Stop Corporate Inversions Act of 2026
This bill prevents large companies from moving their legal headquarters abroad just to avoid paying U.S. taxes. It ensures that corporations managed from the U.S. or doing significant business here continue to contribute to the national budget.
Key points
Companies moving abroad will still be taxed as U.S. firms if their management and control stay in the United States.
A business is considered American if at least 25% of its employees, assets, or income are based in the U.S.
The law aims to close loopholes that allow big corporations to shift profits away from public funding through corporate inversions.
The rules apply to corporate changes occurring after May 2014 to ensure long-term tax fairness.
Status:
Introduced
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