Jacky Rosen (D-NV)

S.Amdt. 2714

S.Amdt. 2714 · Senate amendment

A Democratic amendment with no 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 was submitted by Ms. Rosen. Its purpose is to change section 71121 of the bill to restore a progressive corporate tax rate.

Here is what the amendment aims to change or add:

  • Tax Rates: It sets the corporate tax rate at 21 percent for taxable income that does not exceed $100,000,000.

  • Higher Income: It sets the corporate tax rate at 28 percent for taxable income that exceeds $100,000,000.

  • Timing: These changes will apply to taxable years that begin after December 31, 2025.