2025-2026 Regular SessionUS Congress Legislature

HB2423: Unfair Tax Prevention Act

Legislative Summary

To amend the Internal Revenue Code of 1986 to modify the application of the base erosion and anti-abuse tax with respect to certain entities connected to jurisdictions which have implemented an extraterritorial tax.

Bill History

3/27/2025
Introduced in House
House of Representatives
3/27/2025
Referred to the House Committee on Ways and Means.
House of Representatives