April 29, 2019

The Honorable Nancy Pelosi The Honorable Mitch McConnell Speaker of the House Senate Majority Leader U.S. House of Representatives U.S. Senate , DC 20515 Washington, DC 20510

The Honorable Kevin McCarthy The Honorable Chuck Schumer House Minority Leader Senate Minority Leader U.S. House of Representatives U.S. Senate Washington, DC 20515 Washington, DC 20510

Dear Speaker Pelosi, Majority Leader McConnell, Minority Leader McCarthy, and Minority Leader Schumer:

The undersigned organizations and companies urge all House and Senate members to cosponsor the Restoring Investment in Improvements Act (H.R. 1869 / S. 803) – bipartisan, bicameral legislation that promotes investment in local , job creation, and other important economic and community benefits. Consistent with years of bipartisan efforts to encourage such activity, the bill returns qualified improvement property or “QIP” (generally, improvements to the interior of existing nonresidential buildings) to a 15-year depreciation recovery period and restores its eligibility for accelerated bonus depreciation.

Due to an unintentional drafting error, QIP was inadvertently deleted from the Internal Revenue Code’s list of 15-year depreciation categories, and thus defaulted to a Modified Accelerated Cost Recovery System (“MACRS”) recovery period of 39 years. As a result, under current law, QIP also is ineligible for bonus depreciation. Thirty-nine years is far longer than the actual useful life of QIP. Further, the cash flow and tax exposure ramifications of the erroneous tax treatment of QIP are significant, particularly for small owners and franchisees.

To put it into perspective, in 2018, instead of being able to write off 100 percent of QIP investments under current law’s accelerated bonus depreciation provisions or roughly 47 percent under the bipartisan PATH Act of 2015 (when 40 percent bonus depreciation would have applied to all QIP, and restaurant, and leasehold properties would have had a 15-year recovery period), businesses were only able to write off 2.5 percent last year and must depreciate the remainder over the next 38 years.

Notably, current law was scored as if the QIP mistake were not made (i.e., as if it retained its 15- year recovery period established in the PATH Act). Therefore, there is no budget impact to restore QIP depreciation to 15 years.1

1 A related mistake left QIP with a 40-year Alternative Depreciation System (“ADS”) recovery period, rather than 20 years. The Restoring Investment in Improvements Act also would correct that mistake (again, without any budget impact). There are many compelling reasons, in addition to the “zero” cost, for Congress to act as quickly as possible to address this problem. Current law is slowing investments in QIP and commercial renovation projects—the opposite of lawmakers’ longstanding goal to grow such investments and fuel related economic activity. Not surprisingly, it is causing numerous negative ripple effects for individuals and businesses, including on job creation, sales of QIP products and building supplies, property values, building occupancy and rental income, cost-saving energy efficiency gains, and even on fire safety. Specific examples of such consequences include, among others:

 Significant cash flow disruptions for businesses—especially small businesses and franchisees (who are often obligated to remodel on a particular schedule)—that have already planned and committed to substantial renovation projects, which may result in these businesses having to make trade-offs in other areas such as hiring and employee pay/benefits;

 Businesses refraining from purchasing or leasing vacant stores or other leasehold spaces that require improvements, which means foregoing permanent jobs that would be generated with new businesses moving in and other benefits of revitalizing our communities;

 Loss of construction jobs associated with commercial renovation projects;

 Delays in store and restaurant remodeling projects and, by extension, negative impact on these businesses’ ability to attract customers and compete with newer market entrants (notably, in addition to speeding up modernization and improvements, correcting the law will assist building owners in updating their fire protection systems and installing automatic fire sprinkler systems);

 Hampering of building owners’ ability to offer “improvement dollars” in their lease terms to retain existing commercial tenants or attract new tenants;

 Declining sales for QIP product suppliers (e.g., lighting, HVAC equipment, lumber and building supplies, etc.), including high-quality products supplied or manufactured in the U.S.; and

 Less investment in energy-efficient QIP products, which reduce energy consumption and save businesses substantial operating costs in the long-term (as much as 50 to 90 percent through upgraded lighting and controls alone, and significant savings from HVAC upgrades).

Every day the mistake in current law persists means foregoing significant investment in QIP and a loss of related economic activity and other benefits to our communities. Restoring QIP’s 15- year depreciation period is a top priority for each of us. We respectfully request that members cosponsor the bipartisan Restoring Investment in Improvements Act (H.R. 1869 / S. 803) to support our workers, businesses and industries that are being negatively impacted with respect to commercial improvements and QIP investments.

Thank you for your continued support of American families and businesses. We look forward to working with you to ensure passage of this important legislation as soon as possible.

‐ 2 -

Sincerely,

Businesses & State/Local Associations:

A & R Super Markets, Inc., Calera, AL Arthur IGA, Arthur, IL A&J Select Market, Stevenson, WA Ascena Retail Group, Inc., Mahwah, NJ Abercrombie & Fitch Co., New Albany, OH Ashville IGA, Ashville, OH Acuity , Inc., Atlanta, GA Associated Grocers of New England, Adam’s IGA, Thomaston, CT Pembroke, NH Adams Foods IGA, Cleveland, GA Athens IGA, Athens, WI Adrien’s , Lafayette, LA Aurora IGA Fresh Market, Aurora, IN Advance Auto Parts, Raleigh, NC Aurora Mall, Aurora, NE Agribusiness Association of Kentucky B. Green & Co., Inc., Baltimore, MD USA, Quincy, MA Bailey’s General Store IGA, Sanibel, FL Akins Foods, Inc., Quincy, WA Bailey’s IGA, Rochester, WA Akins Foods, Inc., Quincy, WA Baker’s Management, Inc., Newcomerstown, Alabama Grocers Association, Vestavia Hills, OH AL Balls Food Stores, Kansas City, KS Alabama Holley Farm IGA, Basom, NY Baltimore IGA Express, Baltimore, OH Alabama Restaurant & Hospitality Alliance Barnwell IGA, Barnwell, SC Alabama Retail Association Beall’s Inc., Bradenton, FL Cabaret, Hotel, Restaurant & Retailers Bell IGA, Bell, FL Association Bell’s IGA, Calais, ME Albright’s One Stop, Corunna, IN Bell’s Market, Philadelphia, PA Allen’s IGA, Morehead, KY Bellwood Hometown Market IGA, Bellwood, Allendale IGA, Allendale, SC PA Alliance Data, Plano, TX and Columbus, OH Berridge IGA, Nickerson, KS Alliance of Wisconsin Retailers Co., Inc., Richfield, MN Alligator IGA, McBee, SC Best Buy Market, Hanford, CA Alward’s Market Express, Hale, MI Betty’s Country Store, Helen, GA Amagansett IGA Super Saver, Amagansett, Big “D” Food and Liquor, Clinton, IL NY Big Al’s Market Express, Wheatland, CA American Eagle Outfitters, Pittsburgh, PA Big Lots, Columbus, OH Andy’s IGA Foodliner, Houlton, ME Big T IGA, Big Timber, MT Anna Market Everyday IGA, Anna, OH Bill’s IGA, Hawesville, KY Appleseed IGA, Arlington, OH Bishops Market IGA, Whitehouse Station, NJ Archie’s IGA, St. Maries, ID Blackford Foods, Fishers, IN Arizona Restaurant Association Blackledge Furniture, Corvallis, OR Arizona Retailers Association Blanton’s IGA, Packwood, WA Arkansas Hospitality Association Bloomfield IGA, Pittsburgh, PA Armata’s IGA, Longmeadow, MA Blue Marlin IGA, South Padre Island, TX Art Deco Supermarket, Miami Beach, FL Blue Parkway Sunfresh, Kansas City, MO

‐ 3 -

Blue Ridge Grocery, Nellysford, VA Callaway Market, Callawy, NE Bob and Jeff’s IGA Supermarket, Thomasville, Campbell’s Foodland, LLC, Zanesville, OH GA Caplan’s Inc., Alexandria, LA Bob’s IGA Store, Munising, MI Capri IGA Foodliner, Greenville, IL Bob’s Supersaver, Gardner, KS Carlie C’s, Raleigh, NC Boiceville Market IGA, Boiceville, NY Carltons, Rehoboth Beach, DE Boonville Sav U Mor IGA, Boonville, IN Carlyle IGA, Carlyle, IL Borowiak’s IGA, Mt. Vernon, IL CarMax, Richmond, VA Boulineau’s Foods Plus IGA, North Myrtle Carnation Market IGA, Carnation, WA Beach, SC Carroll’s IGA, Stedman, NC Boyer’s Food Markets, Orwigsburg, PA Casel’s Marketplace IGA, Margate City, NJ Brackett’s Market IGA, Bath, ME Casey’s IGA, Hindman, KY Braido Foods-Oberlin IGA, Oberlin, OH Cashsaver IGA, Lake Worth, TX Brea Bead Works, Brea, CA Cedar Lodge IGA, Thomasville, NC Breaux Mart , Metairie, LA Cedar Village IGA, Winlock, WA Bright Market IGA, Lawrenceburg, IN Central Supermarket, Miami Gardens, FL Brigido’s Fresh Market, Pascoag, RI Chaumont IGA Express, Chaumont, NY Brinker International, , TX Cheesecake Factory Incorporated, Calabasas, Broadus IGA & , Broadus, MT CA Brookdale/Newark , Bloomfield, NJ Chelan Market, Chelan, WA Bryn Mar IGA, Yonkers, NY Church’s Chicken, Atlanta, GA Bryson City IGA, Bryson City, NC City Market IGA, West Palm, FL Buddies Groceries IGA, Oakland, ME Clark’s Market, Aspen, CO Buddy’s IGA, Oakdale, LA Clark’s Quality Foods, Londonderry, VT Buffalo Shoals IGA, Newton, NC Clay City IGA, Clay City, KY Buntings Cedar IGA, Cedar, MI Clay Foods IGA, Clay, WV Burkholder’s Country Market IGA, Spring Clermont IGA, Clermont, GA Mills, PA Clinton Foods IGA, Clinton, WI Busch’s Inc., Ann Arbor, MI Clinton IGA, Clinton, IL Busch’s Inc., Ann Arbor, MI Colerain IGA, Colerain, OH The Butcher & The Farmer Marketplace IGA, Colligas Family Markets, LP/ShopRite, Buckeye, AZ Philadelphia, PA C&J Management Thriftway Stores, Kansas Collins Family Markets Inc., Philadelphia, PA City, KS C&S Wholesale Grocers, Inc., Keene, NH Colorado Restaurant Association Cal Mart IGA, Calistoga, CA Columbiana Foods Inc., Youngstown, OH Caldwell Food Center, Caldwell, OH Columbus IGA Plus, Columbus, MT Caldwell Marathon, Caldwell, OH Community Foods Market, Oakland, CA Caldwell Save-A- Lot, Caldwell, OH Complete Kentucky, Frankfort, KY Food Association, West Hartford, California Fresh Market, Pismo Beach, CA CT California Restaurant Association Connecticut Restaurant Association California Retailers Association Connersville IGA, Connersville, IN

‐ 4 -

Connie & V. Cross Jewelers, Bossier City, LA DoMat’s Inc., Benson, MN Cook’s Oakland Park IGA, Columbus, OH Don’s Quality Market, Inc., Seymour, WI Copper Valley IGA, Glennallen, AK Doscher’s IGA, Charleston, SC Corley’s Grocery, Greenwood, SC Drennon’s IGA Express, IVA, SC Cornerstone, Mullens, WV Drust Markets, L.L.C., Wallingford, CT Cosentino’s Food Stores, Kansas City, MO Dublin IGA Market, Dublin, PA Wholesale Corporation, Issaquah, WA Dunkin’ Brands, Inc., Canton, MA Country Foods IGA, Kenai, AK E.C. Porter IGA, London, KY The Country Store IGA, Seth, WV East Center IGA Market, Wallingford, CT Cowen IGA, LLC, Cowen, WV ECI Stores, Leominster, MA Craigsville IGA, Craigsville, VA Economizer IGA, Dover, FL Cranbury Market IGA, Norwalk, CT Ed’s IGA, Rib Lake, WI Crimson Cup Coffee & Tea, Columbus, OH Edgar IGA Food Center, Edgar, WI Crook’s Inc., Senoia, GA Edwards IGA, Rockingham, NC Crop’s Fresh Market, Downingtown, PA Egolf’s IGA, Churubusco, IN Cubby’s Marketplace, Talkeetna, AK Eikenberry’s IGA Foodliner, Greenville, OH Cuellar LLC, Passaic, NJ El Rancho Market IGA, Phoenix, AZ D & R Market IGA, Logansport, IN El Rancho Marketplace, Solvang, CA Dannemiller Diversified Companies, Inc., Eldens Fresh Foods, Alexandria, MN Canton, OH Elgin IGA, Elgin, SC Darden, Inc., Orlando, FL Elkton One Stop IGA Express, Elkton, MI Darrington IGA, Darrington, WA Elmer IGA, Inc., Elmer, NJ Dave’s Marketplace, Smithfield, RI Elsberry IGA Supermarket, Elsberry, MO David’s Bridal, Conshohocken, PA Emlenton IGA, Emlenton, PA Davis Food & Drug, Vernal, UT Everett IGA Foodliner, Everett, PA Davis IGA, Kent, CT Evergreen IGA, Greenville, CA Decker’s Food Center, Newcastle, WY Evergreen Market, Greenville, CA Del Sol, Yuma, AZ Everyday IGA, Great Falls, MT Delaware North, Buffalo, NY Express, Inc., Columbus, OH Delaware Restaurant Association Fairmount IGA, Fairmount, GA Delhi Liberty Market, Delhi, CA FairplayFoods Inc., , IL Denny’s Inc., Spartanburg, SC Fairvalue, Granite Falls, NC Derby Village Store, Derby, VT IGA, Skagway, AK Designer Brands Inc., Columbus, OH Family Center IGA, Port Aransas, TX Diakon Logistics, Warrenton, VA Farmers IGA Foodliner, Opp, AL Dill’s IGA, Royston, GA Fausto’s Food Palace, Key West, FL Dillard’s Inc., Little Rock, AR Fausto’s Food Palace, LLC, Key West, FL Dillonvale IGA, Cincinnati, OH Felicity IGA, Felicity, OH DiOrio’s Supermarket IGA, Old Forge, NY Ferri Supermarket, Murrysville, PA Dissmore’s IGA, Pullman, WA Fircrest Market IGA, Sebastopol, CA Dixie Dandy Fresh Market IGA, Bainbridge, Fischer’s IGA Everyday, Randle, WA GA

‐ 5 -

Fishers Island IGA Supermarket, Fishers Gary’s Food Town Inc., Laurel, NE Island, NY Gateway IGA, Rockwood, TN Fitchs IGA, Wilmore, KY Gavin’s IGA, Eastover, NC Fitzgerald’s Foods IGA, Simsbury, CT GE Foodland, Inc., Carrollton, TX FiveStar Supermarkets, Norwich, CT Geissler’s IGA, Agawam, MA Florida Restaurant & Lodging Association General Food Store IGA, Elloree, SC Florida Retail Federation Georges Market at Dresherstown, Dresher, PA Foley’s Family Market IGA, Hamilton, NJ Georgia Restaurant Association Food Basket IGA, Bayville, NY Georgia Retail Federation Food Bazaar International IGA, Deerfield, FL Glass Gardens Inc., Rochelle Park, NJ Food Cellar & Company Market, Long Island Gnazzo’s IGA, Plainville, CT City, NY Godwin’s IGA, Rose Hill, NC Food Giant, Gardendale, AL Goggin’s IGA, Randolph, ME Food Parade, Inc., Plainview, NY Gong Ventures Inc., Sanger, CA Food Ranch IGA, Inglis, FL Grabeel’s IGA, Pennington Gap, VA Food Town IGA, Arizona City, AZ Granite Falls IGA, Granite Falls, WA Food Towne of North Chili, North Chili, NY Grant’s Supermarket, Smithers, WV Food World IGA, Bloomingdale, NJ Gray’s Foods, Rockford, IL Food World IGA, Kevil, KY Great Falls IGA, Great Falls, SC Foodland IGA, Juneau, AK Greene’s IGA Supermarket, Sneedville, TN Foodland, Chula Vista, CA Greenup IGA, Greenup, IL Foods Etc. IGA, Clearlake, CA Griffin’s IGA, Longs, SC FoodSmart, Chicago, IL Grimm’s IGA, Middleburg, PA Foothills IGA Market, Marble Hill, GA Groceryland, New Lebanon, OH Forks Outfitters, Forks, WA Gulfside IGA Plus, Carrabelle, FL Forward Country Corners IGA Express, H & G IGA Express, Sycamore, OH Midland, MI Fowler IGA Foodliner, Fowler, IN Hagerstown Food Mart IGA, Hagerstown, IN Frederick IGA, Carey, OH Handy Foods IGA, Ottawa, IL Freeway 147, Mandan, ND Hansen’s, Black River Falls, WI Fremin’s Food and Furniture Inc., New Iberia, Harbor Beach Market IGA Express, Harbor LA Beach, MI Harbor Market IGA Express, Sackets Harbor, Frenchtown Market IGA, Frenchtown, NJ NY Fresh Foods IGA, Lumberton, NC Harbor Springs Market IGA, Harbor Springs, Frobose IGA Market, Pemberville, OH MI Fruchey Family Market IGA, Beaverton, MI , , UT Fuller’s Market IGA, West Gardiner, ME Harmony IGA, Harmony, MN Future Foods IGA, Mechanic Falls, ME Harold’s IGA, Sylva, NC Gabriel’s Scotia Foods IGA, Scotia, NY Harris IGA, Bunnell, FL Garafalo Markets LLC, Milford, CT Harry’s Supermarket IGA, Pittsfield, MA Garrett’s IGA Supermarket, Rio Rico, AZ Hartsville IGA Foodstore, Hartsville, SC Gary & Leo’s Fresh Foods, Conrad, MT Hartzell’s IGA, Warren, IL

‐ 6 -

Harvest Market, Mendocino, CA IGA Food Cache, Delta Junction, AK Food Industry Association, Honolulu, IGA Food Center, HARTSVILLE, SC HI IGA Market Place, Lincoln, NE Hawaii Restaurant Association IKEA North America Services, LLC, Headland IGA Foodliner, Mentor, OH Conshohocken, PA Heber IGA Express, Heber, AZ Food Retailers Association, Lombard, Hebron Central Market, Hebron, NE IL Helenwood Foods IGA, Helenwood, TN Illinois Restaurant Association Henderson’s IGA, Valentine, NE Indiana Grocery Group, Highland, IN Heritage IGA, Tiffin, OH Indiana Restaurant & Lodging Association Hewitt IGA, Hewitt, TX Indiana Retail Council Heyworth IGA, Heyworth, IL Inez Shoprite, Inez, KY Hi Nabor Supermarkets, LLC, Baton Rouge, Inmans IGA, Dublin, NC LA Iowa Grocery Industry Association, Urbandale, Hickmans IGA, Perry, MO IA of Coventry, Coventry, Iowa Restaurant Association CT Isabella Supermarket, Lake Isabella, CA Highland Park Market, Manchester, CT Island Market, Corpus Christi, TX Hiland Dairy Foods, Omaha, NE Isom IGA, Isom, KY Hillsdale Market IGA, Hillsdale, NY J & D Market, Croswell, MI Hillside IGA Foodliner, Fort Fairfield, ME Jack in the Box, Inc., , CA Hobby Lobby Stores, Inc., Oklahoma City, OK Jack’s IGA, Beattyville, KY Hogue’s IGA, Bellevue, OH Jackson’s IGA, Pink Hill, NC Holt’s Food Center IGA, Bean Station, TN JAG Black Gold Management, Groveport, OH , Atlanta, GA James IGA Country Store, Washington, WV Homestead Meat Market, New Lothrop, MI Janson Supermarket, Hauppauge, NY Hometown Family Foods, Gilman, IL Janssen’s Market LLC, Wilmington, DE Hometown Foods IGA, McCaysville, GA Jarrett Brothers IGA, Rosman, NC Hometown Markets, Centerburg, OH Jay’s IGA, Alma, GA Hometown Proud IGA, Cleveland, NC J. B. Sullivan Inc., Savanna, IL Honey’s IGA, Vale, NC J.C. Penney Corporation, Inc., Plano, TX Hood Canal Grocery, Hoodsport, WA Jeff’s IGA, Ehrhardt, SC HospitalityMaine Jenkins IGA, Sardis, GA Howsers Supermarket IGA, Haines, AK Jerry’s Foods, Edina, MN Hudson-Silver Agency, Inc., Shreveport, LA Jerry’s IGA, Livingston, TN Huffman’s Market, Columbus, OH Jewell’s IGA, Rich Creek, VA Hunter IGA Express, Franklin, OH Jim’s Foods IGA, Central City, NE Hurley’s Fresh Market IGA, Dushore, PA Jim’s IGA Food Store, Olanta, SC Idaho Lodging & Restaurant Association Jim’s IGA, Lacon, IL Idaho Retailers Association Jim’s Super Foods IGA, Ishpeming, MI Ideal Enterprises, Inc., Superior, NE John V Schultz Furniture, Erie, PA Idyllwild Village Market, Idyllwild, CA John’s Supermarket, Walker, LA

‐ 7 -

Johns IGA Foodliner, Versailles, OH Lansing IGA, Lansing, IA Joseph Family Markets LLC, West Hartford, LaPerle’s IGA, Colebrook, NH CT Lavigne’s IGA of Potsdam, Potsdam, NY Jumbo Supermarkets, Greenacres, FL Lavigne’s IGA, Chateaugay, NY K & F Inc., Abbeville, LA Lebanon IGA Express, Lebanon, OH K’s IGA, Augusta, KY Lee’s Bestway IGA, Brooksville, KY Kansas Food Dealers Association, Westwood, Leesburg IGA, Leesburg, GA KS Leitchfield IGA, Leitchfield, KY Kansas Restaurant & Hospitality Association Lemmon IGA, Lemmon, SD KD Market, Mount Prospect, IL Leonard’s Market, Portola, CA Keith’s Foods Inc., Bloomfield, IA Leyo’s Supermarket, Coalport, PA Keith’s Market IGA, Covelo, CA Liberty IGA, LIBERTY, KY Kelly’s Market, Columbus, OH Lincoln IGA, Lincoln, IL Ken’s IGA, Brooklet, GA Little’s Village IGA, Columbus, OH Ken’s IGA, Westville, IL Livingston’s IGA, Lumber City, GA Kennie’s Market Taneytown, Taneytown, MD Lockwood IGA, Billings, MT Kenny’s IGA Village Market, Lincoln City, Louie’s Fresh Market, Petoskey, MI OR Kent’s IGA Foodliner, Riverton, IL Louisiana Restaurant Association Kentucky Grocers Association Louisiana Retailers Association Kentucky Restaurant Association Ludlum Food Mart, Bushnell, IL Kentucky Retail Federation Ludowici IGA, Ludowici, GA Kingsland IGA Express, Kingsland, GA Luggage Shop of Lubbock, Lubbock, TX Kingstree IGA, Kingstree, SC Luzerne IGA Express, Luzerne, MI Kinsman IGA, Kinsman, OH Lyons IGA, Lubec, ME Kishman’s IGA, Minerva, OH Mac’s Fresh Market, Monroe, LA KJ’s Market, Aynor, SC Mackinaw IGA, Mackinaw, IL Kobacker’s IGA, Brewster, NY Macy’s Inc., Cincinnati, OH Kris Mart, Lincoln, MI Mahomet IGA Foodliner, Mahomet, IL The Co., Cincinnati, OH Main Street Grocery, Damariscotta, ME Mannix Family Supermarkets, Staten Island, KT Everyday IGA, St. Albans, WV NY KTA Super Stores, Hilo, HI Marion IGA, Marion, SC KTM Superkarkets, West Chester, PA Market Basket of Johnstown, Johnstown, PA L Brands, Columbus, OH CT, Bantam, CT LaBonne’s Salisbury IGA, Salisbury, CT The Market IGA Express, Brownstown, MI Ladysmith Fresh Market, Ladysmith, WI The Market IGA, Pelham, GA LaFargeville Market, LaFargeville, NY Market on Broadway Avenue IGA, Pittsburgh, LaGrange IGA, LaGrange, OH PA Lake Region Supermarket, Inc., Hawley, PA Market Place IGA, Shermansdale, PA Lakeway IGA, Paris, TN Marona’s IGA Market, Millbrook, NY Lambs Fresh Market, Wausau, WI Marrazzo’s Market IGA, Ewing, NJ Laniers IGA, Portal, GA Martin IGA, Martin, KY

‐ 8 -

Martin’s IGA, Newton, IL Monnats Country Store, Croghan, NY Maryland Retailers Association Montana Restaurant Association Mason City IGA, Mason City, IL Montana Retail Association Massachusetts Food Association, Boston, MA Moose Lake Market, Hartland, ME Massachusetts Restaurant Association Mr. B’s IGA, Valdosta, GA Maurer’s Market, Wisconsin Dells, WI Mt Plymouth IGA Fresh Market, Sorrento, FL McKay’s Market, Coos Bay, OR Mueller-Yurgae, Kansas City, KS McKim’s IGA, Mt. Vernon, IN Nabali Friendly IGA, Dayton, OH McKinnon’s Market & Nam Dae Mun Farmers Market, Duluth, GA Super Butcher Shop, National Supermarket IGA, Hialeah, FL Danvers, MA Nebraska Grocery Industry Association, McMaken’s IGA, Brookville, OH Lincoln, NE Meat Depot, Tampa, FL Nebraska Restaurant Association Mentor Family Foods, Mentor, OH Nebraska Retail Federation Meridian Food Market, Miami Beach, FL Neiman Marcus Group, Inc., Dallas, TX Metro Thriftway, Kansas City, MO Nemenz IGA, Struthers, OH Metropolis Big John Superstore, Inc., Nenninger Foods LLC, St. Louis, MO Metropolis, IL Neoga IGA, Neoga, IL Michael B’s IGA Express, Waterford, MI New Baden Market IGA, New Baden, IL The Michaels Companies Inc., Irving, TX New Hampshire Grocers Association, Michigan Restaurant Association Manchester, NH Michigan Retailers Association New Hampshire Lodging & Restaurant Mickey’s Food Store, Douglas, GA Association Midway IGA, Midway, GA New Jersey Food Council, Trenton, NJ Mike’s Super Market, Brookville, PA New Jersey Restaurant & Hospitality Miller’s Food Market, Manchester, MD Association Miller’s IGA, Clay City, IN New Mexico Restaurant Association Millstadt IGA, Millstadt, IL New Mexico Retail Association Millville IGA Express, Hamilton, OH State Restaurant Association Minford IGA, Minford, OH Newton Falls IGA Foodliner, Newton Falls, OH Minier IGA, Minier, IL NG Management Inc., Poland, OH Minnesota Grocers Association, St. Paul, MN Noble’s IGA Foodliner, Tell City, IN Minnesota Restaurant Association Noel’s IGA Supermarket, Colchester, CT Minnesota Retailers Association Norm’s IGA, Kearny, AZ Mississippi Hospitality & Restaurant North Carolina Restaurant & Lodging Association Association Mississippi Retail & Grocers Association, North Carolina Retail Merchants Association, Jackson, MS Raleigh, NC Missouri Restaurant Association North Dakota Hospitality Association Missouri Retailers Association North Dakota Petroleum Marketers Molsberry Market IGA, Santa Rosa, CA Association Monnat’s Country IGA Express, Croghan, NY North Dakota Propane Gas Association

‐ 9 -

North Dakota Retail Association Perch’s IGA, Alpena, MI North Main IGA, Roxboro, NC Petco Animal Supplies, Inc., San Diego, CA North State Grocery, Inc., Cottonwood, CA Petrucci’s IGA, Burgettstown, PA Northwestern Lumber Association Pettit’s IGA Express, Williamsport, OH Nugget Market, Woodland, CA Phillips Everyday IGA, Hiseville, KY Nutricion Fundamental, Inc., City of Industry, Picchioni’s IGA, Roundup, MT CA / JTM Corporation, Phenix Oakland IGA, Mauk, GA City, AL Oberlin IGA, Oberlin, OH Piggly Wiggly, Bessemer, AL Ohio Council of Retail Merchants Pioneer Village Market IGA, Pioneer, OH Ohio Grocers Association, Columbus, OH Pocahontas IGA, Marlinton, WV Ohio Restaurant Association Pond Cove IGA, Cape Elizabeth, ME Okanogan Market IGA, Okanogan, WA Port Austin IGA, Port Austin, MI Oklahoma Grocers Association, Oklahoma Pound IGA, Pound, VA City, OK Premium Gold Flax Products & Processing, Oklahoma Restaurant Association Inc., Denhoff, ND Olsens Market Place IGA, Ajo, AZ Price Choice, Ft. Lauderdale, FL Ord Grocery Kart, Ord, NE Price Choice, Plantation, FL Oregon Restaurant & Lodging Association Marketplace, Wethersfield, CT Orion Food Center IGA, Orion, IL Princeton Food Mart IGA, Princeton, ME Oxley’s IGA, Moultrie, GA Ptacek’s IGA, Prescott, WI P & G IGA Market, Killbuck, OH Quadro Supermarket, Ocoee, FL Pacolet IGA, Pacolet, SC Quality Foods IGA, Wausau, WI Palace Food Depot, Tulare, Ca Quality Foods IGA, Wayne, NE Palmer’s Supermarket IGA, Darien, CT Quality Foods, Commerce, GA Park View IGA, Springfield, KY Queen Enterprises Price Chopper, Paola, KS Parmars IGA, Mullins, SC R & M IGA, Eastport, ME PartnerShip LLC, Westlake, OH R&S Supermarket, Vacherie, LA Pasquale’s IGA Express, Carbondale, PA Rahillys IGA, Newberry, MI Pat’s Foods, Gladstone, MI Railer’s IGA, Lebanon, IN Pat’s Foods, Hurley, WI Rangeley IGA, Rangeley, ME Pat’s Supermarket IGA, Wolcott, CT Ravitz ShopRites of Cherry Hill, NJ, Cherry Patty’s IGA Market, Bradford, OH Hill, NJ Paxton IGA Foodliner, Paxton, IL Rccm IGA Market, Eloy, AZ PC Foods IGA, Granville, IL Red Front Supermarket, Harrisonburg, VA Peck’s Market IGA, Pine Plains, NY Red Rock Resorts, , NV Pennington Quality Market IGA, Pennington, Red’s Hometown Market IGA, Spring Grove, NJ MN Pennsylvania Food Merchants Association, Redlands Ranch Market IGA, Redlands, CA Lemoyne, PA Reed’s Ranch Market IGA, Shingletown, CA Pennsylvania Restaurant & Lodging Reese & Ray’s IGA, Buffalo, WY Association Regi Universal Supermarket IGA, Bonita

‐ 10 -

Springs, FL Rowe’s IGA, Jacksonville, FL REM Market, Cashmere, WA RPCS, Inc., Springfield, MS Remington IGA, Remington, IN Rudy’s Markets, Inc., Bend, OR Rentwear Inc., North Canton, OH Rush Foods, Inc., Rushford, MN Restaurant Association of Maryland Rygwelski’s IGA Express, Rogers City, MI Restaurant Association of Metropolitan Salem IGA Foodliner, Salem, WV Washington Salem IGA, Salem, IL Retail Association of Maine Salyersville IGA, Salyersville, KY Retail Association of Nevada Sandy’s IGA, Sparta, GA Retail Grocers Saubel’s Markets Inc., Stewartstown, PA Association of Greater Save More Market Place, Minocqua, WI Kansas City, Wildwood, Save-A-Lot, Clinton, IL KS Sav-Mor Foodliner IGA Express, Escanaba, Retailers Association of Massachusetts MI Reynolds IGA Foodliner Inc., Oglethorpe, GA Scaff’s IGA, Branford, FL Rhode Island Hospitality Association Schaefer’s IGA, Crandon, WI RI Food Dealers Association, East Providence, Scheck Inc., Shreve, OH RI Riccardo’s Market, Dunmore, PA Schiavoni’s IGA, Sag Harbor, NY Richburg IGA, Richburg, SC Schild’s IGA SuperCenter, Norwalk, OH The Richmond Shops.com IGA, Philadelphia, Schlegel’s IGA, Thompsontown, PA PA Schulz Market IGA, Frankfort, IN Richs IGA Supermarket, Wewahitchka, FL Seiling Foods, Seiling, OK Rick’s IGA, Glen Daniel, WV Selma IGA, Selma, NC Rideout’s IGA, Painesville, OH Shaheen’s IGA, Tupper Lake, NY Ried’s Markets, Inc., Olean, NY Shelby IGA, Shelby, OH Right Way Inc., Franklin, NE Sheliga Drug, Inc., Cleveland, OH Rines Jumbomarket, Indiantown, FL Shelter Island IGA, Shelter Island, NY Rite Aid Corporation, Camp Hill, PA Sheridan Select Market, Sheridan, OR Rittman IGA, Rittman, OH Sherman IGA, Sherman, CT Rivertown IGA, New Richmond, OH Shoemaker-Garringer Market, South RLH Foods, Inc., Garrettsville, OH Charleston, OH Shop Rite of Hunterdon County Inc., Roanoke IGA, Roanoke, IL Flemington, NJ Roche Bros., Wellesley, MA Shop Rite of Lincoln Park, Lincoln Park, NJ Rock Cave IGA, Rock Cave, WV Shope’s IGA, Coolidge, AZ Rodhe’s IGA Marketplace, Millersburg, OH ShopRite Grade A Markets, Norwalk, CT Roebling Town Market IGA, Roebling, NJ ShopRite of Carteret, Inc., Carteret, NJ Ron’s IGA Maysville, Maysville, KY ShopRite of Little Falls, Little Falls, NJ RoNetco Supermarkets, Inc., Ledgewood, NJ ShopRite of Norwich, Norwich, CT , Inc., Dublin, CA Short Street Grocery LLC, Monticello, GA Ross/Hamilton IGA Express, Hamilton, OH Shumpert’s IGA, Pelion, SC Rouse’s Markets, Thibodaux, LA Sid’s IGA, Seaview, WA

‐ 11 -

Signify, Somerset, NJ , , MN Simon’s Supermarket IGA, Millington, MI Tatsuda’s IGA, Ketchikan, AK Sistersville IGA, Sistersville, WV Taylor Market IGA Express, McMillan, MI Sky Plaza IGA, Garrettsville, OH Taylors IGA, Chillicothe, OH South Carolina Restaurant & Lodging Ted’s IGA Supermarket, Hebron, CT Association Teet’s Food Store, Platte, LA South Dakota Retailers Association Tennessee Grocers & South Dakota Retailers Association, Pierre, SD Association, Nashville, TN South Square Market IGA, Philadelphia, PA Tennessee Hospitality Association , Inc., Jacksonville, FL Terry’s IGA, Washington, GA Southern California Local Bead Store Texas Restaurant Association Association Texas Retailers Association, Austin, TX Spa Destinations, Tampa, FL Texas Roadhouse, Inc., Louisville, KY SPD IGA, Grass Valley, CA Thoman’s IGA, West Liberty, OH Spencer’s Market, Morro Bay, CA Thompson’s IGA, Cuba City, WI Spiller Furniture & Mattress, Tuscaloosa, AL Thriftway Foods Express, Dunsmuir, CA Spires IGA Supermarket, Lake Butler, FL Tischler Finer Foods, Brookfield, IL Sponey’s IGA Foodliner, Beverly, OH The TJX Companies, Framingham, MA Sprankle’s Neighborhood Market, Leechburg, Tom’s Grocery LLC dba Thriftway Market, PA Neligh, NE St. Francisville Market, St. Francisville, LA Tonto Basin Marketplace, LLC, Tonto Basin, St. Joseph IGA, St. Joseph, IL AZ Stake’s IGA, Loudonville, OH Top Value IGA, Miami, FL Star Supermarket, Jackson, LA Top’s Marketplace IGA, Plantsville, CT Statesville IGA, Statesville, NC Town & Country IGA Market, Winters, CA Stein’s Market, Kellogg, ID Town & Country IGA, Newport, NC Stephenson’s of Elkhart, Elkhart, IN Town and Country Furniture, Baton Rouge, Steve’s Country Market IGA, Harrison, MI LA Stodola IGA, Luxemburg, WI Townsend IGA, Townsend, TN Sugar Shack IGA Express, Gladwin, MI Tractor Supply Company, Brentwood, TN Summit Piggly Wiggly, Summit, MS Trading Union IGA, Petersburg, AK Sumter IGA Plus, Sumter, SC Trenton IGA Foodliner, Trenton, IL Sun River Marketplace, Sun River, OR Trenton Marketplace IGA, Trenton, ME Sune’s Food Center IGA, De Tour Village, MI Treppendahl’s Super Foods, Woodville, MS Sunrise Market IGA, Au Gres, MI Tropical Supermarket, Miami, FL Super G IGA, New Castle, DE Tropicana Supermarket, Wasco, CA Surf City Super Market IGA, Surf City, NC Tryon IGA, Tryon, NC Susanville Supermarket IGA, Susanville, CA Tuten’s Bi-Rite IGA, Estill, SC Swafford & Sons IGA, Clarkrange, TN Twain Harte Market, Twain Harte, CA T & J IGA Food Market, East Haven, CT Tweedie, Inc., Hill, ME T A Solberg Co., Inc., Minocqua, WI TWF HoldingCompany, Ft. Wayne, IN Tappan Oil Company, Tappan, ND Twin City Appliance Inc., Shreveport, LA

‐ 12 -

Tybee Market IGA, Tybee Island, GA Weiland’s Market, Columbus, OH Union Farm Equipment, Union, ME Wells Food Mart IGA, Wells, ME Urbanna Market IGA, Urbanna, VA The Wendy’s Company, Dublin, OH URM Stores INC, Spokane, WA West Foods IGA, Edison, GA Utah Food Industry Association, Murray, UT West Milton IGA, West Milton, OH Utah Restaurant Association West Norriton Farmers Market IGA, Utah Retail Merchants Association, Murray, Norristown, PA UT West Side Marketplace IGA, Rocky Hill, CT , Sylmar, CA West Virginia Hospitality & Travel Valley Foods IGA, Saratoga, WY Association Valley Supermarket IGA, Hot Springs, VA Westridge Market IGA, Ojai, CA Van’s Evergreen IGA, Billings, MT Westside IGA, West Portsmouth, OH Vashon Market IGA, Vashon, WA Whataburger Restaurants LLC, San Antonio, Veatch foods, Ellaville, GA TX Whitaker’s Food World IGA, Neon, KY Versailles IGA, Versailles, IN White Barn Inc., Ashland, OH Village Beach Market, Vero Beach, FL White Castle, Columbus, OH Village Food Mart IGA, Hampden, MA White’s Foodliner, Kingman, KS Village IGA, Ridgefield Park, NJ Willie’s Supervalu, Morris, MN Village Market IGA, Harrogate, TN The Willis Music Company, Cincinnati, OH The Village Store IGA, Oldenburg, IN The Willis Music Company, Florence, KY Village Super Market, Inc., Springfield, NJ The Willis Music Company, Lexington, KY Village Supermarket of Thomasville, Williston IGA, Williston, SC Thomasville, NC Virginia Restaurant, Lodging & Travel Windham IGA, Willimantic, CT Association Windmill Market, San Juan Bautista, CA VK Electronics, McCook, NE Wisconsin Grocers Association, Madison, WI Waddell’s IGA, Russiaville, IN Wisconsin Restaurant Association Wagner’s IGA, Minster, OH Wood’s Food Center, Hopedale, OH Wagner’s IGA, Prineville, OR Woodchuck IGA, Morgantown, IN Wakefern, Keasbey, NJ Worton’s Foresthill IGA, Foresthill, CA Walla Walla’s Harvest Foods, Walla Walla, Wrangell City Market, Wrangell, AK WA Wray’s Marketfresh IGA, Selah, WA Walnut Creek Country Market, Upland, IN Wright’s Jewelers, Inc., Lincoln, NE Walsh’s Quality Market IGA, Wolcott, CT WS Badcock Corporation, Mulberry, FL Walt’s Golden Dawn Supermarket, Mercer, PA Wurtsboro G-Mart IGA, Wurtsboro, NY Walter’s IGA, Sheridan, MT Wylie’s IGA, McColl, SC Warren Plaza IGA Super, Marietta, OH Wyoming Lodging & Restaurant Association Washington Food Market IGA, Washington Young’s Payless IGA, Lockeford, CA Depot, CT Yum! Brands, Inc., Louisville, KY Washington Hospitality Association Zanotto’s Sunnyvale IGA Express, Sunnyvale, Washington Retail Association CA WDP Pioneer Fremont IGA Express, Fremont, Zara’s Little Giant Supermarket, New Orleans, IN LA

‐ 13 -

Zweiers Food Kart, Lebanon, PA

National Associations:

Air-Conditioning, Heating, & Refrigeration Institute Agricultural Retailers Association American Gaming Association American Institute of Architects (AIA) Associated Builders and Contractors Associated General Contractors of America The Building Owners and Managers Association (BOMA) International Coalition of Franchisee Associations Congressional Fire Services Institute Food Marketing Institute Franchise Business Services Home Furnishings Association International Association of Fire Chiefs International Council of Shopping Centers International Franchise Association International Hut Franchise Holders Association NAIOP, the Commercial Real Estate Development Association Nareit National Association of Convenience Stores National Association of Music Merchants National Association of Theatre Owners National Association of Truck Stop Operators National Council of Chain Restaurants National Electrical Manufacturers Association National Fire Sprinkler Association National Franchisee Association National Grocers Association National Lumber and Building Material Dealers Association National Restaurant Association National Retail Federation National Network The Real Estate Roundtable Retail Industry Leaders Association Taco Bell Franchise Management Advisory Council (FRANMAC) cc: The Honorable Chuck Grassley, Chairman, Senate Finance Committee The Honorable Ron Wyden, Ranking Member, Senate Finance Committee The Honorable Richard Neal, Chairman, House Ways & Means Committee The Honorable Kevin Brady, Ranking Member, House Ways & Means Committee Honorable Members of the U.S. Senate Honorable Members of the U.S. House of Representatives

‐ 14 -