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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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The wording changed from Committee version to Passed the House. Removed words are struck through; added words are underlined.

How the text changed

Before / AfterRedline
Committee version · Sec. 111004

(a) In general Section 250(a) is amended 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 RHSEC. 111004
Passed the House · Sec. 111004

(a) In general Section 250(a) is amended— (1) by striking 37.5 percent in paragraph (1)(A) and inserting 36.5 percent, (2) by striking 50 percent in paragraph (1)(B) and inserting 49.2 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 EHSEC. 111004

added wordsremoved wordsComparison computed by Public Law Tracker from the official text