House bill · 119th Congress · Latest step: Introduced
Unfair Tax Prevention Act
Official title: To amend the Internal Revenue Code of 1986 to modify the application of the base erosion and anti-abuse tax with respect to certain entities connected to jurisdictions which have implemented an extraterritorial tax.
Open in Bill Explorer →Where it went
- IntroducedMar 27, 2025
- Committee action—
- Passed House—
- Passed Senate—
- To the President—
- Became law—
Latest action: Mar 27, 2025 — Referred to the House Committee on Ways and Means.
Cost and committee reports
Official records Congress.gov attaches to H.R. 2423.
- Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. ESTES, as printed in the Congressional Record (Vol. 171, No. 56, March 27, 2025, Page H1338):Article 1, Section 8, Clause 1: The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and general Welfare of the United States; but all Duties, Imposts and Excises shall be uniform throughout the United States;Source: Congress.gov, Congressional Record March 27, 2025 ↗
Evidence
- Field in the Congress.gov record
- constitutionalAuthorityStatementText
- Statement length
- 293 characters
- Congress.gov bill record
- H.R. 2423, 119th Congress
- Congress.gov API record
- https://api.congress.gov/v3/bill/119/hr/2423
- Record last updated by Congress.gov
- May 8, 2025
- PORKER copy retrieved
- September 13, 2026
- Stored copy, SHA-256 of the file
c34de9db6ce9d7fc544c5d081bf7d99fb10e9ab3601bf829887a64d974b12ddb
PORKER shows the statement exactly as printed, with the page markup removed. It is the sponsor’s claim; it is not a legal finding.
Congress.gov’s record for this bill does not list a CBO cost estimate or a committee report (as of May 8, 2025). Not every bill gets one.
From the Congress.gov bill record for H.R. 2423, last updated May 8, 2025. PORKER’s copy was retrieved September 13, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.
Vote results
No recorded roll-call votes on this bill in PORKER’s records (voice votes and unanimous consent are not roll calls; roll-call records start in 2011).
Cosponsors
24 cosponsors — 24 Republicans
0 of 24 cosponsors (0%) are from the other party.
Jodey Arrington (R-TX), Aaron Bean (R-FL), Vern Buchanan (R-FL), Mike Carey (R-OH), Randy Feenstra (R-IA), Michelle Fischbach (R-MN), Brian Fitzpatrick (R-PA), Kevin Hern (R-OK), Mike Kelly (R-PA), David Kustoff (R-TN), Darin LaHood (R-IL), Nicole Malliotakis (R-NY), Carol Miller (R-WV), Max Miller (R-OH), Blake Moore (R-UT), Nathaniel Moran (R-TX), Gregory Murphy (R-NC), David Schweikert (R-AZ), Adrian Smith (R-NE), Lloyd Smucker (R-PA), W. Steube (R-FL), Claudia Tenney (R-NY), Beth Van Duyne (R-TX), Rudy Yakym (R-IN).
More from the sponsor
Other 119th Congress bills sponsored by Rep. Ron Estes.
- H.Res. 153 (119th) Expressing condolences to the families, friends, and loved ones of the victims of the crash of American Eagle Flight 5342 and PAT 25, and…
- H.R. 10334 (119th) EFIN Verification Act of 2026
- H.R. 1990 (119th) American Innovation and R&D Competitiveness Act of 2025
- H.R. 1378 (119th) To amend the Internal Revenue Code of 1986 to extend the temporary increase in limitation on the cover over of distilled spirits taxes to…
- H.R. 8101 (119th) Ensuring Better Interest Treatment and Deductibility Act (EBITDA)
- H.R. 4792 (119th) Protecting Air Ambulance Services for Americans Act of 2025
Sponsor’s state and district
Data as of Sep 14, 2026 · bill record checked by PORKER from Congress.gov · votes from Senate.gov and the House Clerk. PORKER is non-partisan.