FDAP

English Pronunciation fədăp' US, en /fəˈdæp/ Noun ? en tax en fixed, determinable, annual, or periodical a variety of income in US taxation. en The One, Big, Beautiful Bill https://waysandmeans.house.gov/wp-content/uploads/2025/05/The-One-Big-Beautiful-Bill-Section-by-Section.pdf 2025-05 32 w:United States House Committee on Ways & Means An entity which during the taxable year—a specified foreign entity has the direct or indirect authority to appoint a covered officer, a single foreign entity owns at least 10 percent of such entity, one or more specified foreign entities own in the aggregate at least 25 percent of such entity, at least 25 percent of the debt of such entity is held in the aggregate by one or more specified foreign entities, the entity knowingly makes FDAP payments to a specified foreign entity an amount equal to 10 percent of the annual gross receipts of the entity for the previous taxable year, or makes aggregate FDAP payments to one or more specified foreign entities of at least 25 percent of the annual FDAP payments of the entity for such previous tax year. https://web.archive.org/web/20260921194135/https://waysandmeans.house.gov/wp-content/uploads/2025/05/The-One-Big-Beautiful-Bill-Section-by-Section.pdf 21 September 2026 Anagrams en adfp PDAF FPDA PDFA