Stop Corporate Inversions Act of 2026 modifies tax rules to treat inverted corporations as domestic corporations.
The Stop Corporate Inversions Act of 2026 amends the Internal Revenue Code to change how inverted corporations are treated for tax purposes. Specifically, it modifies the rules to treat foreign corporations as domestic corporations if they acquire substantially all properties of a domestic corporation or partnership and manage their operations primarily within the United States. This change applies to taxable years ending after May 8, 2014.
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