On 17 May 2016, U.S. House Ways and Means Committee ranking minority member Sander M. Levin D-MI introduced the Protecting the U.S. Corporate Tax Base Act of 2016. The bill calls for stricter anti-inversion rules against hopscotch lending and decontrolling - two common tax avoidance practices.

A hopscotch loans allows a foreign parent or affiliate to bypass U.S. taxation by borrowing deferred …