The Stop Corporate Inversions Act of 2026 aims to change how certain foreign corporations that acquire U.S. companies are taxed. The main goal is to prevent these corporations from avoiding U.S. taxes by claiming they are foreign entities when they have significant ties to the United States. The key provisions of this legislation include stricter criteria for determining when a foreign corporation is considered an "inverted domestic corporation." This occurs when a foreign company acquires a U.S.