Has the United States introduced a 15% tax on superprofits, as LFI MEP Manon Aubry claims?

Has the United States become more severe than France in terms of corporate taxation? In any case, this is what left-wing elected officials have been saying for several days on Twitter, and first and foremost LFI MEP Manon Aubry: “The United States is also starting to tax superprofits. Soon, there will really be only Emmanuel Macron who will refuse to do so. L’Insoumise reacted earlier this week to a publication by United States President Joe Biden who rejoiced on Sunday that the big plan for Climate and Health – I'”Inflation Reduction Act– voted in the Senate on August 7, had been supplemented by tax measures to reduce the public deficit. Among the latter, a new 15% tax on companies whose profits exceed a billion dollars.

While theNational Assembly debated in early August the amending finance billthe Nupes and the RN had tabled several amendments to tax the famous “superprofits