Skip to content
Tax Update

The Made in America Tax Plan Report

シェアする
シェアする

On April 7, 2021, the U.S. Department of the Treasury released the Made in America Tax Plan Report. The Made in America Tax Plan is intended to raise revenue for use in funding the infrastructure investments described in the American Jobs Plan.

The Made in America Tax Plan Report proposes multiple changes to the U.S. tax system, including these:

  • raising the corporate income tax rate to 28%
  • fundamentally changing the international tax regime by, among other things,
    • raising the minimum global intangible low-taxed income tax to 21% (equal to 75% of the top domestic corporate rate)
    • repealing the base-erosion and anti-abuse tax and replacing it with stopping harmful inversions and ending low-tax developments
    • repealing the foreign-derived intangible income deduction
  • enacting a 15% minimum tax on book income of large companies
  • replacing fossil fuel subsidies with incentives for clean energy production

As more details and finalized plans are released, we will provide updates that analyze the key aspects of the Made in America Tax Plan, the American Jobs Plan, and similar plans that may be introduced.

The American Jobs Plan

Made In America Tax Plan


Sidley Austin LLPはクライアントおよびその他関係者へのサービスの一環として本情報を教育上の目的に限定して提供します。本情報をリーガルアドバイスとして解釈または依拠したり、弁護士・顧客間の関係を結ぶために使用することはできません。

弁護士広告 - ニューヨーク州弁護士会規則の遵守のための当法律事務所の本店所在地は、Sidley Austin LLP ニューヨーク:787 Seventh Avenue, New York, NY 10019 (+212 839 5300)、シカゴ:One South Dearborn, Chicago, IL 60603、(+312 853 7000)、ワシントン:1501 K Street, N.W., Washington, D.C. 20005 (+202 736 8000)です。

連絡先

オフィス