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Biden’s Budget Would Reshape His International Tax Plan to Match Global Deal
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WASHINGTON—President Biden’s proposed 2023 budget changes a key piece of his international tax plan, moving away from a prior, harsher proposal and toward an evolving international standard for enforcing the global minimum-tax agreement.
The administration also responded—vaguely—to business complaints about how the proposed 15% global minimum tax could restrict U.S. tax breaks for corporate research, exports and low-income housing. Senior Treasury officials said they want to work with Congress to protect certain domestic incentives from U.S. and foreign minimum taxes.
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