07/01/2020
https://congress.gov...
"Mr. HERN. So then it is a yes, you have given it to JCT then."
"It makes no sense to me that non-refundable tax credits are treated worse than refundable tax credits in the OECD Pillar Two rules."
"Thank you, Mr. Chairman, for holding this important meeting."
"So, it would be credits that would incentivize certain companies to possibly stay there and do business and pick and choose winners and losers for in-country competition, favoring one competitor over ..."