S 4796
Stock Buyback Accountability Act of 2026
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Bill overview
This bill, the Stock Buyback Accountability Act of 2026, increases the tax rate on corporate stock buybacks from 1% to 4%. It also modifies how the tax is calculated, creating an exception for stock given to employees earning over $1 million or to other individuals receiving significant remuneration. The changes are effective for buybacks occurring after the bill’s enactment, with a specific adjustment applying to stock repurchases made before that date.
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