I'm Just a Bill: Federal Digital Services Tax

๐Ÿ‘€ I’m Just a Bill โ€” Federal Digital Services Tax

A Liana Banyan “I’m Just a Bill” Bounty Poster

What is this bill?

Federal Digital Services Tax legislation in the 119th Congress, addressing tax-base erosion from large platform companies through revenue-based digital services tax similar to several European jurisdictions.

What does it actually do?

  • Revenue-based DST on large digital-services revenue
  • Threshold provisions excluding small-and-medium platforms
  • Cooperative-class platform exemption
  • Coordination with OECD Pillar 1/Pillar 2 international tax framework

How does this affect cooperative-class families?

The cooperative-class platform exemption is structurally important. Liana Banyan operates at Cost+20% margin (not extraction-class economics); structurally distinct from extraction-class platforms that DST is designed to address. Composes with Open Letter to IRS tax positioning.

Shirley Temple Truth Score

๐ŸŸก Provisional.

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