The law › Title 26, Internal Revenue Code › Chapter 1

26 U.S.C. 59A: Tax on base erosion payments of taxpayers with substantial gross receipts

Created in 2017 by Public Law 115-97. Not changed since. 1 new law this Congress changed it.

1 part of federal rules cite it as their authority, written by Internal Revenue Service, Department of the Treasury (1).

How it got hereLaws that created or changed it, newest first

2017Pub. L. 115-97created it

26 U.S.C. 59ATax on base erosion payments of taxpayers with substantial gross receipts

(a)Imposition of tax

(b)Base erosion minimum tax amountchanged

(c)Modified taxable income

(d)Base erosion payment

(e)Applicable taxpayerchanged

(f)Foreign person

(g)Related party

(h)Exception for certain payments made in the ordinary course of trade or businesschanged

(i)Regulationschanged

This CongressBills that change it or would

H.R. 1An act to provide for reconciliation pursuant to title II of H. Con. Res. 14.law

past change
enacted this Congress
proposed

This Congress

H.R. 1 An act to provide for reconciliation pursuant to title II of H. Con. Res. 14. · became law · changed (b), (e), (h), (i)

How it got here

Unchanged since Public Law 115-97 (Dec 22, 2017).

Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.