119th Congress · introduced in the House · Mar 6, 2025
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.
Official title from Congress.gov
Latest action (Mar 6, 2025): Referred to the House Committee on Ways and Means.
View on Congress.govPolicy area: Taxation
No official summary has been published for this bill.
Includes amendment, cloture, and procedural votes. Each is labeled with its exact question; only a passage question is a vote to pass the bill.
No recorded roll calls on this bill in coverage.
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Actions from Congress.gov, newest first.
LD-2 reports whose issue descriptions explicitly cite this bill (bill type and number validated against Congress.gov records). A citation does not establish the client's position or any contact with a member.
Loading lobbying reportsCoverage: reports for 2025 onward, posted Jan 1, 2025 through Oct 23, 2026.
7 citations.
GLOBAL BUSINESS ALLIANCE · lobbying firm or registrant: GLOBAL BUSINESS ALLIANCE
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 21, 2026 · issue area: Taxation/Internal Revenue Code
$360,000
Spent on own lobbying
…o 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 b…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
TOYOTA MOTOR NORTH AMERICA INC (TMA) · lobbying firm or registrant: TOYOTA MOTOR NORTH AMERICA, INC. (TMA)
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$1,711,820
Spent on own lobbying
…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 ba…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
GLOBAL BUSINESS ALLIANCE · lobbying firm or registrant: GLOBAL BUSINESS ALLIANCE
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$300,000
Spent on own lobbying
…o 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 b…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
ASTRAZENECA PHARMACEUTICALS LP · lobbying firm or registrant: ASTRAZENECA PHARMACEUTICALS LP
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Tariff (miscellaneous tariff bills)
$1,680,000
Spent on own lobbying
…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 b…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
ASTRAZENECA PHARMACEUTICALS LP · lobbying firm or registrant: ASTRAZENECA PHARMACEUTICALS LP
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$1,680,000
Spent on own lobbying
…an 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 b…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
GLOBAL BUSINESS ALLIANCE · lobbying firm or registrant: GLOBAL BUSINESS ALLIANCE
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Taxation/Internal Revenue Code
$340,000
Spent on own lobbying
…h & 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 ba…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
GLOBAL BUSINESS ALLIANCE · lobbying firm or registrant: GLOBAL BUSINESS ALLIANCE
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 20, 2026 · issue area: Taxation/Internal Revenue Code
$370,000
Spent on own lobbying
…h & 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 ba…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing