H.R. 2423 · 119th Congress
Unfair Tax Prevention Act
Introduced on Mar 27, 2025 by Ron Estes (R-KS-4). 24 cosponsors, all from the sponsor's party. Latest action (Mar 27, 2025): Referred to the House Committee on Ways and Means.
- Stage
- Introduced
- Introduced
- Mar 27, 2025
- Cosponsors
- 24
- 0 from the other party
- Policy area
- Taxation
Progress
The furthest stage the measure reached. Simple and concurrent resolutions do not go to the President.
- Introduced
- 2Reported by committee
- 3Passed one chamber
- 4Passed both chambers
- 5Sent to the President
- 6Became law
Official title
To amend the Internal Revenue Code of 1986 to modify the application of the base erosion and anti-abuse tax with respect to certain entities connected to jurisdictions which have implemented an extraterritorial tax.
Summary
The Congressional Research Service has not summarized this measure yet.
Sponsor and cosponsors
Cosponsors by party as of the day they signed on. Original cosponsors signed on the day of introduction.
Republicans · 24
- Jodey C. ArringtonR-TX-19original
- Aaron BeanR-FL-4original
- Vern BuchananR-FL-16original
- Mike CareyR-OH-15original
- Randy FeenstraR-IA-4original
- Michelle FischbachR-MN-7original
- Brian K. FitzpatrickR-PA-1original
- Kevin HernR-OK-1original
- Mike KellyR-PA-16original
- David KustoffR-TN-8original
- Darin LaHoodR-IL-16original
- Nicole MalliotakisR-NY-11original
- Carol D. MillerR-WV-1original
- Max L. MillerR-OH-7original
- Blake D. MooreR-UT-1original
- Nathaniel MoranR-TX-1original
- Gregory F. MurphyR-NC-3original
- David SchweikertR-AZ-1original
- Adrian SmithR-NE-3original
- Lloyd SmuckerR-PA-11original
- W. Gregory SteubeR-FL-17original
- Claudia TenneyR-NY-24original
- Beth Van DuyneR-TX-24original
- Rudy Yakym IIIR-IN-2original
Roll calls
Recorded votes on the measure. Most measures move by voice vote or unanimous consent, which record no individual positions.
No recorded roll call on this measure: it moved by voice vote or unanimous consent, or has not reached the floor.
History
Every action as published, oldest first. Roll calls link to how each member voted.
- Mar 27, 2025Introduced in House
- Mar 27, 2025Introduced in House
- Mar 27, 2025 · HouseReferred to the House Committee on Ways and Means.
Committees
Committees and subcommittees the measure was referred to.
Agencies in its committees' jurisdiction
Analisa's mapping of committee jurisdiction to federal agencies; the bill may touch others, or none of these.
Who lobbied on it
Organizations whose lobbying reports (LD-2) name this measure. Spending is what they reported for those quarters on all issues, not on this measure alone.
- BOSTON SCIENTIFIC CORPORATION6 reports$3.4M reported (all issues)Federal contractor: BOSTON SCIENTIFIC CORP$20M in contracts, FY2026AI match · 100%
- GLOBAL BUSINESS ALLIANCE6 reports$800K reported (all issues)
- TOYOTA MOTOR NORTH AMERICA, INC. (TMA)5 reports$8.3M reported (all issues)
- ASML US, LLC4 reports
- NOVO NORDISK INC.4 reports
- UCB, INC.4 reports
- AstraZeneca Pharmaceuticals LP3 reports$3.9M reported (all issues)Federal contractor: ASTRAZENECA PHARMACEUTICALS LP$500 in contracts, FY2026AI match · 100%
- RBC Capital Markets, LLC3 reports$700K reported (all issues)
- CSL BEHRING2 reports
- ENTERTAINMENT SOFTWARE ASSOCIATION2 reports$2.8M reported (all issues)
- THE GOODYEAR TIRE & RUBBER COMPANY2 reports$1.4M reported (all issues)Federal contractor: GOODYEAR TIRE & RUBBER COMPANY, THE$3.2M in contracts, FY2026AI match · 100%
- UNILEVER UNITED STATES, INC.2 reports$100K reported (all issues)
- SMITH & NEPHEW, INC.1 reportFederal contractor: SMITH & NEPHEW INCAI match · 100%
- SYENSQO USA LLC1 report$420K reported (all issues)
- Solvay America LLC, a member of the Syensqo Group1 report$220K reported (all issues)
- Syensqo USA LLC f/k/a Solvay America LLC, a member of the Syensqo Group1 report$170K reported (all issues)
- VOLVO GROUP NORTH AMERICA, LLC1 report$420K reported (all issues)
Reports filed in 2025, 2026.
Sources and method
Every figure on this page traces to these records.
- Bill status: bills and resolutions, sponsors, actions, subjects and CRS summaries (U.S. Government Publishing Office (GovInfo), from Congress.gov (Library of Congress))GovInfo Bill Status bulk data (Congress.gov; summaries by the Congressional Research Service) · data current to Oct 6, 2026 · loaded Oct 6, 2026 · license: Public domain (U.S. Government work, 17 U.S.C. § 105)
- Members of Congress, their terms, committees and identifiers (The @unitedstates project (from the Biographical Directory of the U.S. Congress, the House and the Senate))unitedstates/congress-legislators: legislators, committees and current committee membership · data current to Oct 3, 2026 · loaded Oct 3, 2026 · license: CC0 1.0 (public domain dedication)
- House roll-call votes (Office of the Clerk, U.S. House of Representatives)Office of the Clerk, U.S. House of Representatives, roll-call vote records · data current to Oct 3, 2026 · loaded Oct 3, 2026 · license: Public domain (U.S. Government work, 17 U.S.C. § 105)
- Senate roll-call votes and DW-NOMINATE scores (Voteview (UCLA Department of Political Science))Lewis, Jeffrey B., Keith Poole, Howard Rosenthal, Adam Boche, Aaron Rudkin, and Luke Sonnet (2026). Voteview: Congressional Roll-Call Votes Database. https://voteview.com/ · data current to Oct 3, 2026 · loaded Oct 3, 2026 · license: Free to use with the required citation
- Lobbying disclosures (LD-1 registrations, LD-2 quarterly reports, LD-203 contribution reports) (Clerk of the U.S. House of Representatives)Clerk of the House, Lobbying Disclosure Act filings (organizations only; lobbyists' names are not loaded) · data current to Oct 6, 2026 · loaded Oct 6, 2026 · license: Public domain (U.S. Government work, 17 U.S.C. § 105)
- Positions are shown only where a roll call recorded them; voice votes and unanimous consent record none.
- Money and votes are shown side by side; neither explains the other.