119th Congress · introduced in the House · Jan 21, 2025
Defending American Jobs and Investment Act
Official title from Congress.gov
Latest action (Jan 21, 2025): Referred to the Committee on Ways and Means, and in addition to the Committee on Oversight and Government Reform, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
View on Congress.govPolicy area: Foreign Trade and International Finance
Congressional Research Service summary, version: Introduced in House (Jan 21, 2025)
Defending American Jobs and Investment Act
This bill provides for the enforcement of remedies against foreign countries that have extraterritorial or discriminatory taxes.
Specifically, the bill requires the Department of the Treasury to periodically submit a report to Congress that lists each foreign country that has one or more extraterritorial or discriminatory taxes.
Treasury must commence enhanced bilateral engagement with each foreign country included in the report. This engagement must (1) express the concern of the United States with respect to the adverse trade and economic effects of tax policies that violate bilateral tax treaties and international tax norms, (2) urge the repeal of extraterritorial and discriminatory taxes that target U.S. persons, and (3) advise the foreign country of remedial actions (as outlined by this bill).
The bill increases income tax and withholding tax rates on certain foreign citizens, corporations, and partnerships of any foreign country listed in Treasury's report.
The bill provides the executive branch with additional tools to enforce against extraterritorial and discriminatory taxes. These tools include
Show the full summary (3 more paragraphs)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 Committee on Ways and Means, and in addition to the Committee on Oversight and Government Reform, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Ways and Means, and in addition to the Committee on Oversight and Government Reform, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Introduced in House
Introduced in House
Actions from Congress.gov, newest first.
Capital gains tax · Congressional oversight · Congressional-executive branch relations · Employment taxes · Foreign and international corporations · Income tax rates · International law and treaties · Public contracts and procurement · Taxation of foreign income · Trade agreements and negotiations · U.S. and foreign investments
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.
74 citations; showing the 25 most recently posted.
CASE NEW HOLLAND INDUSTRIAL INC · lobbying firm or registrant: CASE NEW HOLLAND INDUSTRIAL INC.
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$290,000
Spent on own lobbying
…Inflation Reduction Act (P.L. 117-169); Issues related to electric vehicle tax credits; Issues related to 45W; GILTI; FDII; BEAT; International Tax Framework; H.R. 591, Defending American Jobs and Investment Act; S. 559/H.R. 1347, the American Investment in Manufacturing and Main Street Act; H.R. 7024, Tax Relief for American…
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
UCB, INC. · lobbying firm or registrant: THE NICKLES GROUP, LLC
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 19, 2026 · issue area: Taxation/Internal Revenue Code
$70,000
Paid to lobbying firm
…), One Big Beautiful Bill Act, as it relates to corporate and international taxes. Monitor OECD negotiations related to Pillar II global minimum tax. Monitored H.R. 591, Defending American Jobs and Investment Act, and H.R. 2423, Unfair Tax Prevention Act, as they relate to multinational corporations. H.R.10431, the US Innovati…
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
ASML US, LLC · lobbying firm or registrant: OGR
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 17, 2026 · issue area: Taxation/Internal Revenue Code
$70,000
Paid to lobbying firm
…d to international taxation; H.R.33/S.199, United States-Taiwan Expedited Double-Tax Relief Act; H.R.1, One Big Beautiful Bill Act (P.L.119-21) implementation; H.R.591, Defending American Jobs and Investment Act; H.R.2423, Unfair Tax Prevention Act.
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: OGR
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 17, 2026 · issue area: Taxation/Internal Revenue Code
$50,000
Paid to lobbying firm
Issues related to OECD International Tax Agreement; H.R.591, Defending American Jobs and Investment Act; H.R.2423, Unfair Tax Prevention Act. Issues related to corporate taxation; H.R.1, One Big Beautiful Bill Act (P.L.…
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
BOSTON SCIENTIFIC CORPORATION · lobbying firm or registrant: BOSTON SCIENTIFIC CORPORATION
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 15, 2026 · issue area: Taxation/Internal Revenue Code
$642,000
Spent on own lobbying
OECD 2 Pillar Framework Implementation - International tax provisions specifically regarding the global minimum tax, including the Defending American Jobs Act (H.R. 591) and the Unfair Tax Prevention Act (H.R.2423), legislation regarding extraterritorial taxation and completion/implementation of the G7 side-by-side agreement.
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
SYENSQO USA LLC · lobbying firm or registrant: SYENSQO USA LLC
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 9, 2026 · issue area: Taxation/Internal Revenue Code
$220,000
Spent on own lobbying
…Credit, including provisions related to qualified investments in facilities for the manufacturing of semiconductors and semiconductor manufacturing equipment. H.R. 591, Defending American Jobs and Investment Act, including provisions related to Undertaxed Profits Rule (UTPR), OECD Pillars I and II, and international tax provi…
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 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$1,930,500
Spent on own lobbying
…inbound and outbound investments and a global minimum tax; taxation matters related to the corporate tax rate. The Defending American Jobs and Investment Act (HR 591) The Unfair Tax Prevention Act (HR 2423)
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
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…
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
…icies 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 Competiti…
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
CASE NEW HOLLAND INDUSTRIAL INC · lobbying firm or registrant: CASE NEW HOLLAND INDUSTRIAL INC.
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$280,000
Spent on own lobbying
…Inflation Reduction Act (P.L. 117-169); Issues related to electric vehicle tax credits; Issues related to 45W; GILTI; FDII; BEAT; International Tax Framework; H.R. 591, Defending American Jobs and Investment Act; S. 559/H.R. 1347, the American Investment in Manufacturing and Main Street Act; H.R. 7024, Tax Relief for American…
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
ASML US, LLC · lobbying firm or registrant: OGR
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 18, 2026 · issue area: Taxation/Internal Revenue Code
$70,000
Paid to lobbying firm
…d to international taxation; H.R.33/S.199, United States-Taiwan Expedited Double-Tax Relief Act; H.R.1, One Big Beautiful Bill Act (P.L.119-21) implementation; H.R.591, Defending American Jobs and Investment Act; H.R.2423, Unfair Tax Prevention Act.
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
BOSTON SCIENTIFIC CORPORATION · lobbying firm or registrant: BOSTON SCIENTIFIC CORPORATION
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 17, 2026 · issue area: Taxation/Internal Revenue Code
$642,000
Spent on own lobbying
OECD 2 Pillar Framework Implementation - International tax provisions specifically regarding the global minimum tax, including the Defending American Jobs Act (H.R. 591) and the Unfair Tax Prevention Act (H.R.2423), legislation regarding extraterritorial taxation and completion/implementation of the G7 side-by-side agreement.
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: OGR
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 17, 2026 · issue area: Taxation/Internal Revenue Code
$50,000
Paid to lobbying firm
Issues related to OECD International Tax Agreement; H.R.591, Defending American Jobs and Investment Act; H.R.2423, Unfair Tax Prevention Act. Issues related to corporate taxation; H.R.1, One Big Beautiful Bill Act (P.L.…
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
UCB, INC. · lobbying firm or registrant: THE NICKLES GROUP, LLC
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 16, 2026 · issue area: Taxation/Internal Revenue Code
$70,000
Paid to lobbying firm
….L. 119-21), One Big Beautiful Bill Act, as it relates to corporate and international taxes. Monitor OECD negotiations related to Pillar II global minimum tax. H.R. 591, Defending American Jobs and Investment Act, and H.R. 2423, Unfair Tax Prevention Act, as they relate to multinational corporations.
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
SYENSQO USA LLC · lobbying firm or registrant: SYENSQO USA LLC
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 13, 2026 · issue area: Taxation/Internal Revenue Code
$230,000
Spent on own lobbying
…4, 2022), including provisions related to Critical Mineral and Battery Component Value Calculations, and guidance on Foreign Entities of Concern prohibitions. H.R. 591, Defending American Jobs and Investment Act, including provisions related to Undertaxed Profits Rule (UTPR), OECD Pillars I and II, and international tax provi…
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
LYONDELL CHEMICAL COMPANY · lobbying firm or registrant: LYONDELL CHEMICAL COMPANY
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Taxation/Internal Revenue Code
$1,820,000
Spent on own lobbying
…-58); Reinstatement of superfund excise tax on chemicals as a funding mechanism; Implementation. Tax Cuts and Jobs Act (Public Law 115-97); Expiring provisions H.R.591 - Defending American Jobs and Investment Act Chemical Tax Repeal Act (S.615)
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 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Taxation/Internal Revenue Code
$2,280,000
Spent on own lobbying
…s Act law - deduction of research and development expenditures Interaction of state and federal R&D credits Issues related to international tax rules including HR 591 - Defending American Jobs and Investment Act HR 1414 - Camerons Law, to restore orphan drug research tax credit S.1605 - International Competition for American…
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 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Taxation/Internal Revenue Code
$1,244,015
Spent on own lobbying
…inbound and outbound investments and a global minimum tax; taxation matters related to the corporate tax rate. The Defending American Jobs and Investment Act (HR 591) The Unfair Tax Prevention Act (HR 2423)
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
CASE NEW HOLLAND INDUSTRIAL INC · lobbying firm or registrant: CASE NEW HOLLAND INDUSTRIAL INC.
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Taxation/Internal Revenue Code
$350,000
Spent on own lobbying
…Inflation Reduction Act (P.L. 117-169); Issues related to electric vehicle tax credits; Issues related to 45W; GILTI; FDII; BEAT; International Tax Framework; H.R. 591, Defending American Jobs and Investment Act; S. 559/H.R. 1347, the American Investment in Manufacturing and Main Street Act; H.R. 7024, Tax Relief for American…
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
BOSTON SCIENTIFIC CORPORATION · lobbying firm or registrant: BOSTON SCIENTIFIC CORPORATION
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Taxation/Internal Revenue Code
$642,000
Spent on own lobbying
OECD 2 Pillar Framework Implementation - International tax provisions specifically regarding the global minimum tax, including the Defending American Jobs Act (H.R. 591) and the Unfair Tax Prevention Act (H.R.2423), legislation regarding extraterritorial taxation and completion/implementation of the G7 side-by-side agreement.
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
ASML US, LLC · lobbying firm or registrant: OGR
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 19, 2026 · issue area: Taxation/Internal Revenue Code
$70,000
Paid to lobbying firm
…d to international taxation; H.R.33/S.199, United States-Taiwan Expedited Double-Tax Relief Act; H.R.1, One Big Beautiful Bill Act (P.L.119-21) implementation; H.R.591, Defending American Jobs and Investment Act; H.R.2423, Unfair Tax Prevention Act.
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: OGR
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 19, 2026 · issue area: Taxation/Internal Revenue Code
$50,000
Paid to lobbying firm
Issues related to OECD International Tax Agreement; H.R.591, Defending American Jobs and Investment Act; H.R.2423, Unfair Tax Prevention Act. Issues related to corporate taxation; H.R.1, One Big Beautiful Bill Act (P.L.…
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
UCB, INC. · lobbying firm or registrant: THE NICKLES GROUP, LLC
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 16, 2026 · issue area: Taxation/Internal Revenue Code
$70,000
Paid to lobbying firm
….L. 119-21), One Big Beautiful Bill Act, as it relates to corporate and international taxes. Monitor OECD negotiations related to Pillar II global minimum tax. H.R. 591, Defending American Jobs and Investment Act, and H.R. 2423, Unfair Tax Prevention Act, as they relate to multinational corporations.
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
SYENSQO USA LLC · lobbying firm or registrant: SYENSQO USA LLC
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 13, 2026 · issue area: Taxation/Internal Revenue Code
$350,000
Spent on own lobbying
…rs for Purposes of Determining a Taxpayers Material Assistance from a Prohibited Foreign Entity; Other Prohibited Foreign Entity Guidance (IRS Notice 2026-15). H.R. 591, Defending American Jobs and Investment Act, including provisions related to Undertaxed Profits Rule (UTPR), OECD Pillars I and II, and international tax provi…
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
CSL BEHRING LLC · lobbying firm or registrant: THE NICKLES GROUP, LLC
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 20, 2026 · issue area: Taxation/Internal Revenue Code
$50,000
Paid to lobbying firm
…-21), One Big Beautiful Bill Act, as it relates to foreign-based corporations, and corporate taxes. Issues related to the OECD Pillar II exemption for the U.S. H.R. 591, Defending American Jobs and Investment Act, and H.R. 2423, Unfair Tax Prevention Act, as they relate to multinational corporations.
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