**Traders assign a 95.5% probability that the corporate tax rate will not be reduced before 2027 because Congress already enacted the One Big Beautiful Bill Act in July 2025, permanently extending most 2017 Tax Cuts and Jobs Act business provisions without lowering the 21% statutory rate further.** Subsequent administration priorities have centered on tariff implementation, regulatory changes affecting corporate minimum taxes, and OBBBA guidance rather than new rate legislation. With only five months remaining before 2027 and the November 2026 midterms approaching, the legislative calendar offers limited opportunity for additional reconciliation measures on corporate rates. Market consensus reflects these timing and priority constraints. Plausible shifts could still arise from post-election session action if unified Republican control persists, a major fiscal package tied to spending or tariffs, or unexpected economic conditions prompting targeted relief.
Experimental AI-generated summary referencing Polymarket data. This is not trading advice and plays no role in how this market resolves. · Updated$15,959 Vol.
$15,959 Vol.
Dec 31, 2026
$15,959 Vol.
$15,959 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.
**Traders assign a 95.5% probability that the corporate tax rate will not be reduced before 2027 because Congress already enacted the One Big Beautiful Bill Act in July 2025, permanently extending most 2017 Tax Cuts and Jobs Act business provisions without lowering the 21% statutory rate further.** Subsequent administration priorities have centered on tariff implementation, regulatory changes affecting corporate minimum taxes, and OBBBA guidance rather than new rate legislation. With only five months remaining before 2027 and the November 2026 midterms approaching, the legislative calendar offers limited opportunity for additional reconciliation measures on corporate rates. Market consensus reflects these timing and priority constraints. Plausible shifts could still arise from post-election session action if unified Republican control persists, a major fiscal package tied to spending or tariffs, or unexpected economic conditions prompting targeted relief.
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
$15,959End 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.
**Traders assign a 95.5% probability that the corporate tax rate will not be reduced before 2027 because Congress already enacted the One Big Beautiful Bill Act in July 2025, permanently extending most 2017 Tax Cuts and Jobs Act business provisions without lowering the 21% statutory rate further.** Subsequent administration priorities have centered on tariff implementation, regulatory changes affecting corporate minimum taxes, and OBBBA guidance rather than new rate legislation. With only five months remaining before 2027 and the November 2026 midterms approaching, the legislative calendar offers limited opportunity for additional reconciliation measures on corporate rates. Market consensus reflects these timing and priority constraints. Plausible shifts could still arise from post-election session action if unified Republican control persists, a major fiscal package tied to spending or tariffs, or unexpected economic conditions prompting targeted relief.
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
$15,959End Date
Dec 31, 2026Market Opened
Nov 5, 2025, 1:03 PM ETResolver
0x65070BE91...**Traders assign a 95.5% probability that the corporate tax rate will not be reduced before 2027 because Congress already enacted the One Big Beautiful Bill Act in July 2025, permanently extending most 2017 Tax Cuts and Jobs Act business provisions without lowering the 21% statutory rate further.** Subsequent administration priorities have centered on tariff implementation, regulatory changes affecting corporate minimum taxes, and OBBBA guidance rather than new rate legislation. With only five months remaining before 2027 and the November 2026 midterms approaching, the legislative calendar offers limited opportunity for additional reconciliation measures on corporate rates. Market consensus reflects these timing and priority constraints. Plausible shifts could still arise from post-election session action if unified Republican control persists, a major fiscal package tied to spending or tariffs, or unexpected economic conditions prompting targeted relief.
Experimental AI-generated summary referencing Polymarket data. This is not trading advice and plays no role in how this market resolves. · Updated
Beware of external links.
Beware of external links.
Frequently Asked Questions