26. Trade · Minor · Needs Congress · Contested — excluded from counts
Adopt a border adjustment tax as part of the trade agenda
Printed page 783 26. Trade · from “The Case for Fair Trade”
“A conservative Administration might do well to look at such a tax as part of its trade agenda.”
What has happened
- Not started
No border adjustment tax was proposed, requested or enacted. The reconciliation law of 2025-07-04 (Pub. L. 119-21) rewrote large parts of the business tax code without one, and the administration's revenue-from-trade instrument was the tariff, imposed under IEEPA and then under sections 232, 201 and 301, not a destination-based tax. The only bill in the 119th Congress with "border adjustment" in its title is H.R. 480, a methane border adjustment mechanism, which is a carbon-content charge and not this ask; it was referred to Ways and Means and went no further.
No action found yet. This entry is the starting point, not a finding.
Research log
What was searched, and what didn’t count as evidence
Research notes
The Quote is advisory (“might do well to look at such a tax”), so nothing short of an actual
proposal moves it. The negative search is recorded in docs/research/ch-26.md under the p. 783
entry: the Federal Register full text carries no border adjustment tax document in any type
since 2025-01-20, the bills Corpus has one title match that is a different instrument, and the
2025 reconciliation law contains no such provision.
- Action
- create
- Object
- Border adjustment tax
- ID
- 2074