PODD · 10-Q · 2026Q2 · Full report

U.S. Tax Law Changes

INSULET CORP · 2026-08-05 · Importance 37 · Surprise 42

The United States enacted the One Big Beautiful Bill Act during 2025, extending certain Tax Cuts and Jobs Act provisions and changing international tax rules through 2027. Insulet’s 2026 effective tax rate is affected by changes to the allocation of research and development expenses for Foreign-Derived Deduction-Eligible Income and other international tax reforms. The legislation’s effects were not material to the company’s consolidated financial statements for the three and six months ended June 30, 2026.

Key facts

• During 2025, the One Big Beautiful Bill Act (“OBBBA”) was enacted in the United States. source
• Our effective tax rate for 2026 is affected by changes to the allocation of research and development expenses for purposes of the Foreign-Derived Deduction-Eligible Income (“FDDEI”), as well as other international tax reforms enacted under OBBBA. source