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H.R. 1IntroducedHouseSenatePresidentLawBecame law
Sec. 111004 · H.R. 1

Modification of deduction for foreign-derived deduction eligible income and net CFC tested income

Title VII — Finance › Subtitle A — Tax › Chapter 3 — Establishing certainty and competitiveness for American job creators › Part II — Foreign-derived deduction eligible income and net CFC tested income

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No wording changed between Senate changes and Final version sent to the President.

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Senate changes → Final version sent to the President · Sec. 70321

(a) In general Section 250(a) is amended— (1) by striking 37.5 percent in paragraph (1)(A) and inserting 33.34 percent, (2) by striking 50 percent in paragraph (1)(B) and inserting 40 percent, and (3) by striking paragraph (3). (b) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2025.

•HR 1 ENRSEC. 70321

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