefix_display":null,"first_name":"KYLE","nickname":null,"middle_name":"R.","last_name":"KIZZIER","suffix":null,"suffix_display":null},"covered_position":"Confidential Assistant-USDA, Legislative Director-Rep. Mike Bishop, Chief of Staff-Rep. Paul Mitchell, Chief of Staff-Rep. Chris Jacobs, Chief of Staff-Rep. Erin Houchin","new":false}],"government_entities":[{"id":2,"name":"HOUSE OF REPRESENTATIVES"},{"id":188,"name":"Internal Revenue Service (IRS)"},{"id":1,"name":"SENATE"},{"id":41,"name":"Treasury, Dept of"}]}],"conviction_disclosures":[],"foreign_entities":[],"affiliated_organizations":[]}