The IRA has made it impossible for large profitable companies to pay $0 in taxes. They’re now subject to a 15% minimum tax even if their tax burden could be $0 by using loopholes.
Currently it just applies to large corporations making a ton of money, but it would be easy enough to widen the net.
So remember, Trump made some billionaire CEOs and companies pay $0 in taxes. Biden made them pay 15%. There’s your reason to vote for him.