The top marginal federal corporate tax rate is currently 35% (Cornell Law, CNBC, Harvard Business Review). The date that any change to the marginal rate would take effect is immaterial to the resolution of this question. _{Confused? Check our FAQ or ask us for help.}

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H.R. 1 reduced the corporate tax rate to 21%. This question closed as "B) Yes, to a rate greater than 20% but less than 25%" with and end date of 22 December 2017. _{See our FAQ to learn about how we resolve questions and how scores are calculated.}