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H.R. 2423 119th Congress House

Unfair Tax Prevention Act

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 juris… Show full official titleShow less

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.

Introduced: March 27, 2025 Introduced by: Ron Estes Republican · Kansas See on congress.gov
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 27, 2025
Referred to the House Committee on Ways and Means.
Mar 27, 2025
Introduced in House
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What's happening now March 27, 2025

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Lobbying activity 54

Registered lobbyists who named this bill in their disclosure filings. Source: federal Lobbying Disclosure Act filings.

  • THE NICKLES GROUP, LLC
    for UCB, INC. · Georgia · 3rd Quarter 2026 (July 1 - Sep 30)
  • OGR
    for ASML US, LLC · Connecticut · 3rd Quarter 2026 (July 1 - Sep 30)
  • OGR
    for GLOBAL BUSINESS ALLIANCE · District of Columbia · 3rd Quarter 2026 (July 1 - Sep 30)
  • BOSTON SCIENTIFIC CORPORATION
    for BOSTON SCIENTIFIC CORPORATION · District of Columbia · 3rd Quarter 2026 (July 1 - Sep 30)
  • TOYOTA MOTOR NORTH AMERICA, INC. (TMA)
    for TOYOTA MOTOR NORTH AMERICA INC (TMA) · District of Columbia · 2nd Quarter 2026 (Apr 1 - June 30)
  • OGR
    for ASML US, LLC · Connecticut · 2nd Quarter 2026 (Apr 1 - June 30)

Bodies those filers lobbied

A filing lists the bills it worked on and the parts of government it contacted in separate sections, so these are the bodies those filers named anywhere in the filing, not a per-bill breakdown.

See all 54 filings →
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2423: Unfair Tax Prevention Act. 119th Congress. Open America. https://openamerica.io/bill/119-HR-2423/
MLA
"H.R. 2423: Unfair Tax Prevention Act." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-HR-2423/.
Bluebook (legal)
H.R. 2423, 119th Cong. (2026), https://openamerica.io/bill/119-HR-2423/.
Markdown link
[H.R. 2423: Unfair Tax Prevention Act](https://openamerica.io/bill/119-HR-2423/)
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