This market will resolve to Yes even if the tax rate is only lowered for future years. Other provisions that may affect the amount of corporate tax paid by a given corporation, but are not the corporate income tax rate-- such as rules affecting what income counts as taxable or affecting deductions, credits, and other tax attributes relevant to corporations--do not affect the resolution of the Contract. Surtaxes imposed on (or removed from) taxable income or (adjusted) gross income are encompassed in the Payout Criterion. Increases in taxes imposed on (or removed from) specific kinds of corporate income that are not taxable income or (adjusted) gross income are not relevant for the Payout Criterion.