Mr. Wyden (for himself, Mr. Warner, Mr. Warnock, and Mr. Welch) introduced the following bill; which was read twice and referred to the Committee on Finance
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.
Citations are generated automatically from bibliographic data as a convenience and may not be complete or accurate.
Chicago
U.S. Congress. Senate. Close the Round-Tripping Loophole Act. S. 2021. 119th
Cong., 1st
sess., Introduced in Senate June 11, 2025. https://www.govinfo.gov/app/details/BILLS-119s2021is.
APA
Congress, Senate (2025, June 11). Close the Round-Tripping Loophole Act (S. 2021 (IS)). Retrieved from https://www.govinfo.gov/app/details/BILLS-119s2021is.
MLA
United States, Congress, Senate. Close the Round-Tripping Loophole Act. U.S. Government Publishing Office, https://www.govinfo.gov/app/details/BILLS-119s2021is. 119th Congress, S. 2021, Introduced in Senate 11 Jun. 2025.
Bluebook
S.2021 - 119th Congress (2025-2026): Close the Round-Tripping Loophole Act, S.2021, 119th Cong. (2025), https://www.govinfo.gov/app/details/BILLS-119s2021is.
