States / U.S. Congress / S 2021

S 2021 Introduced

Close the Round-Tripping Loophole Act

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In Committee
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Enacted
Introduced in Senate Jun 11, 2025 · 1.1K words Open full page ↗

II

119TH CONGRESS

1ST SESSION

S. 2021

To amend the Internal Revenue Code of 1986 to exclude round-tripped

income for purposes of calculating global intangible low-taxed income,

and for other purposes.

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