The main purpose of the Stop Corporate Inversions Act of 2026 is to change the tax rules for companies that move their headquarters overseas to avoid U.S. taxes, a practice known as corporate inversion. The goal is to ensure that these companies are treated as domestic corporations for tax purposes if they meet certain criteria, thereby preventing them from benefiting from lower tax rates in other countries. Key provisions of the Act include stricter definitions and requirements for what constitutes an inverted corporation.