# 119-s-3847: Stop Corporate Inversions Act of 2026

119-s-3847, Stop Corporate Inversions Act of 2026, is a 119th Congress bill sponsored by Sen. Durbin, Richard J. [D-IL] (D-IL); status introduced; PRIA reads it as touching household money (as of 2026-07-16).

- Canonical: https://policyrisk.com/legislation/119-s-3847
- As of: 2026-07-16
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-3847
- Congress: 119
- Title: Stop Corporate Inversions Act of 2026
- Status: introduced
- Introduced: 2026-02-11
- Sponsor: Sen. Durbin, Richard J. [D-IL] (D-IL)
- Cosponsors: 9
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-07-16

## Summary

**Stops corporate tax inversions by tightening when foreign affiliates count as U.S. companies.** This bill would raise the surrogate foreign corporation threshold and expand the tests that treat some foreign corporations as "inverted domestic corporations" when acquisitions and management shift the business back toward the United States. - Multinational corporations would face tighter limits on using inversions to lower U.S. tax. The surrogate foreign corporation test rises from 60 percent to 80 percent and certain post‑May 8, 2014 acquisitions of substantially all domestic properties or business assets can be reclassified as U.S. entities. - Executives, workers, and operations would affect tax residency more than paper addresses. The bill treats a foreign parent as U.S. when management and control occur primarily in the U.S. and when an expanded group has "significant" domestic activity, generally measured by at least 25 percent of employees, pay, assets, or income being U.S. based; actual decision makers are counted as U.S. executives regardless of title. - Tax rules and timing shift under Treasury rulemaking and a narrow exception. The Secretary can issue regulations to change thresholds, the bill references January 18, 2017 rules for the foreign‑activity exception, and the changes apply to taxable years ending after May 8, 2014.

## Cosponsors (9)

- Sen. Reed, Jack [D-RI] (D-RI), 2026-02-11T00:00:00.000Z
- Sen. Van Hollen, Chris [D-MD] (D-MD), 2026-02-11T00:00:00.000Z
- Sen. Warren, Elizabeth [D-MA] (D-MA), 2026-02-11T00:00:00.000Z
- Sen. Whitehouse, Sheldon [D-RI] (D-RI), 2026-02-11T00:00:00.000Z
- Sen. Blumenthal, Richard [D-CT] (D-CT), 2026-02-11T00:00:00.000Z
- Sen. Duckworth, Tammy [D-IL] (D-IL), 2026-02-11T00:00:00.000Z
- Sen. Hirono, Mazie K. [D-HI] (D-HI), 2026-02-11T00:00:00.000Z
- Sen. Sanders, Bernard [I-VT] (I-VT), 2026-02-11T00:00:00.000Z
- Sen. Baldwin, Tammy [D-WI] (D-WI), 2026-02-11T00:00:00.000Z

## Provisions PRIA read

- Tighter inversion rules for multinationals: cost, medium. This bill would tighten U.S. tax rules for corporate inversions and affect multinational companies and their investors. It would apply to acquisitions completed after May 8, 2014 and to tax years ending after May 8, 2014. After such an acquisition, a foreign parent would be treated as an inverted d…

## Related bills

- 119-s-5066: Health Equity and Accountability Act of 2026
- 119-s-3990: PrEP Access and Coverage Act of 2026
- 119-s-2823: FAMILY Act
- 119-s-3869: Healthy Families Act
- 119-s-51: Washington, D.C. Admission Act
- 119-s-5108: Right to IVF Act of 2026

## Sources
- [119-s-3847 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/3847)

## Related
- [119-s-5066: Health Equity and Accountability Act of 2026](https://policyrisk.com/legislation/119-s-5066)
- [119-s-3990: PrEP Access and Coverage Act of 2026](https://policyrisk.com/legislation/119-s-3990)
- [119-s-2823: FAMILY Act](https://policyrisk.com/legislation/119-s-2823)
- [119-s-3869: Healthy Families Act](https://policyrisk.com/legislation/119-s-3869)
- [119-s-51: Washington, D.C. Admission Act](https://policyrisk.com/legislation/119-s-51)
- [119-s-5108: Right to IVF Act of 2026](https://policyrisk.com/legislation/119-s-5108)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-3847 (as of 2026-07-16).