CONGRESS FOR VOTERS

Jacky Rosen (D-NV)

S.Amdt. 2425

S.Amdt. 2425 · Senate amendment

A Democratic amendment with 3 Democratic cosponsors · See all 3 cosponsors

Changes H.R. 1 — One Big Beautiful Bill Act

Not adopted

This amendment was never taken up, and the bill finished without it. It was never voted on.

Its path through Congress

  1. Introduced
  2. Pending Consideration
  3. Failed

What this amendment would do

This amendment would change existing tax provisions regarding start-up expenditures and corporate tax rates.

  • It increases a specific amount in section 195(b) from $5,000 to $50,000.
  • It removes paragraph (3) from section 195(b).
  • It changes the corporate tax rate so that the tax is 21 percent of taxable income up to $1,000,000,000.
  • It sets the tax at 30 percent for any taxable income that goes over $1,000,000,000.
  • These changes would apply to taxable years beginning after December 31, 2025.