Resolution criteria on PolyGram: This market will resolve to "Yes" if Donald J. Trump, as President of the United States, signs into law a bill that lowers the corporate tax rate in the United States below 21% at any point by December 31, 2026, 11:59 PM ET. Otherwise, this market will resolve to "No." Note that the cut does not need to go into effect before the resolution date - it just needs to be signed into law by then. This market's primary resolution source will be official information from the Trump administration, however a consensus of credible information will also be used.
PolyGram is an on-chain prediction market where you trade YES or NO outcome shares with real USDC on Polygon. For this market, buy YES if you believe the event will happen, or NO if you think it won't. Your maximum loss is your stake — winning shares pay $1.00 each at resolution. Unlike sportsbooks, there is no house edge: prices are set by supply and demand from other traders and reflect the crowd's real-time probability.
Market outcomes
| Will Trump cut corporate taxes before 2027? | 8% YES | 93% NO |
The question concerns whether a Trump administration will enact legislation reducing the federal corporate tax rate below 21% before the end of 2026. The current statutory rate of 21% was established under the Tax Cuts and Jobs Act of 2017, Trump's signature legislative achievement during his first term. Any reduction would require passage through Congress and presidential signature, with the bill needing to be signed by 31 December 2026 regardless of implementation date.
The 8% implied probability on Polymarket's order book reflects substantial structural headwinds. During Trump's first presidency, corporate tax cuts faced no Democratic opposition in a Republican-controlled Congress, yet reducing rates further proved politically difficult even then. A divided Congress—particularly with Democratic Senate control or narrow Republican margins—would require either bipartisan support or reconciliation procedures with strict budgetary constraints. Historical precedent suggests major tax legislation takes considerable time to negotiate and pass; the 2017 act took roughly ten months from introduction to signature.
Traders should monitor several catalysts through 2026: Trump administration tax policy announcements, congressional budget resolutions, and any shifts in Republican control of the Senate or House. Recent reporting indicates Republican leadership has discussed tax extensions and modifications rather than rate reductions as priorities. The timeline remains compressed—meaningful legislative action would need to commence within the first half of 2026 to allow passage before year-end. Any early signals regarding Republican tax priorities and congressional appetite for corporate rate cuts would materially affect probability assessments.
Resolution is handled by the UMA optimistic oracle on Polygon. A proposer submits the outcome, a two-hour dispute window opens, and if no one stakes a counter-claim the payout is final. Contested outcomes escalate to UMA token-holder voting. Payouts clear in USDC to the winning side.
The mechanics for trading "Will Trump cut corporate taxes before 2027?" are the same as any other PolyGram political event contract. Each YES share resolves to $1 if the event happens, or $0 if it doesn't. The current price between 0¢ and 100¢ is the market's probability estimate, set live by the order book.
$16K in lifetime turnover and $5K of resting liquidity puts this market in the below the median by volume for politics contracts on PolyGram. Order-book depth is thin — large orders may need to be split across the book or executed as limit orders.
The market has been open for 6 months — long enough that the order book is mature and price is well-anchored to fundamentals.
Higher-volume markets tend to have tighter spreads and faster price discovery — meaning the displayed YES/NO percentages are more likely to reflect the true crowd-implied probability rather than a single trader's directional view.
As of today, traders on Polymarket price this outcome at 8%. The number updates continuously as the order book clears. PolyGram mirrors the same live odds with locale-aware formatting and USDC settlement.
Resolution is handled by the UMA optimistic oracle on Polygon. A proposer submits the outcome, a 2-hour dispute window opens, and if uncontested the payout is final. Contested outcomes escalate to UMA token holders.
This prediction market is scheduled to close on 31 December 2026. After the resolving event occurs, settlement typically clears within 24 hours once the UMA optimistic oracle confirms the outcome. All payouts are in USDC on the Polygon network.
To trade on this prediction market, create a free PolyGram account at polygram.ink, deposit USDC via Polygon, and place a YES or NO order on the outcome you believe in. You can learn more on our how-it-works page. Your maximum loss is limited to your stake — there is no leverage or margin.
When the outcome is determined, winning YES shares pay out $1.00 each in USDC, while losing shares pay $0. Settlement is handled by the UMA optimistic oracle on Polygon — a proposer submits the result, a two-hour dispute window opens, and if uncontested, payouts are distributed automatically. You can withdraw your winnings to any Polygon wallet.
Prediction-market positions can lose 100% of staked capital. Outcomes are uncertain by definition — historical accuracy of crowd-implied probabilities is high in aggregate but not for any single market. PolyGram does not provide investment advice. Trade only with capital you can afford to lose.
Regulatory status varies by jurisdiction. Germany, the United States, and most EU countries treat Polymarket-style event contracts under one of three frameworks: financial derivative, gambling product, or unregulated novel asset. Consult local counsel before trading.
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