# 119-hr-7493: Stop Corporate Inversions Act of 2026

119-hr-7493, Stop Corporate Inversions Act of 2026, is a 119th Congress bill sponsored by Rep. Doggett, Lloyd [D-TX-37] (D-TX); status introduced; PRIA reads it as touching household money (as of 2026-07-16).

- Canonical: https://policyrisk.com/legislation/119-hr-7493
- As of: 2026-07-16
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-7493
- Congress: 119
- Title: Stop Corporate Inversions Act of 2026
- Status: introduced
- Introduced: 2026-02-11
- Sponsor: Rep. Doggett, Lloyd [D-TX-37] (D-TX)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-07-16

## Summary

**Treats more foreign corporations as U.S. domestic for tax purposes to tighten rules on corporate inversions and post‑2014 acquisitions.** This bill would change the ownership and activity tests that decide when a foreign parent is taxed like a U.S. company. - Multinational acquirers: Raises the surrogate foreign corporation threshold from 60% to 80% for one pathway that can cause a foreign parent to be treated as domestic. This alters which deals can trigger U.S. tax treatment. - Former shareholders and acquired businesses: Creates an "inverted domestic corporation" test for deals completed after May 8, 2014. After such an acquisition an entity can be treated as inverted domestic if either more than 50% of stock is held by former shareholders or management and control are primarily in the U.S. and the group has significant U.S. business activity. - Tax administration and foreign entities: Defines "significant domestic activities" as at least 25% of employees, U.S. employee pay, assets, or income in the U.S. and gives the Treasury authority to change thresholds and apply management‑location rules based on where executives actually operate.

## Provisions PRIA read

- Tighter rules for corporate inversions: cost, medium. This bill would tighten rules that treat foreign parent companies as U.S. corporations for tax purposes. For deals completed after May 8, 2014, a foreign parent that acquires substantially all of a U.S. firm's assets would be treated as U.S.-based if, after the deal, former U.S. owners hold more th…

## Related bills

- 119-hr-7977: Energy Bills Relief Act
- 119-hr-7973: Momnibus Act
- 119-hr-3971: Domestic Workers Bill of Rights Act
- 119-hr-3069: Medicare for All Act
- 119-hr-2913: Ukraine Support Act
- 119-hr-8839: Lainie Jones Comprehensive Cancer Survivorship Act of 2026

## Sources
- [119-hr-7493 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/7493)

## Related
- [119-hr-7977: Energy Bills Relief Act](https://policyrisk.com/legislation/119-hr-7977)
- [119-hr-7973: Momnibus Act](https://policyrisk.com/legislation/119-hr-7973)
- [119-hr-3971: Domestic Workers Bill of Rights Act](https://policyrisk.com/legislation/119-hr-3971)
- [119-hr-3069: Medicare for All Act](https://policyrisk.com/legislation/119-hr-3069)
- [119-hr-2913: Ukraine Support Act](https://policyrisk.com/legislation/119-hr-2913)
- [119-hr-8839: Lainie Jones Comprehensive Cancer Survivorship Act of 2026](https://policyrisk.com/legislation/119-hr-8839)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-7493 (as of 2026-07-16).