|
Sec. 70301. Full expensing for certain business property | Impact
|
|
0
|
3
|
August 16, 2025
|
|
Sec. 70302. Full expensing of domestic research and experimental expenditures | Impact
|
|
0
|
2
|
August 16, 2025
|
|
Sec. 70303. Modification of limitation on business interest | Impact
|
|
0
|
2
|
August 16, 2025
|
|
Sec. 70304. Extension and enhancement of paid family and medical leave credit | Impact
|
|
0
|
2
|
August 16, 2025
|
|
Sec. 70305. Exceptions from limitations on deduction for business meals | Impact
|
|
0
|
2
|
August 16, 2025
|
|
Sec. 70306. Increased dollar limitations for expensing of certain depreciable business assets | Impact
|
|
0
|
3
|
August 16, 2025
|
|
Sec. 70307. Special depreciation allowance for qualified production property | Impact
|
|
0
|
2
|
August 17, 2025
|
|
Sec. 70308. Enhancement of advanced manufacturing investment credit | Impact
|
|
0
|
2
|
August 17, 2025
|
|
Sec. 70309. Spaceports are treated like airports under exempt facility bond rules | Impact
|
|
0
|
2
|
August 17, 2025
|
|
Sec. 70311. Modifications related to foreign tax credit limitation | Impact
|
|
0
|
2
|
August 17, 2025
|
|
Sec. 70312. Modifications to determination of deemed paid credit for taxes properly attributable to tested income | Impact
|
|
0
|
3
|
August 17, 2025
|
|
Sec. 70313. Sourcing certain income from the sale of inventory produced in the United States | Impact
|
|
0
|
2
|
August 17, 2025
|
|
Sec. 70321. Modification of deduction for foreign-derived deduction eligible income and net CFC tested income | Impact
|
|
0
|
2
|
August 17, 2025
|
|
Sec. 70322. Determination of deduction eligible income | Impact
|
|
0
|
2
|
August 17, 2025
|
|
Sec. 70323. Rules related to deemed intangible income | Impact
|
|
0
|
2
|
August 17, 2025
|
|
Sec. 70331. Extension and modification of base erosion minimum tax amount | Impact
|
|
0
|
2
|
August 17, 2025
|
|
Sec. 70341. Coordination of business interest limitation with interest capitalization provisions | Impact
|
|
0
|
2
|
August 17, 2025
|
|
Sec. 70342. Definition of adjusted taxable income for business interest limitation | Impact
|
|
0
|
2
|
August 17, 2025
|
|
Sec. 70351. Permanent extension of look-thru rule for related controlled foreign corporations | Impact
|
|
0
|
2
|
August 17, 2025
|
|
Sec. 70352. Repeal of election for 1-month deferral in determination of taxable year of specified foreign corporations | Impact
|
|
0
|
2
|
August 17, 2025
|
|
Sec. 70353. Restoration of limitation on downward attribution of stock ownership in applying constructive ownership rules | Impact
|
|
0
|
2
|
August 17, 2025
|
|
Sec. 70354. Modifications to pro rata share rules | Impact
|
|
0
|
2
|
August 17, 2025
|
|
Sec. 70301. Full expensing for certain business property | Law as Amended
|
|
0
|
1
|
August 1, 2025
|
|
Sec. 70302. Full expensing of domestic research and experimental expenditures | Law as Amended
|
|
0
|
4
|
August 1, 2025
|
|
Sec. 70303. Modification of limitation on business interest | Law as Amended
|
|
0
|
2
|
August 1, 2025
|
|
Sec. 70304. Extension and enhancement of paid family and medical leave credit | Law as Amended
|
|
0
|
2
|
August 1, 2025
|
|
Sec. 70305. Exceptions from limitations on deduction for business meals | Law as Amended
|
|
0
|
3
|
August 1, 2025
|
|
Sec. 70306. Increased dollar limitations for expensing of certain depreciable business assets | Law as Amended
|
|
0
|
2
|
August 1, 2025
|
|
Sec. 70307. Special depreciation allowance for qualified production property | Law as Amended
|
|
0
|
2
|
August 1, 2025
|
|
Sec. 70308. Enhancement of advanced manufacturing investment credit | Law as Amended
|
|
0
|
2
|
August 1, 2025
|