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Stop Corporate Inversions Act of 2026

This bill aims to prevent US companies from moving their legal headquarters abroad solely to avoid paying US taxes. It ensures that companies managed and operated primarily within the United States continue to pay their fair share of domestic taxes.
Key points
Foreign companies will be taxed as US corporations if more than 50% of their stock is held by former US owners.
Companies managed and controlled from within the United States will be treated as domestic taxpayers regardless of their legal address.
A company is considered to have significant US activity if at least 25% of its employees, assets, or income are based in the US.
The law targets 'inversions' where companies change their address on paper but keep their main operations in America.
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Status: Introduced
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Additional Information
Print number: 119_HR_7493
Sponsor: Rep. Doggett, Lloyd [D-TX-37]
Process start date: 2026-02-11
System Note: Lustra is free, publicly auditable civic infrastructure — full source code available on GitHub. You are reading sterilized legislative data, processed by our radical neutrality engine to strip political spin and retain factual mechanics. We process only official government data. Original documents remain the authoritative source—always verify them if you can.
Summarized by: gemini-flash-latest
Source data: api.congress.gov
AI work logs for this document launch

OFFICIAL LEGAL TITLE

Stop Corporate Inversions Act of 2026

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 119_HR_7493.

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

When did the legislative process begin?

The process officially started on 2026-02-11.

What are the main provisions?

Key points include:

  • Foreign companies will be taxed as US corporations if more than 50% of their stock is held by former US owners.
  • Companies managed and controlled from within the United States will be treated as domestic taxpayers regardless of their legal address.
  • A company is considered to have significant US activity if at least 25% of its employees, assets, or income are based in the US.
  • The law targets 'inversions' where companies change their address on paper but keep their main operations in America.
What is the specific legal status?

The current status is Introduced.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Rep. Doggett, Lloyd [D-TX-37].

What is the latest detailed status?

The latest detailed status is: Referred to the House Committee on Ways and Means.

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2026-02-19.

What is the impact of this bill?

We don't know—that is up to you to decide. Summarizing raw data with AI is fundamentally different from predicting socio-economic outcomes. As of 2026, we believe impact assessment strictly requires a human in the loop to verify and judge.

CATEGORIES

Taxes Economy