Relating to taxation of multinational corporations; prescribing an effective date.

Includes, for purposes of corporate excise tax, a corporation incorporated in the United States or a foreign country in the determination of unitary relationship among corporations. Establishes the Perinatal, Child and Maternal Health Fund to fund programs to support the health and well-being of parents and young children. Transfers an amount equal to the estimated increase in revenue attributable to the change in tax treatment of multinational taxpayers to the fund.