Stop Corporate Inversions Act of 2026

The Stop Corporate Inversions Act of 2026 modifies U.S. tax rules to prevent corporations from avoiding U.S. taxes by restructuring as foreign entities. It targets foreign corporations that acquired U.S. businesses after May 8, 2014, by treating them as domestic corporations if they meet specific thresholds: either over 50% of their stock is held by former U.S. shareholders or management/control is primarily based in the U.S. with significant U.S. business activities (at least 25% of employees, compensation, assets, or income located in the U.S.). This applies to taxable years ending after May 8, 2014, and aims to ensure such corporations pay U.S. taxes on their U.S. operations.