www.congress.gov/117/bills/hr5376/BILLS-117hr5376enr.pdf

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H. R. 5376 - 117回アメリカ合衆国議会法案

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https://www.congress.gov/117/bills/hr5376/BILLS-117hr5376enr.pdf

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This document pertains to the bill H. R. 5376 discussed in the 117th Congress of the United States, which commenced its second session on January 3, 2022. The bill aims to provide reconciliation pursuant to Title II of S. Con. Res. 14, focusing on provisions for corporate tax reform and deficit reduction. It includes specific clauses regarding the imposition of a minimum tax on applicable corporations and sets criteria based on adjusted financial statement income. The document outlines the definitions and exceptions related to applicable corporations and their tax obligations.