On 20 January 2015, the bill known as The Stop Corporate Inversions Act of 2015 was reintroduced by U.S. Senators Dick Durbin and Jack Reed, and U.S. Representatives Sander Levin and Lloyd Doggett. The bill was originally introduced in the U.S. House of Representative and the Senate in May 2014, but was not enacted.

The bill is focused on closing what is seen as a corporate inversion loophole,…