S 3847
Stop Corporate Inversions Act of 2026
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Bill overview
The Stop Corporate Inversions Act of 2026 aims to prevent companies from relocating their headquarters to lower-tax countries through a process called ‘inversion.’ Specifically, it modifies tax rules to make it more difficult for foreign corporations to be treated as domestic corporations if they acquire substantially all of a domestic company’s assets or operations. The bill seeks to ensure that companies with significant business activities within the United States are not able to avoid higher U.S. taxes by restructuring their operations.
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