Monte Silver, Tax lawyer
Senate bill similar to House bill. NO CHANGES to US corp tax rates or $11.5 estate tax limits

As previously predicted when the House version of "Build Back Better" passed, the Senate version changed very little.
In fact, the key provisions impacting expats remained the same:
Changes to how GILTI is calculated
More NIIT tax for those earning more than $400,000 ($500,000 if married)
Additional 5% tax for people earning $10,000,000
The BIGGER news is that neither the House or Senate bill touched the US OR the Estate tax $11.5M exemption. Biden and the Democrats made a lot of noise about increasing the corporate tax rate and decreasing the estate tax exemption. But did not happen.
To see prior post with analysis of House bill: www.silvercolaw.com/post/us-tax-bill-passes-house-overview-of-the-new-provisions-and-their-impact-on-you
To see the key provisions of the senate bill, see https://drive.google.com/file/d/1w04tS80gIn_qM8Mu67olHFW-pg2igmtf/view?usp=sharing