The public record · 119th Congress

Close the Round-Tripping Loophole Act

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Other titles

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A bill to amend the Internal Revenue Code of 1986 to exclude round-tripped income for purposes of calculating global intangible low-taxed income, and for other purposes.Official Title as Introduced

Close the Round-Tripping Loophole ActShort Title(s) as Introduced

Legislative history

S. 2021·Senate·Bill·Taxation

Sen. Ron Wyden(Democratic-Oregon)·

Jun 11, 2025

SenateRead twice and referred to the Committee on Finance.

Documents

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Bill text

Jun 11, 2025As introduced in the Senate