The new bill has a 1% surcharge on corporate stock buybacks. Microstrategy is ahead of the curve, this incentives companies to buy Bitcoin instead of thier own stock.

https://www.cbsnews.com/news/budget-reconciliation-bill-build-back-better-act/

Under Mr. Biden's proposal, a 15% minimum tax will be imposed on corporate profits that large corporations report to shareholders, as well as a 1% surcharge on corporate stock buybacks. Those provisions would raise $450 billion in new revenue, according to the White House.