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To amend the Internal Revenue Code of 1986 to provide that certain payments to foreign related parties subject to sufficient foreign tax are not treated as base erosion payments.
Legislative Progress
Introduced
March 6, 2025
Latest Action
March 6, 2025
Primary Sponsor
Herbert C. Conaway, Jr.Democratic(NJ)
Momentum (last 30 days)
0
score
0 actions · 0 new cosponsors · 0 votes
Speed vs cohort
0pct
0d open
vs 10,940 other HR bills in the 119th — cohort avg 30d
No CRS summary is available for this bill yet. The source title, actions, sponsors, and text versions below come from Congress.gov.
These links require the bill number to appear in the filing's source-reported specific issue text. Client expenses and lobbying-firm income are separate disclosure fields.
Filing registrants (3)
2026 · third_quarter · Taxation/Internal Revenue Code
Issues relating to corporate tax reform's impact on the competitiveness of the U.S. as a location for FDI Issues related to guidance and implementation of certain provisions in the Inflation Reduction Act including the new stock buyback excise tax and corporate AMT provisions. Issues related to alignment with the OECD relating to a 15% global rate and other OECD developments, including on the side-by-side agreement with the U.S. tax system. Issues relating to Section 174 the Research & Development expensing. Issues related to Internal Revenue Code Sec. 385, the 2016 final regulations and 2019 updates. Issues related to tax treaties including updates to the U.S.-Switzerland Tax Treaty Issues related to the One Big Beautiful Bill Act (H.R. 1) Issues related to the Base Erosion Anti-Abuse Tax Issues related to H.R.1911 - To amend the Internal Revenue Code of 1986 to provide that certain payments to foreign related parties subject to sufficient foreign tax are not treated as base erosion payments.
Referred to the House Committee on Ways and Means.
Introduced in House
Congress.gov source codes: 1000, Intro-H
Bills with similar content found using semantic analysis.
Sources: Congress.gov
Client expense: $360,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2026 · third_quarter · Taxation/Internal Revenue Code
International tax matters related to inbound and outbound investments and a global minimum tax; taxation matters related to the corporate tax rate. U.S. Innovation and Global Competitiveness Act (H.R. 10431) H.R. 1911, To amend the Internal Revenue Code of 1986 to provide that certain payments to foreign related parties subject to sufficient foreign tax are not treated as base erosion payments.
Client expense: $1,711,820 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · second_quarter · Taxation/Internal Revenue Code
Issues relating to corporate tax reform's impact on the competitiveness of the U.S. as a location for FDI Issues related to guidance and implementation of certain provisions in the Inflation Reduction Act including the new stock buyback excise tax and corporate AMT provisions. Issues related to alignment with the OECD relating to a 15% global rate and other OECD developments, including on the side-by-side agreement with the U.S. tax system. Issues relating to Section 174 the Research & Development expensing. Issues related to Internal Revenue Code Sec. 385, the 2016 final regulations and 2019 updates. Issues related to tax treaties including updates to the U.S.-Switzerland Tax Treaty Issues related to the One Big Beautiful Bill Act (H.R. 1) Issues related to the Base Erosion Anti-Abuse Tax Issues related to H.R.1911 - To amend the Internal Revenue Code of 1986 to provide that certain payments to foreign related parties subject to sufficient foreign tax are not treated as base erosion payments.
Client expense: $300,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2026 · second_quarter · Tariff (miscellaneous tariff bills)
Tax proposals building on One Big Beautiful Bill Act law and implementation (R&D expensing, BEAT, FDII, Corporate Alternative Minimum Tax) HR 591 - Defending American Jobs and Investment Act HR 1414 - Camerons Law, to restore orphan drug research tax credit HR 1911 - To amend the Internal Revenue Code of 1986 to provide that certain payments to foreign related parties subject to sufficient foreign tax are not treated as base erosion payments HR 1990 - American Innovation and R&D Competitiveness Act of 2025 S.1605 - International Competition for American Jobs Act S.1639 - American Innovation and Jobs Act S.3841 - Last Sale Valuation Act of 2026 Issues related to a Most Favored Nations policy in Medicare and Medicaid Issues related to the renewable energy tax credits and other energy credits included in the Inflation Reduction Act Most Favored Nations and pharmaceutical R&D innovation Most Favored Nation drug pricing proposals Pharmaceutical investment and pricing issues in ex-US countries US trade tools (investigations, tariffs, trade agreements, congressional oversight, rules of origin, CBP enforcement, investment screening) US-Mexico-Canada trade agreement (USMCA)
Client expense: $1,680,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · second_quarter · Taxation/Internal Revenue Code
Tax proposals building on One Big Beautiful Bill Act law and implementation (R&D expensing, BEAT, FDII, Corporate Alternative Minimum Tax) Tariffs/trade policies related to tariffs on pharmaceuticals Issues related to the renewable energy tax credits and other energy credits included in the Inflation Reduction Act HR 591 - Defending American Jobs and Investment Act HR 1414 - Camerons Law, to restore orphan drug research tax credit HR 1990 - American Innovation and R&D Competitiveness Act of 2025 HR 1911 - To amend the Internal Revenue Code of 1986 to provide that certain payments to foreign related parties subject to sufficient foreign tax are not treated as base erosion payments S 1605 - International Competition for American Jobs Act S 1639 - American Innovation and Jobs Act
Client expense: $1,680,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · first_quarter · Taxation/Internal Revenue Code
- Issues relating to corporate tax reform's impact on the competitiveness of the United States as a location for foreign direct investment. - Issues related to guidance and implementation of certain provisions in the Inflation Reduction Act including the new stock buyback excise tax and corporate AMT provisions. - Issues related to alignment with the OECD relating to a 15% global rate and other OECD developments. - Issues relating to Section 174 Research & Development expensing. - Issues related to the One Big Beautiful Bill Act (H.R. 1). - Issues related to the Base Erosion Anti-Abuse Tax - Issues related to H.R.1911: To amend the Internal Revenue Code of 1986 to provide that certain payments to foreign related parties subject to sufficient foreign tax are not treated as base erosion payments. - Issues related to Section 385 of the Internal Revenue Code.
Client expense: $340,000 · Firm income: Not reported
2025 · fourth_quarter · Taxation/Internal Revenue Code
- Issues relating to corporate tax reform's impact on the competitiveness of the United States as a location for foreign direct investment. - Issues related to guidance and implementation of certain provisions in the Inflation Reduction Act including the new stock buyback excise tax and corporate AMT provisions. - Issues related to alignment with the OECD relating to a 15% global rate and other OECD developments. - Issues relating to Section 174 Research & Development expensing. - Issues related to the One Big Beautiful Bill Act (H.R. 1). - Issues related to the Base Erosion Anti-Abuse Tax - Issues related to H.R.1911: To amend the Internal Revenue Code of 1986 to provide that certain payments to foreign related parties subject to sufficient foreign tax are not treated as base erosion payments.
Client expense: $370,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of