Senate GOP Lowers Anti-Abuse Tax in New Version of Sweeping Bill

June 28, 2025, 2:03 PM UTC

Senate tax writers in a new version of their sweeping tax bill reduced an anti-abuse levy meant to stop companies from making payments outside the US to low-tax jurisdictions.

The text, released early Saturday, changed the so-called base erosion and anti-abuse tax, or BEAT, to 10.5%. A previous Senate proposal set the BEAT rate at 14%.

BEAT is one of three novel taxes included in the Republicans’ 2017 tax overhaul. The rate currently sits at 10%, and without congressional action this year would’ve increased to 12.5% in 2026.

A previous version of the Senate bill also included a high-tax exemption ...

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