United States of America: Measures to address digital services taxes considered discriminatory in Budget Reconciliation Bill 2025/One Big Beautiful Bill Act (HR 1)

Progress

Current status
rejected
03 Jul 2025 rejected
16 Jun 2025 under deliberation

Scope

Implementers
United States of America
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
cross-cutting
Government Branch
legislature
Government Body
parliament
Implementation Level
national

Timeline of events

03 Jul 2025
rejected

Budget reconciliation Bill was adopted without measures aimed at addressing digital services taxes considered discriminatory

On 3 July 2025, the Budget Reconciliation Bill was adopted following the House of Representatives' motion agreeing to the Senate amendments. The Bill had previously included measures to address digital services taxes considered discriminatory. It in…

Source
Event type law
Action type rejection
Government branch legislature
Government body parliament
16 Jun 2025
under deliberation

United States Senate Committee on Finance published text of Budget reconciliation Bill including measures to address digital services taxes considered discriminatory

On 16 June 2025, the United States Senate Committee on Finance published the text of the Budget reconciliation Bill, including measures to address digital services taxes considered discriminatory. The Bill introduced provisions addressing digital se…

Source
Event type law
Action type introduction
Government branch legislature
Government body parliament