**Major corporate tax legislation passed in mid-2025 has already addressed key business provisions without further rate reductions.** President Trump signed the One Big Beautiful Bill Act (OBBBA) on July 4, 2025, which made permanent many TCJA business incentives—including full expensing for R&D, bonus depreciation, and interest deductions—while leaving the 21% corporate rate unchanged. This package delivered substantial corporate relief retroactive into 2025 and beyond, but stopped short of additional headline rate cuts. In the current 2026 legislative environment, attention has shifted to implementation, tariff policy, and other priorities rather than new corporate tax legislation. With roughly six months remaining before 2027 and no active congressional push for further rate reductions evident in recent developments, trader consensus assigns only a slim 6.5% chance of a cut occurring in time. Historical patterns of tax reform timing and the scale of the 2025 overhaul reinforce the view that additional corporate rate action is unlikely before the deadline.
Experimental AI-generated summary referencing Polymarket data. This is not trading advice and plays no role in how this market resolves. · Updated$15,896 Vol.
$15,896 Vol.
Dec 31, 2026
$15,896 Vol.
$15,896 Vol.
Dec 31, 2026
This market will resolve to "Yes" if Donald J. Trump, as President of the United States, signs into law a bill that lowers the corporate tax rate in the United States below 21% at any point by December 31, 2026, 11:59 PM ET. Otherwise, this market will resolve to "No."
Note that the cut does not need to go into effect before the resolution date - it just needs to be signed into law by then.
This market's primary resolution source will be official information from the Trump administration, however a consensus of credible information will also be used.
**Major corporate tax legislation passed in mid-2025 has already addressed key business provisions without further rate reductions.** President Trump signed the One Big Beautiful Bill Act (OBBBA) on July 4, 2025, which made permanent many TCJA business incentives—including full expensing for R&D, bonus depreciation, and interest deductions—while leaving the 21% corporate rate unchanged. This package delivered substantial corporate relief retroactive into 2025 and beyond, but stopped short of additional headline rate cuts.
In the current 2026 legislative environment, attention has shifted to implementation, tariff policy, and other priorities rather than new corporate tax legislation. With roughly six months remaining before 2027 and no active congressional push for further rate reductions evident in recent developments, trader consensus assigns only a slim 6.5% chance of a cut occurring in time. Historical patterns of tax reform timing and the scale of the 2025 overhaul reinforce the view that additional corporate rate action is unlikely before the deadline.
This market will resolve to "Yes" if Donald J. Trump, as President of the United States, signs into law a bill that lowers the corporate tax rate in the United States below 21% at any point by December 31, 2026, 11:59 PM ET. Otherwise, this market will resolve to "No."
Note that the cut does not need to go into effect before the resolution date - it just needs to be signed into law by then.
This market's primary resolution source will be official information from the Trump administration, however a consensus of credible information will also be used.
Note that the cut does not need to go into effect before the resolution date - it just needs to be signed into law by then.
This market's primary resolution source will be official information from the Trump administration, however a consensus of credible information will also be used.
Market Opened: Nov 5, 2025, 1:03 PM ET
Volume
$15,896End Date
Dec 31, 2026Market Opened
Nov 5, 2025, 1:03 PM ETResolver
0x65070BE91...This market will resolve to "Yes" if Donald J. Trump, as President of the United States, signs into law a bill that lowers the corporate tax rate in the United States below 21% at any point by December 31, 2026, 11:59 PM ET. Otherwise, this market will resolve to "No."
Note that the cut does not need to go into effect before the resolution date - it just needs to be signed into law by then.
This market's primary resolution source will be official information from the Trump administration, however a consensus of credible information will also be used.
**Major corporate tax legislation passed in mid-2025 has already addressed key business provisions without further rate reductions.** President Trump signed the One Big Beautiful Bill Act (OBBBA) on July 4, 2025, which made permanent many TCJA business incentives—including full expensing for R&D, bonus depreciation, and interest deductions—while leaving the 21% corporate rate unchanged. This package delivered substantial corporate relief retroactive into 2025 and beyond, but stopped short of additional headline rate cuts.
In the current 2026 legislative environment, attention has shifted to implementation, tariff policy, and other priorities rather than new corporate tax legislation. With roughly six months remaining before 2027 and no active congressional push for further rate reductions evident in recent developments, trader consensus assigns only a slim 6.5% chance of a cut occurring in time. Historical patterns of tax reform timing and the scale of the 2025 overhaul reinforce the view that additional corporate rate action is unlikely before the deadline.
This market will resolve to "Yes" if Donald J. Trump, as President of the United States, signs into law a bill that lowers the corporate tax rate in the United States below 21% at any point by December 31, 2026, 11:59 PM ET. Otherwise, this market will resolve to "No."
Note that the cut does not need to go into effect before the resolution date - it just needs to be signed into law by then.
This market's primary resolution source will be official information from the Trump administration, however a consensus of credible information will also be used.
Note that the cut does not need to go into effect before the resolution date - it just needs to be signed into law by then.
This market's primary resolution source will be official information from the Trump administration, however a consensus of credible information will also be used.
Volume
$15,896End Date
Dec 31, 2026Market Opened
Nov 5, 2025, 1:03 PM ETResolver
0x65070BE91...**Major corporate tax legislation passed in mid-2025 has already addressed key business provisions without further rate reductions.** President Trump signed the One Big Beautiful Bill Act (OBBBA) on July 4, 2025, which made permanent many TCJA business incentives—including full expensing for R&D, bonus depreciation, and interest deductions—while leaving the 21% corporate rate unchanged. This package delivered substantial corporate relief retroactive into 2025 and beyond, but stopped short of additional headline rate cuts. In the current 2026 legislative environment, attention has shifted to implementation, tariff policy, and other priorities rather than new corporate tax legislation. With roughly six months remaining before 2027 and no active congressional push for further rate reductions evident in recent developments, trader consensus assigns only a slim 6.5% chance of a cut occurring in time. Historical patterns of tax reform timing and the scale of the 2025 overhaul reinforce the view that additional corporate rate action is unlikely before the deadline.
Experimental AI-generated summary referencing Polymarket data. This is not trading advice and plays no role in how this market resolves. · Updated
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