https://cephas.lianabanyan.com/tags/buyback/Recent content in Buyback on Cephas - Liana Banyan Knowledge CenterHugo -- 0.152.2en-us© 2026 Liana Banyan Corporation. All rights reserved.Tue, 12 May 2026 00:00:00 +0000https://cephas.lianabanyan.com/im-just-a-bill/fair-tax-on-corporations/Tue, 12 May 2026 00:00:00 +0000https://cephas.lianabanyan.com/im-just-a-bill/fair-tax-on-corporations/<h1 id="-im-just-a-bill--corporate-minimum-tax--stock-buyback-excise">👀 I&rsquo;m Just a Bill — Corporate Minimum Tax + Stock Buyback Excise</h1> <h2 id="a-liana-banyan-im-just-a-bill-bounty-poster">A Liana Banyan &ldquo;I&rsquo;m Just a Bill&rdquo; Bounty Poster</h2> <h2 id="what-is-this-bill">What is this bill?</h2> <p>Corporate tax reform in the 119th Congress addressing the IRA-established corporate minimum tax (15% on financial-statement income) and the IRA-established stock buyback excise (1%). Current proposals expand or modify both.</p> <h2 id="what-does-it-actually-do">What does it actually do?</h2> <ul> <li><strong>Corporate minimum tax</strong> — adjustments to the 15% minimum-tax base and exclusions</li> <li><strong>Stock buyback excise</strong> — increases from 1% to higher rate; closes loopholes</li> <li><strong>Pass-through deductions</strong> — phase-out modifications</li> <li><strong>R&amp;D capitalization</strong> — addresses the 2022 R&amp;D-capitalization-amortization shift that&rsquo;s affected startup economics</li> </ul> <h2 id="who-votes-when">Who votes when?</h2> <ul> <li>House Ways &amp; Means + Senate Finance active consideration</li> </ul> <h2 id="how-does-this-affect-cooperative-class-families">How does this affect cooperative-class families?</h2> <p>The cooperative&rsquo;s Cost+20% margin structure is structurally distinct from buyback-financed extraction. The cooperative does not have stock to buy back. Federal corporate-tax policy affects the broader economic environment in which cooperative-class members operate.</p>