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Basis Shifting is a Rip-off Act
7/7/2025, 7:14 PM
Summary of Bill S 2094
This bill, titled "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," was introduced in the 119th Congress on June 17, 2025.
Read the Full Bill
Current Status of Bill S 2094
Bill S 2094 is currently in the status of Bill Introduced since June 17, 2025. Bill S 2094 was introduced during Congress 119 and was introduced to the Senate on June 17, 2025. Bill S 2094's most recent activity was Read twice and referred to the Committee on Finance. as of June 17, 2025
Bipartisan Support of Bill S 2094
Total Number of Sponsors
3Democrat Sponsors
3Republican Sponsors
0Unaffiliated Sponsors
0Total Number of Cosponsors
0Democrat Cosponsors
0Republican Cosponsors
0Unaffiliated Cosponsors
0Policy Area and Potential Impact of Bill S 2094
Primary Policy Focus
TaxationAlternate Title(s) of Bill S 2094
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.
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.
Comments
Sponsors and Cosponsors of S 2094
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