Increases the excise tax rate on corporate stock repurchases to 4%.

The Stock Buyback Accountability Act of 2026 amends the Internal Revenue Code to increase the excise tax rate on corporate stock repurchases from 1% to 4%. This change applies to repurchases made after the date of enactment. The bill also modifies the adjustments for certain stock repurchases, excluding those issued to employees or specified affiliates. The amendments apply to stock issued in taxable years ending more than 90 days after the enactment date.

Increases the excise tax rate on corporate stock repurchases to 4%.

The Stock Buyback Accountability Act of 2026 amends the Internal Revenue Code to increase the excise tax rate on corporate stock repurchases from 1% to 4%. This change applies to repurchases made after the date of enactment. The bill also modifies the adjustments for certain stock repurchases, excluding those issued to employees or specified affiliates. The amendments apply to stock issued in taxable years ending more than 90 days after the enactment date.