{
  "legislationId": "119_S_4185",
  "lastUpdate": "2026-04-03T11:30:36.369Z",
  "history": [
    {
      "timestamp": "2026-04-03T11:30:36.369Z",
      "source_url": "https://www.congress.gov/119/bills/s4185/BILLS-119s4185is.htm",
      "model": "gemini-flash-lite-latest",
      "prompt_sent": "\nROLE: Fact Checker.\nZADANIE: Porównaj SOURCE (oryginał) i SUMMARY (streszczenie przygotowane przez inne AI).\n\nTwoim celem jest wykrycie \"ZMYŚLONYCH KONKRETÓW\" (Fabricated Entities) w SUMMARY.\n\nSOURCE:\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 4185 Introduced in Senate (IS)] <DOC> 119th CONGRESS 2d Session S. 4185 To amend the Internal Revenue Code of 1986 to end the tax-free treatment of certain corporate reorganizations that involve large corporations. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES March 25, 2026 Mr. Whitehouse (for himself and Mr. Hawley) introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to end the tax-free treatment of certain corporate reorganizations that involve large corporations. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Stop Subsidizing Giant Mergers Act''. SEC. 2. MODIFICATION OF RULES RELATING TO CORPORATE REORGANIZATIONS FOR CERTAIN LARGE CORPORATIONS. (a) Acquisitive Reorganizations.--Section 368(a)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: ``(I) Special rules with respect to certain acquisitive reorganizations described in paragraph (1)(a), (1)(b), (1)(c), and (1)(d).-- ``(i) In general.--A merger, consolidation, acquisition, or transfer which is described in clause (ii) shall not be treated as a merger, consolidation, acquisition, or transfer described in paragraph (1)(A), (1)(B), (1)(C), or (1)(D). ``(ii) Transactions described.--A merger, consolidation, acquisition, or transfer is described in this clause if-- ``(I) such merger, consolidation, acquisition, or transfer is, or is treated as, the acquisition of the stock or assets of another corporation, ``(II) such merger, consolidation, acquisition, or transfer is not excepted under clause (iii), and ``(III) the combined average annual gross receipts of the acquiring corporation and the acquired corporation for the 3-taxable year period which precedes the taxable year in which the merger, consolidation, acquisition, or transfer is completed exceeds $500,000,000. ``(iii) Exceptions.--A merger, consolidation, acquisition, or transfer is excepted under this clause if-- ``(I) either the acquiring corporation or the acquired corporation controls the other immediately before (and, if both corporations continue to exist, after) the merger, consolidation, acquisition, or transfer (as the case may be), ``(II) any other corporation controls both the acquiring corporation and the acquired corporation immediately before (and, if both corporations continue to exist, after) the merger, consolidation, acquisition, or transfer (as the case may be), or ``(III) either the acquiring corporation or the acquired corporation meets the gross receipts test of section 448(c)(1) for the taxable year in which the merger, consolidation, acquisition, or transfer is completed. ``(iv) Aggregation and other special rules.--Rules similar to the rules of paragraphs (2) and (3) of section 448(c) shall apply for purposes of clause (i)(II), except that (unless otherwise provided by the Secretary) the rules of section 448(c)(2) shall not apply in determining the average annual gross receipts of the acquired corporation. ``(v) Inflation adjustment.--In the case of any taxable year beginning after 2026, the dollar amount in clause (ii)(III) shall be increased by an amount equal to-- ``(I) such dollar amount, multiplied by ``(II) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which such taxable year begins, determined by substituting `calendar year 2025' for `calendar year 2016' in subparagraph (A)(ii) thereof. If any amount as increased under the preceding sentence is not a multiple of $1,000,000, such amount shall be rounded to the nearest multiple of $1,000,000. ``(vi) Regulations and guidance.--The Secretary may prescribe such regulations and other guidance as are necessary or appropriate to carry out, and to prevent the abuse of the purposes of, this subparagraph, including rules-- ``(I) to prevent the avoidance of the application of this subparagraph through the use of a series of transactions designed and executed as parts of a unitary plan, and ``(II) for the nonapplication of the rules of clause (i) where such nonapplication is consistent with the purposes of this subparagraph.''. (b) Transfers to Corporations Controlled by Transferors.--Section 351 is amended by redesignating subsection (h) as subsection (i) and by inserting after subsection (g) the following new subsection: ``(h) Special Rule With Respect to Multiple Transferors.-- ``(1) In general.--Subsection (a) shall not apply to any transfer of property by two or more persons which are corporations if the combined average annual gross receipts of such persons for the 3-taxable year period which precedes the taxable year of the transfer exceeds $500,000,000. ``(2) Exception.--Clause (i) shall not apply if-- ``(A) such persons control the corporation to which the property is transferred immediately before the transfer, ``(B) another corporation controls all such persons and the corporation to which the property is transferred immediately before the transfer, or ``(C) all such persons meet the gross receipts test of section 448(c)(1) for the taxable year in which the transfer is made. ``(3) Aggregation and other special rules.--Rules similar to the rules of paragraphs (2) and (3) of section 448(c) shall apply for purposes of paragraph (1). ``(4) Inflation adjustment.--In the case of any taxable year beginning after 2026, the dollar amount in paragraph (1) shall be increased by an amount equal to-- ``(A) such dollar amount, multiplied by ``(B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which such taxable year begins, determined by substituting `calendar year 2025' for `calendar year 2016' in subparagraph (A)(ii) thereof. If any amount as increased under the preceding sentence is not a multiple of $1,000,000, such amount shall be rounded to the nearest multiple of $1,000,000. ``(5) Regulations and guidance.--The Secretary may prescribe such regulations and other guidance as are necessary or appropriate to carry out, and to prevent the abuse of the purposes of, this subparagraph, including rules-- ``(A) to prevent the avoidance of the application of this subsection through the use of a series of transactions designed and executed as parts of a unitary plan, and ``(B) for the nonapplication of the rules of paragraph (1) where such nonapplication is consistent with the purposes of this subsection.''. (c) Effective Date.--The amendments made by this section shall apply to transfers after the date of the enactment of this Act. <all>\n\nSUMMARY TO EVALUATE:\nTitle: Stop Subsidizing Giant Mergers Act\nSummary: This bill removes tax-free status for mergers and acquisitions involving very large corporations with combined revenues over $500 million. It aims to ensure that giant companies pay taxes when they combine their businesses instead of receiving tax breaks.\nKey Points: Mergers of companies with combined annual revenues exceeding $500 million will no longer be tax-free., The rule applies to both stock and asset acquisitions between large corporate entities., The $500 million threshold will be adjusted annually for inflation starting after 2026., Internal reorganizations within the same corporate group remain exempt from these new tax rules.\n\nZASADY OCENY:\n1. Sprawdź wszystkie LICZBY, DATY i KWOTY w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n2. Sprawdź wszystkie NAZWISKA, ORGANIZACJE i MIEJSCA w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n3. Sprawdź wszystkie konkretne DZIAŁANIA PRAWNE . Jeśli tego mechanizmu nie ma w SOURCE -> is_valid: false.\n\nWAŻNE: Abstrakcyjne pojęcia (np. \"transparentność\", \"zaufanie\") są dozwolone jako wnioski.\n\nOUTPUT (JSON):\n{\n  \"is_valid\": true/false,\n  \"issue\": \"fabricated_entity\" / \"contradiction\" / \"none\"\n}\n\nWYMAGANIA FORMATOWANIA:\n1. Odpowiedz WYŁĄCZNIE surowym obiektem JSON.\n2. NIE używaj bloków kodu Markdown.\n3. NIE dodawaj żadnych wstępów ani wyjaśnień przed ani po JSONie.\n4. JSON musi być poprawny i gotowy do parsowania.\n\n",
      "ai_response_raw": "{\n  \"is_valid\": true,\n  \"issue\": \"none\"\n}"
    },
    {
      "timestamp": "2026-04-03T11:20:02.200Z",
      "source_url": "https://www.congress.gov/119/bills/s4185/BILLS-119s4185is.htm",
      "model": "gemini-flash-latest",
      "prompt_sent": "\nJesteś ekspertem od prawa Stanów Zjednoczonych, który ma za zadanie analizować dokumenty ustaw, uchwał oraz innych dokumentów legislacyjnych, a następnie przygotowywać z nich informacje w przystępny sposób dla obywateli. Twoim celem jest przedstawienie informacji tak, aby obywatele mogli sami ocenić wpływ legislacji na ich życie, nawet bez posiadania specjalistycznej wiedzy legislacyjnej. Skup się na faktach i obiektywnych skutkach wprowadzanych zmian, unikając wartościowania i osobistych opinii. Wszelki żargon prawny jest zabroniony. Prezentuj informacje w jasny, zwięzły i angażujący sposób, tak aby były zrozumiałe dla osoby bez wykształcenia prawniczego. Unikaj długich, złożonych zdań. Zamiast pisać \"projekt ma na celu nowelizację kodeksu podatkowego...\", napisz \"Zmiany w podatkach: nowe ulgi i obowiązki dla...\". Kontynuuj swoją pracę, dopóki nie rozwiążesz swojego zadania. Jeśli nie masz pewności co do generowanej treści, przeanalizuj dokument ponownie – nie zgaduj. Rozplanuj dobrze swoje zadanie przed przystąpieniem do niego. W podsumowaniu i kluczowych punktach, jeśli to możliwe i uzasadnione, podkreśl, jakie konkretne korzyści lub skutki (pozytywne lub negatywne) wprowadza ustawa dla życia codziennego obywateli, ich praw i obowiązków, finansów osobistych, bezpieczeństwa i innych ważnych kwestii (np. kategorycznych zakazów i nakazów czy najważniejszych konkretnych alokacji finansowych i terytorialnych).\n\nTwoja odpowiedź MUSI być w formacie JSON - i zawierać następujące klucze.\nZanim zwrócisz odpowiedź, dokładnie zweryfikuj, czy cała struktura JSON jest w 100% poprawna, włącznie ze wszystkimi przecinkami, nawiasami klamrowymi, kwadratowymi oraz cudzysłowami. Błędny JSON jest nieakceptowalny i uniemożliwi przetworzenie Twojej pracy.\n\nPrzeanalizuj dokładnie poniższy tekst dokumentu prawnego. To jest treść, na podstawie której masz wygenerować podsumowanie i kluczowe punkty:\n--- POCZĄTEK DOKUMENTU ---\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 4185 Introduced in Senate (IS)] <DOC> 119th CONGRESS 2d Session S. 4185 To amend the Internal Revenue Code of 1986 to end the tax-free treatment of certain corporate reorganizations that involve large corporations. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES March 25, 2026 Mr. Whitehouse (for himself and Mr. Hawley) introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to end the tax-free treatment of certain corporate reorganizations that involve large corporations. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Stop Subsidizing Giant Mergers Act''. SEC. 2. MODIFICATION OF RULES RELATING TO CORPORATE REORGANIZATIONS FOR CERTAIN LARGE CORPORATIONS. (a) Acquisitive Reorganizations.--Section 368(a)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: ``(I) Special rules with respect to certain acquisitive reorganizations described in paragraph (1)(a), (1)(b), (1)(c), and (1)(d).-- ``(i) In general.--A merger, consolidation, acquisition, or transfer which is described in clause (ii) shall not be treated as a merger, consolidation, acquisition, or transfer described in paragraph (1)(A), (1)(B), (1)(C), or (1)(D). ``(ii) Transactions described.--A merger, consolidation, acquisition, or transfer is described in this clause if-- ``(I) such merger, consolidation, acquisition, or transfer is, or is treated as, the acquisition of the stock or assets of another corporation, ``(II) such merger, consolidation, acquisition, or transfer is not excepted under clause (iii), and ``(III) the combined average annual gross receipts of the acquiring corporation and the acquired corporation for the 3-taxable year period which precedes the taxable year in which the merger, consolidation, acquisition, or transfer is completed exceeds $500,000,000. ``(iii) Exceptions.--A merger, consolidation, acquisition, or transfer is excepted under this clause if-- ``(I) either the acquiring corporation or the acquired corporation controls the other immediately before (and, if both corporations continue to exist, after) the merger, consolidation, acquisition, or transfer (as the case may be), ``(II) any other corporation controls both the acquiring corporation and the acquired corporation immediately before (and, if both corporations continue to exist, after) the merger, consolidation, acquisition, or transfer (as the case may be), or ``(III) either the acquiring corporation or the acquired corporation meets the gross receipts test of section 448(c)(1) for the taxable year in which the merger, consolidation, acquisition, or transfer is completed. ``(iv) Aggregation and other special rules.--Rules similar to the rules of paragraphs (2) and (3) of section 448(c) shall apply for purposes of clause (i)(II), except that (unless otherwise provided by the Secretary) the rules of section 448(c)(2) shall not apply in determining the average annual gross receipts of the acquired corporation. ``(v) Inflation adjustment.--In the case of any taxable year beginning after 2026, the dollar amount in clause (ii)(III) shall be increased by an amount equal to-- ``(I) such dollar amount, multiplied by ``(II) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which such taxable year begins, determined by substituting `calendar year 2025' for `calendar year 2016' in subparagraph (A)(ii) thereof. If any amount as increased under the preceding sentence is not a multiple of $1,000,000, such amount shall be rounded to the nearest multiple of $1,000,000. ``(vi) Regulations and guidance.--The Secretary may prescribe such regulations and other guidance as are necessary or appropriate to carry out, and to prevent the abuse of the purposes of, this subparagraph, including rules-- ``(I) to prevent the avoidance of the application of this subparagraph through the use of a series of transactions designed and executed as parts of a unitary plan, and ``(II) for the nonapplication of the rules of clause (i) where such nonapplication is consistent with the purposes of this subparagraph.''. (b) Transfers to Corporations Controlled by Transferors.--Section 351 is amended by redesignating subsection (h) as subsection (i) and by inserting after subsection (g) the following new subsection: ``(h) Special Rule With Respect to Multiple Transferors.-- ``(1) In general.--Subsection (a) shall not apply to any transfer of property by two or more persons which are corporations if the combined average annual gross receipts of such persons for the 3-taxable year period which precedes the taxable year of the transfer exceeds $500,000,000. ``(2) Exception.--Clause (i) shall not apply if-- ``(A) such persons control the corporation to which the property is transferred immediately before the transfer, ``(B) another corporation controls all such persons and the corporation to which the property is transferred immediately before the transfer, or ``(C) all such persons meet the gross receipts test of section 448(c)(1) for the taxable year in which the transfer is made. ``(3) Aggregation and other special rules.--Rules similar to the rules of paragraphs (2) and (3) of section 448(c) shall apply for purposes of paragraph (1). ``(4) Inflation adjustment.--In the case of any taxable year beginning after 2026, the dollar amount in paragraph (1) shall be increased by an amount equal to-- ``(A) such dollar amount, multiplied by ``(B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which such taxable year begins, determined by substituting `calendar year 2025' for `calendar year 2016' in subparagraph (A)(ii) thereof. If any amount as increased under the preceding sentence is not a multiple of $1,000,000, such amount shall be rounded to the nearest multiple of $1,000,000. ``(5) Regulations and guidance.--The Secretary may prescribe such regulations and other guidance as are necessary or appropriate to carry out, and to prevent the abuse of the purposes of, this subparagraph, including rules-- ``(A) to prevent the avoidance of the application of this subsection through the use of a series of transactions designed and executed as parts of a unitary plan, and ``(B) for the nonapplication of the rules of paragraph (1) where such nonapplication is consistent with the purposes of this subsection.''. (c) Effective Date.--The amendments made by this section shall apply to transfers after the date of the enactment of this Act. <all>\n--- KONIEC DOKUMENTU ---\n\nPAMIĘTAJ: Twoja odpowiedź MUSI być wyłącznie poprawnym obiektem JSON. Nie dodawaj żadnych dodatkowych znaków, komentarzy ani tekstu przed znacznikiem '{' ani po znaczniku '}'. Cała odpowiedź musi być parsowalna jako JSON.\nNa podstawie POWYŻSZEGO dokumentu, wypełnij poniższą strukturę JSON:\nOto struktura JSON, której oczekuję (wypełnij ją treścią):\n{\n  \"pl_ai_title\": \"Nowy, krótki tytuł dla aktu prawnego po polsku, oddający sedno wprowadzanych zmian (np. maksymalnie 10-12 słów).\",\n  \"pl_summary\": \"2-3 zdania zwięzłego podsumowania treści aktu prawnego po polsku, napisane z perspektywy wpływu na życie codzienne obywateli.\",\n  \"pl_key_points\": [\n    \"Pierwszy krótki punkt po polsku dotyczący najważniejszych wprowadzanych rozwiązań lub zmian.\",\n    \"Drugi krótki punkt po polsku...\"\n  ],\n  \"eng_ai_title\": \"A new, short title for the legal act in English, capturing the essence of the changes (e.g., max 10-12 words).\",\n  \"eng_summary\": \"2-3 sentences summarizing the legal act in English, from the perspective of its impact on citizens' daily lives.\",\n  \"eng_key_points\": [\n    \"First short bullet point in English regarding the most important solutions or changes being introduced.\",\n    \"Second short bullet point in English...\"\n  ],\n  \"de_ai_title\": \"Ein neuer, kurzer Titel für das Rechtsdokument auf Deutsch, der den Kern der Änderungen erfasst (z.B. max. 10-12 Wörter).\",\n  \"de_summary\": \"2-3 Sätze Zusammenfassung des Rechtsdokuments auf Deutsch, aus der Perspektive seiner Auswirkungen auf das tägliche Leben der Bürger.\",\n  \"de_key_points\": [\n    \"Erster kurzer Stichpunkt auf Deutsch zu den wichtigsten eingeführten Lösungen oder Änderungen.\",\n    \"Zweiter kurzer Stichpunkt auf Deutsch...\"\n  ],\n  \"fr_ai_title\": \"Un nouveau titre court pour l'acte juridique en français, saisissant l'essence des changements (par exemple, 10-12 mots maximum).\",\n  \"fr_summary\": \"Résumé de 2-3 phrases de l'acte juridique en français, du point de vue de son impact sur la vie quotidienne des citoyens.\",\n  \"fr_key_points\": [\n    \"Premier court point en français concernant les solutions ou changements les plus importants introduits.\",\n    \"Deuxième court point en français...\"\n  ],\n  \"es_ai_title\": \"Un nuevo título breve para el acto jurídico en español, que recoja la esencia de los cambios (por ejemplo, máximo 10-12 palabras).\",\n  \"es_summary\": \"Resumen de 2-3 frases del acto jurídico en español, desde la perspectiva de su impacto en la vida cotidiana de los ciudadanos.\",\n  \"es_key_points\": [\n    \"Primer punto breve en español sobre las soluciones o cambios más importantes que se introducen.\",\n    \"Segundo punto breve en español...\"\n  ],\n  \"it_ai_title\": \"Un nuovo titolo breve per l'atto giuridico in italiano, che colga l'essenza delle modifiche (ad es. massimo 10-12 parole).\",\n  \"it_summary\": \"Riepilogo di 2-3 frasi dell'atto giuridico in italiano, dal punto di vista del suo impatto sulla vita quotidiana dei cittadini.\",\n  \"it_key_points\": [\n    \"Primo breve punto in italiano riguardante le soluzioni o le modifiche più importanti introdotte.\",\n    \"Secondo breve punto in italiano...\"\n  ],\n  \"nl_ai_title\": \"Een nieuwe, korte titel voor de rechtshandeling in het Nederlands, die de essentie van de wijzigingen weergeeft (bijv. max. 10-12 woorden).\",\n  \"nl_summary\": \"Samenvatting van 2-3 zinnen van de rechtshandeling in het Nederlands, vanuit het perspectief van de impact op het dagelijks leven van burgers.\",\n  \"nl_key_points\": [\n    \"Eerste korte punt in het Nederlands betreffende de belangrijkste geïntroduceerde oplossingen of wijzigingen.\",\n    \"Tweede korte punt in het Nederlands...\"\n  ],\n  \"pt_ai_title\": \"Um novo título curto para o ato jurídico em português, capturando a essência das mudanças (por exemplo, máx. 10-12 palavras).\",\n  \"pt_summary\": \"Resumo de 2-3 frases do ato jurídico em português, na perspetiva do seu impacto na vida quotidiana dos cidadãos.\",\n  \"pt_key_points\": [\n    \"Primeiro ponto curto em português sobre as soluções ou alterações mais importantes introduzidas.\",\n    \"Segundo ponto curto em português...\"\n  ],\n  \"category\": [\"Categorize the document into one category by default, based on the field it primarily concerns. Choose up to 3 if the document also touches upon SIGNIFICANT issues from other categories. You MUST select categories ONLY from the following list: Health, Education, Family, Taxes, Labor, Security, Environment, Courts and Law, Transport, Benefits, Real Estate, Media and Culture, Local Government, Migration, Agriculture, Public Investments, Informatization, Economy. If the document does not definitively fit any of these, you MUST use \"Other\". If you use \"Other\", it should be the ONLY category selected. Do NOT invent new categories. The response must be an array of strings, e.g., [\"Taxes\", \"Family\"].\"]\n}\n\n",
      "ai_response_raw": "{\n  \"pl_ai_title\": \"Koniec z bezpodatkowymi fuzjami dla największych korporacji\",\n  \"pl_summary\": \"Projekt ustawy znosi zwolnienia podatkowe dla fuzji i przejęć dokonywanych przez gigantyczne firmy o przychodach powyżej 500 milionów dolarów. Zmiana ta ma na celu ograniczenie korzyści finansowych, jakie wielkie korporacje czerpią z łączenia swoich zasobów.\",\n  \"pl_key_points\": [\n    \"Fuzje firm, których łączny roczny przychód przekracza 500 mln USD, przestaną być zwolnione z podatku.\",\n    \"Nowe zasady obejmują przejęcia akcji oraz majątku między dużymi podmiotami gospodarczymi.\",\n    \"Próg 500 mln USD będzie co roku aktualizowany o wskaźnik inflacji, aby nadążyć za zmianami cen.\",\n    \"Wyłączone z nowych przepisów pozostaną wewnętrzne reorganizacje w ramach tej samej grupy kapitałowej.\"\n  ],\n  \"eng_ai_title\": \"Stop Subsidizing Giant Mergers Act\",\n  \"eng_summary\": \"This bill removes tax-free status for mergers and acquisitions involving very large corporations with combined revenues over $500 million. It aims to ensure that giant companies pay taxes when they combine their businesses instead of receiving tax breaks.\",\n  \"eng_key_points\": [\n    \"Mergers of companies with combined annual revenues exceeding $500 million will no longer be tax-free.\",\n    \"The rule applies to both stock and asset acquisitions between large corporate entities.\",\n    \"The $500 million threshold will be adjusted annually for inflation starting after 2026.\",\n    \"Internal reorganizations within the same corporate group remain exempt from these new tax rules.\"\n  ],\n  \"de_ai_title\": \"Gesetz zur Beendigung der Steuerfreiheit für Fusionen von Großkonzernen\",\n  \"de_summary\": \"Dieser Gesetzentwurf beendet die Steuerfreiheit für Fusionen und Übernahmen durch sehr große Unternehmen mit einem Gesamtumsatz von über 500 Millionen Dollar. Ziel ist es, steuerliche Vorteile bei Zusammenschlüssen von Marktriesen abzubauen.\",\n  \"de_key_points\": [\n    \"Fusionen von Unternehmen mit einem Gesamtumsatz von mehr als 500 Mio. USD sind nicht mehr steuerfrei.\",\n    \"Die Regelung betrifft den Erwerb von Anteilen oder Vermögenswerten zwischen großen Unternehmen.\",\n    \"Die Umsatzgrenze von 500 Mio. USD wird jährlich an die Inflationsrate angepasst.\",\n    \"Interne Umstrukturierungen innerhalb desselben Konzerns sind von den neuen Regeln ausgenommen.\"\n  ],\n  \"fr_ai_title\": \"Loi visant à taxer les fusions des grandes entreprises\",\n  \"fr_summary\": \"Ce projet de loi met fin à l'exonération fiscale des fusions et acquisitions impliquant de très grandes entreprises dont le chiffre d'affaires dépasse 500 millions de dollars. Il vise à limiter les avantages fiscaux accordés aux géants du marché lors de leurs regroupements.\",\n  \"fr_key_points\": [\n    \"Les fusions d'entreprises dont le chiffre d'affaires cumulé dépasse 500 millions de dollars ne seront plus exonérées d'impôts.\",\n    \"La règle s'applique aux acquisitions d'actions ou d'actifs entre grandes entités.\",\n    \"Le seuil de 500 millions de dollars sera ajusté chaque année en fonction de l'inflation.\",\n    \"Les réorganisations internes au sein d'un même groupe restent exemptées de ces nouvelles taxes.\"\n  ],\n  \"es_ai_title\": \"Ley para eliminar los subsidios fiscales en fusiones de gigantes corporativos\",\n  \"es_summary\": \"Este proyecto de ley elimina la exención de impuestos para las fusiones y adquisiciones de empresas muy grandes con ingresos superiores a 500 millones de dólares. Busca asegurar que los gigantes corporativos paguen impuestos al combinar sus negocios.\",\n  \"es_key_points\": [\n    \"Las fusiones de empresas con ingresos combinados superiores a 500 millones de dólares ya no estarán libres de impuestos.\",\n    \"La norma afecta tanto a la compra de acciones como de activos entre grandes corporaciones.\",\n    \"El límite de 500 millones de dólares se ajustará anualmente según la inflación a partir de 2026.\",\n    \"Las reorganizaciones internas dentro de un mismo grupo empresarial seguirán estando exentas.\"\n  ],\n  \"it_ai_title\": \"Legge sullo stop ai sussidi fiscali per le fusioni tra giganti societari\",\n  \"it_summary\": \"Questo disegno di legge elimina l'esenzione fiscale per le fusioni e le acquisizioni che coinvolgono aziende con ricavi superiori a 500 milioni di dollari. L'obiettivo è ridurre i vantaggi fiscali per i giganti del mercato che uniscono le forze.\",\n  \"it_key_points\": [\n    \"Le fusioni di società con ricavi complessivi superiori a 500 milioni di dollari non saranno più esentasse.\",\n    \"La norma si applica all'acquisizione di azioni o beni tra grandi entità societarie.\",\n    \"La soglia di 500 milioni di dollari sarà adeguata annualmente all'inflazione dopo il 2026.\",\n    \"Le riorganizzazioni interne tra società dello stesso gruppo rimangono escluse dalle nuove regole.\"\n  ],\n  \"nl_ai_title\": \"Wet op de belasting van fusies van grote ondernemingen\",\n  \"nl_summary\": \"Dit wetsvoorstel beëindigt de belastingvrijstelling voor fusies en overnames waarbij zeer grote bedrijven met een omzet van meer dan 500 miljoen dollar betrokken zijn. Het doel is om belastingvoordelen voor marktreuzen te beperken.\",\n  \"nl_key_points\": [\n    \"Fusies van bedrijven met een gezamenlijke omzet van meer dan 500 miljoen dollar zijn niet langer belastingvrij.\",\n    \"De regels gelden voor de overname van zowel aandelen als activa tussen grote ondernemingen.\",\n    \"De drempel van 500 miljoen dollar wordt vanaf 2026 jaarlijks aangepast aan de inflatie.\",\n    \"Interne reorganisaties binnen dezelfde bedrijfsgroep blijven uitgezonderd van deze nieuwe regels.\"\n  ],\n  \"pt_ai_title\": \"Lei para acabar com a isenção fiscal em fusões de grandes empresas\",\n  \"pt_summary\": \"Este projeto de lei acaba com a isenção de impostos para fusões e aquisições que envolvam empresas com receitas superiores a 500 milhões de dólares. O objetivo é garantir que os gigantes do mercado paguem impostos ao unir os seus negócios.\",\n  \"pt_key_points\": [\n    \"Fusões de empresas com receitas combinadas superiores a 500 milhões de dólares deixam de ser isentas de impostos.\",\n    \"A regra aplica-se à aquisição de ações ou ativos entre grandes entidades corporativas.\",\n    \"O limite de 500 milhões de dólares será ajustado anualmente de acordo com a inflação após 2026.\",\n    \"Reorganizações internas dentro do mesmo grupo empresarial continuam isentas destas novas regras.\"\n  ],\n  \"category\": [\"Taxes\", \"Economy\"]\n}"
    }
  ]
}