Digital-Services-Tax

👀 I’m Just a Bill — 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. ...