Sen. J.D. Vance (R-OH) is once again breaking from the corporate-friendly orthodoxy that has defined the Republican Party for decades and has introduced new legislation that would block tax-free corporate mergers.

Vance introduced the Stop Subsidizing Giant Mergers Act Thursday alongside Sen. Sheldon Whitehouse (D-RI). If signed into law, the bill would close a loophole that allows corporate mergers to take place without paying taxes.