The deciding source is the Public Laws of the United States, using the federal corporate tax rate codified in 26 U.S.C., Subtitle A, Chapter 1, Subchapter A, Part II, currently 21%. The outcome is Yes if that rate for tax year 2028 is above the value specified in the market question and No otherwise. Resolution is at 12:00 AM ET on January 1 of the year named in the market question, and the outcome can resolve early if it becomes determinable. If the US Code shows a pending update from a newly enacted public law that affects the result, the outcome follows that enacted law. If publication of the enacted law is delayed, resolution waits until it is published.

The deciding source is the Public Laws of the United States, using the federal corporate tax rate codified in 26 U.S.C., Subtitle A, Chapter 1, Subchapter A, Part II, currently 21%. The outcome is Yes if that rate for tax year 2028 is above the value specified in the market question and No otherwise. Resolution is at 12:00 AM ET on January 1 of the year named in the market question, and the outcome can resolve early if it becomes determinable. If the US Code shows a pending update from a newly enacted public law that affects the result, the outcome follows that enacted law. If publication of the enacted law is delayed, resolution waits until it is published.