Basis Shifting is a Rip-off Act

Introduced

In Committee

Floor

Crossed Over

Passed

Enacted

Overview Bill text 1 History 2 Sponsors

Introduced in Senate Jun 17, 2025 · 2.9K words Open full page ↗

119TH CONGRESS

1ST SESSION

S. 2094

To amend the Internal Revenue Code of 1986 to modify the partnership

rules for taxation of basis-shifting transactions involving related parties,

and for other purposes.

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PASSAGE PROBABILITY

1% Unlikely

Why this number

Stage base Introduced — base rate 2%, measured from US's completed sessions
Momentum -8 15/100 from the pace of recorded action
Time since last action -22 488 days quiet

A transparent scoring model over stage, momentum, recency, sponsorship and recorded votes — not a trained predictor. Treat it as a way to rank attention, not as a forecast.