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Section 899 Again? Officials Float Return of “Revenge Tax”
9/16/2025 · by CRE Finance Council · Tax-General · Legislation and Regulation
The Section 899 tax provision removed from the One Big Beautiful Bill Act (OBBBA) could see a revival if U.S. companies are still subject to certain global minimum taxes.
Tags: Section 899 · OBBBA · Tax · CREFC · U.S. Companies ·