Topics tagged SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS

Topic	Views	Activity
Sec. 70311. Modifications related to foreign tax credit limitation \| Impact OBBBA - Impact CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , Subtitle-A—Tax , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , PART-I—FOREIGN-TAX-CREDIT , Needs-Text , Impact , TITLE-VII	2	August 17, 2025
Sec. 70312. Modifications to determination of deemed paid credit for taxes properly attributable to tested income \| Impact OBBBA - Impact CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , Subtitle-A—Tax , Needs-Text , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , PART-I—FOREIGN-TAX-CREDIT , Impact , TITLE-VII	3	August 17, 2025
Sec. 70313. Sourcing certain income from the sale of inventory produced in the United States \| Impact OBBBA - Impact CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , Subtitle-A—Tax , Needs-Text , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , PART-I—FOREIGN-TAX-CREDIT , Impact , TITLE-VII	2	August 17, 2025
Sec. 70321. Modification of deduction for foreign-derived deduction eligible income and net CFC tested income \| Impact OBBBA - Impact PART-II—FOREIGN-DERIVED-DEDUCTION-ELIGIBLE-INCOME , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , Subtitle-A—Tax , Needs-Text , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , Impact , TITLE-VII	2	August 17, 2025
Sec. 70322. Determination of deduction eligible income \| Impact OBBBA - Impact PART-II—FOREIGN-DERIVED-DEDUCTION-ELIGIBLE-INCOME , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , Needs-Text , Subtitle-A—Tax , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , Impact , TITLE-VII	2	August 17, 2025
Sec. 70323. Rules related to deemed intangible income \| Impact OBBBA - Impact PART-II—FOREIGN-DERIVED-DEDUCTION-ELIGIBLE-INCOME , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , Needs-Text , Subtitle-A—Tax , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , Impact , TITLE-VII	2	August 17, 2025
Sec. 70331. Extension and modification of base erosion minimum tax amount \| Impact OBBBA - Impact PART-III—BASE-EROSION-MINIMUM-TAX , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , Needs-Text , Subtitle-A—Tax , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , Impact , TITLE-VII	2	August 17, 2025
Sec. 70341. Coordination of business interest limitation with interest capitalization provisions \| Impact OBBBA - Impact CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , PART-IV—BUSINESS-INTEREST-LIMITATION , Needs-Text , TITLE-VII , Subtitle-A—Tax , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , Impact	2	August 17, 2025
Sec. 70342. Definition of adjusted taxable income for business interest limitation \| Impact OBBBA - Impact CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , PART-IV—BUSINESS-INTEREST-LIMITATION , Needs-Text , TITLE-VII , Subtitle-A—Tax , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , Impact	2	August 17, 2025
Sec. 70351. Permanent extension of look-thru rule for related controlled foreign corporations \| Impact OBBBA - Impact CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , PART-V—OTHER-INTERNATIONAL-TAX-REFORMS , Needs-Text , TITLE-VII , Subtitle-A—Tax , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , Impact	3	August 17, 2025
Sec. 70352. Repeal of election for 1-month deferral in determination of taxable year of specified foreign corporations \| Impact OBBBA - Impact CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , PART-V—OTHER-INTERNATIONAL-TAX-REFORMS , Needs-Text , TITLE-VII , Subtitle-A—Tax , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , Impact	2	August 17, 2025
Sec. 70353. Restoration of limitation on downward attribution of stock ownership in applying constructive ownership rules \| Impact OBBBA - Impact CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , PART-V—OTHER-INTERNATIONAL-TAX-REFORMS , Needs-Text , TITLE-VII , Subtitle-A—Tax , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , Impact	2	August 17, 2025
Sec. 70354. Modifications to pro rata share rules \| Impact OBBBA - Impact CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , PART-V—OTHER-INTERNATIONAL-TAX-REFORMS , Needs-Text , TITLE-VII , Subtitle-A—Tax , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , Impact	2	August 17, 2025
Sec. 70311. Modifications related to foreign tax credit limitation \| Law as Amended OBBBA - Law as Amended Law-as-Amended , Subtitle-A—Tax , TITLE-VII , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , PART-I—FOREIGN-TAX-CREDIT , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , Needs-Text	3	August 1, 2025
Sec. 70312. Modifications to determination of deemed paid credit for taxes properly attributable to tested income \| Law as Amended OBBBA - Law as Amended Law-as-Amended , Subtitle-A—Tax , TITLE-VII , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , PART-I—FOREIGN-TAX-CREDIT , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , Needs-Text	2	August 1, 2025
Sec. 70313. Sourcing certain income from the sale of inventory produced in the United States \| Law as Amended OBBBA - Law as Amended Law-as-Amended , Subtitle-A—Tax , TITLE-VII , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , PART-I—FOREIGN-TAX-CREDIT , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , Needs-Text	2	August 1, 2025
Sec. 70321. Modification of deduction for foreign-derived deduction eligible income and net CFC tested income \| Law as Amended OBBBA - Law as Amended Law-as-Amended , Subtitle-A—Tax , TITLE-VII , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , PART-II—FOREIGN-DERIVED-DEDUCTION-ELIGIBLE-INCOME , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , Needs-Text	3	August 1, 2025
Sec. 70322. Determination of deduction eligible income \| Law as Amended OBBBA - Law as Amended Law-as-Amended , Subtitle-A—Tax , TITLE-VII , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , PART-II—FOREIGN-DERIVED-DEDUCTION-ELIGIBLE-INCOME , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , Needs-Text	2	August 1, 2025
Sec. 70323. Rules related to deemed intangible income \| Law as Amended OBBBA - Law as Amended Law-as-Amended , Subtitle-A—Tax , TITLE-VII , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , PART-II—FOREIGN-DERIVED-DEDUCTION-ELIGIBLE-INCOME , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , Needs-Text	1	August 1, 2025
Sec. 70331. Extension and modification of base erosion minimum tax amount \| Law as Amended OBBBA - Law as Amended Law-as-Amended , Subtitle-A—Tax , TITLE-VII , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , PART-III—BASE-EROSION-MINIMUM-TAX , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , Needs-Text	2	August 1, 2025
Sec. 70341. Coordination of business interest limitation with interest capitalization provisions OBBBA - Law as Amended Law-as-Amended , Subtitle-A—Tax , TITLE-VII , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , PART-IV—BUSINESS-INTEREST-LIMITATION , Needs-Text	5	August 1, 2025
Sec. 70342. Definition of adjusted taxable income for business interest limitation \| Law as Amended OBBBA - Law as Amended Law-as-Amended , Subtitle-A—Tax , TITLE-VII , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , PART-IV—BUSINESS-INTEREST-LIMITATION , Needs-Text	4	August 1, 2025
Sec. 70351. Permanent extension of look-thru rule for related controlled foreign corporations \| Law as Amended OBBBA - Law as Amended Law-as-Amended , Subtitle-A—Tax , TITLE-VII , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , PART-V—OTHER-INTERNATIONAL-TAX-REFORMS , Needs-Text	2	August 1, 2025
Sec. 70352. Repeal of election for 1-month deferral in determination of taxable year of specified foreign corporations \| Law as Amended OBBBA - Law as Amended Law-as-Amended , Subtitle-A—Tax , TITLE-VII , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , PART-V—OTHER-INTERNATIONAL-TAX-REFORMS , Needs-Text	2	August 1, 2025
Sec. 70353. Restoration of limitation on downward attribution of stock ownership in applying constructive ownership rules \| Law as Amended OBBBA - Law as Amended Law-as-Amended , Subtitle-A—Tax , TITLE-VII , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , PART-V—OTHER-INTERNATIONAL-TAX-REFORMS , Needs-Text	2	August 1, 2025
Sec. 70354. Modifications to pro rata share rules \| Law as Amended OBBBA - Law as Amended Law-as-Amended , Subtitle-A—Tax , TITLE-VII , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , PART-V—OTHER-INTERNATIONAL-TAX-REFORMS , Needs-Text	3	August 1, 2025
SUBCHAPTER B—PERMANENT AMERICA-FIRST INTERNATIONAL TAX REFORMS One Big Beautiful Bill Act \| OBBBA Enrolled-Bill-Text , TITLE-VII , Subtitle-A—Tax , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS	1	July 21, 2025
PART V—OTHER INTERNATIONAL TAX REFORMS One Big Beautiful Bill Act \| OBBBA Enrolled-Bill-Text , TITLE-VII , Subtitle-A—Tax , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , PART-V—OTHER-INTERNATIONAL-TAX-REFORMS , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS	3	July 21, 2025
Sec. 70354. Modifications to pro rata share rules One Big Beautiful Bill Act \| OBBBA Enrolled-Bill-Text , TITLE-VII , Subtitle-A—Tax , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , PART-V—OTHER-INTERNATIONAL-TAX-REFORMS , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS	1	July 21, 2025
Sec. 70353. Restoration of limitation on downward attribution of stock ownership in applying constructive ownership rules One Big Beautiful Bill Act \| OBBBA Enrolled-Bill-Text , TITLE-VII , Subtitle-A—Tax , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , PART-V—OTHER-INTERNATIONAL-TAX-REFORMS , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS	1	July 21, 2025

Sec. 70311. Modifications related to foreign tax credit limitation | Impact

CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , Subtitle-A—Tax , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , PART-I—FOREIGN-TAX-CREDIT , Needs-Text , Impact , TITLE-VII

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2

August 17, 2025

Sec. 70312. Modifications to determination of deemed paid credit for taxes properly attributable to tested income | Impact

OBBBA - Impact

CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , Subtitle-A—Tax , Needs-Text , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , PART-I—FOREIGN-TAX-CREDIT , Impact , TITLE-VII

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3

August 17, 2025

Sec. 70313. Sourcing certain income from the sale of inventory produced in the United States | Impact

OBBBA - Impact

CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , Subtitle-A—Tax , Needs-Text , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , PART-I—FOREIGN-TAX-CREDIT , Impact , TITLE-VII

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2

August 17, 2025

Sec. 70321. Modification of deduction for foreign-derived deduction eligible income and net CFC tested income | Impact

OBBBA - Impact

PART-II—FOREIGN-DERIVED-DEDUCTION-ELIGIBLE-INCOME , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , Subtitle-A—Tax , Needs-Text , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , Impact , TITLE-VII

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2

August 17, 2025

Sec. 70322. Determination of deduction eligible income | Impact

OBBBA - Impact

PART-II—FOREIGN-DERIVED-DEDUCTION-ELIGIBLE-INCOME , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , Needs-Text , Subtitle-A—Tax , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , Impact , TITLE-VII

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2

August 17, 2025

Sec. 70323. Rules related to deemed intangible income | Impact

OBBBA - Impact

PART-II—FOREIGN-DERIVED-DEDUCTION-ELIGIBLE-INCOME , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , Needs-Text , Subtitle-A—Tax , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , Impact , TITLE-VII

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2

August 17, 2025

Sec. 70331. Extension and modification of base erosion minimum tax amount | Impact

OBBBA - Impact

PART-III—BASE-EROSION-MINIMUM-TAX , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , Needs-Text , Subtitle-A—Tax , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , Impact , TITLE-VII

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2

August 17, 2025

Sec. 70341. Coordination of business interest limitation with interest capitalization provisions | Impact

OBBBA - Impact

CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , PART-IV—BUSINESS-INTEREST-LIMITATION , Needs-Text , TITLE-VII , Subtitle-A—Tax , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , Impact

0

2

August 17, 2025

Sec. 70342. Definition of adjusted taxable income for business interest limitation | Impact

OBBBA - Impact

CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , PART-IV—BUSINESS-INTEREST-LIMITATION , Needs-Text , TITLE-VII , Subtitle-A—Tax , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , Impact

0

2

August 17, 2025

Sec. 70351. Permanent extension of look-thru rule for related controlled foreign corporations | Impact

OBBBA - Impact

CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , PART-V—OTHER-INTERNATIONAL-TAX-REFORMS , Needs-Text , TITLE-VII , Subtitle-A—Tax , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , Impact

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3

August 17, 2025

Sec. 70352. Repeal of election for 1-month deferral in determination of taxable year of specified foreign corporations | Impact

OBBBA - Impact

CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , PART-V—OTHER-INTERNATIONAL-TAX-REFORMS , Needs-Text , TITLE-VII , Subtitle-A—Tax , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , Impact

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2

August 17, 2025

Sec. 70353. Restoration of limitation on downward attribution of stock ownership in applying constructive ownership rules | Impact

OBBBA - Impact

CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , PART-V—OTHER-INTERNATIONAL-TAX-REFORMS , Needs-Text , TITLE-VII , Subtitle-A—Tax , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , Impact

0

2

August 17, 2025

Sec. 70354. Modifications to pro rata share rules | Impact

OBBBA - Impact

CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , PART-V—OTHER-INTERNATIONAL-TAX-REFORMS , Needs-Text , TITLE-VII , Subtitle-A—Tax , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , Impact

0

2

August 17, 2025

Sec. 70311. Modifications related to foreign tax credit limitation | Law as Amended

OBBBA - Law as Amended

Law-as-Amended , Subtitle-A—Tax , TITLE-VII , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , PART-I—FOREIGN-TAX-CREDIT , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , Needs-Text

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3

August 1, 2025

Sec. 70312. Modifications to determination of deemed paid credit for taxes properly attributable to tested income | Law as Amended

OBBBA - Law as Amended

Law-as-Amended , Subtitle-A—Tax , TITLE-VII , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , PART-I—FOREIGN-TAX-CREDIT , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , Needs-Text

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2

August 1, 2025

Sec. 70313. Sourcing certain income from the sale of inventory produced in the United States | Law as Amended

OBBBA - Law as Amended

Law-as-Amended , Subtitle-A—Tax , TITLE-VII , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , PART-I—FOREIGN-TAX-CREDIT , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , Needs-Text

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2

August 1, 2025

Sec. 70321. Modification of deduction for foreign-derived deduction eligible income and net CFC tested income | Law as Amended

OBBBA - Law as Amended

Law-as-Amended , Subtitle-A—Tax , TITLE-VII , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , PART-II—FOREIGN-DERIVED-DEDUCTION-ELIGIBLE-INCOME , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , Needs-Text

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3

August 1, 2025

Sec. 70322. Determination of deduction eligible income | Law as Amended

OBBBA - Law as Amended

Law-as-Amended , Subtitle-A—Tax , TITLE-VII , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , PART-II—FOREIGN-DERIVED-DEDUCTION-ELIGIBLE-INCOME , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , Needs-Text

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2

August 1, 2025

Sec. 70323. Rules related to deemed intangible income | Law as Amended

OBBBA - Law as Amended

Law-as-Amended , Subtitle-A—Tax , TITLE-VII , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , PART-II—FOREIGN-DERIVED-DEDUCTION-ELIGIBLE-INCOME , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , Needs-Text

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1

August 1, 2025

Sec. 70331. Extension and modification of base erosion minimum tax amount | Law as Amended

OBBBA - Law as Amended

Law-as-Amended , Subtitle-A—Tax , TITLE-VII , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , PART-III—BASE-EROSION-MINIMUM-TAX , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , Needs-Text

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2

August 1, 2025

Sec. 70341. Coordination of business interest limitation with interest capitalization provisions

OBBBA - Law as Amended

Law-as-Amended , Subtitle-A—Tax , TITLE-VII , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , PART-IV—BUSINESS-INTEREST-LIMITATION , Needs-Text

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5

August 1, 2025

Sec. 70342. Definition of adjusted taxable income for business interest limitation | Law as Amended

OBBBA - Law as Amended

Law-as-Amended , Subtitle-A—Tax , TITLE-VII , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , PART-IV—BUSINESS-INTEREST-LIMITATION , Needs-Text

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4

August 1, 2025

Sec. 70351. Permanent extension of look-thru rule for related controlled foreign corporations | Law as Amended

OBBBA - Law as Amended

Law-as-Amended , Subtitle-A—Tax , TITLE-VII , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , PART-V—OTHER-INTERNATIONAL-TAX-REFORMS , Needs-Text

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2

August 1, 2025

Sec. 70352. Repeal of election for 1-month deferral in determination of taxable year of specified foreign corporations | Law as Amended

OBBBA - Law as Amended

Law-as-Amended , Subtitle-A—Tax , TITLE-VII , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , PART-V—OTHER-INTERNATIONAL-TAX-REFORMS , Needs-Text

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2

August 1, 2025

Sec. 70353. Restoration of limitation on downward attribution of stock ownership in applying constructive ownership rules | Law as Amended

OBBBA - Law as Amended

Law-as-Amended , Subtitle-A—Tax , TITLE-VII , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , PART-V—OTHER-INTERNATIONAL-TAX-REFORMS , Needs-Text

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2

August 1, 2025

Sec. 70354. Modifications to pro rata share rules | Law as Amended

OBBBA - Law as Amended

Law-as-Amended , Subtitle-A—Tax , TITLE-VII , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS , PART-V—OTHER-INTERNATIONAL-TAX-REFORMS , Needs-Text

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3

August 1, 2025

SUBCHAPTER B—PERMANENT AMERICA-FIRST INTERNATIONAL TAX REFORMS

One Big Beautiful Bill Act | OBBBA

Enrolled-Bill-Text , TITLE-VII , Subtitle-A—Tax , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS

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1

July 21, 2025

PART V—OTHER INTERNATIONAL TAX REFORMS

One Big Beautiful Bill Act | OBBBA

Enrolled-Bill-Text , TITLE-VII , Subtitle-A—Tax , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , PART-V—OTHER-INTERNATIONAL-TAX-REFORMS , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS

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3

July 21, 2025

Sec. 70354. Modifications to pro rata share rules

One Big Beautiful Bill Act | OBBBA

Enrolled-Bill-Text , TITLE-VII , Subtitle-A—Tax , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , PART-V—OTHER-INTERNATIONAL-TAX-REFORMS , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS

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1

July 21, 2025

Sec. 70353. Restoration of limitation on downward attribution of stock ownership in applying constructive ownership rules

One Big Beautiful Bill Act | OBBBA

Enrolled-Bill-Text , TITLE-VII , Subtitle-A—Tax , CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS , PART-V—OTHER-INTERNATIONAL-TAX-REFORMS , SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS

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1

July 21, 2025