S 4331 · 119th CongressIn Committeecongress.gov ↗

Modernization of Derivatives Tax Act of 2026

What this bill does

AI plain-language summary

This bill would change the tax rules for derivatives, which are financial contracts whose value is based on other investments like stocks or commodities, and update how both the derivatives and those underlying investments are taxed. No official summary is available for this bill.

Introduced

April 16, 2026

Policy Area

Taxation

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