The public record · 119th Congress

Basis Shifting is a Rip-off Act

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Other titles

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A bill to amend the Internal Revenue Code of 1986 to modify the partnership rules for taxation of basis-shifting transactions involving related parties, and for other purposes.Official Title as Introduced

Basis Shifting is a Rip-off ActShort Title(s) as Introduced

Legislative history

S. 2094·Senate·Bill·Taxation

Sen. Ron Wyden(Democratic-Oregon)

Jun 17, 2025

SenateRead twice and referred to the Committee on Finance.

Documents

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Bill text

Jun 17, 2025As introduced in the Senate