diff --git a/includes/class-wc-discount.php b/includes/class-wc-discount.php
new file mode 100644
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+++ b/includes/class-wc-discount.php
@@ -0,0 +1,77 @@
+<?php
+/**
+ * A single discount.
+ *
+ * Represents a fixed or percent based discount at cart level. Extended by cart
+ * and order discounts since they share the same logic for things like tax
+ * calculation.
+ *
+ * @author  Automattic
+ * @package WooCommerce/Classes
+ * @version 3.2.0
+ * @since   3.2.0
+ */
+
+/**
+ * Discount class.
+ */
+class WC_Discount {
+
+	/**
+	 * Data array, with defaults.
+	 *
+	 * @var array
+	 */
+	protected $data = array(
+		'id'       => '',
+		'discount' => 0,
+	);
+
+	/**
+	 * Coupon ID.
+	 *
+	 * @param string $id
+	 */
+	public function set_id( $id ) {
+
+	}
+
+	/**
+	 * Discount amount - either fixed or percentage.
+	 *
+	 * @param string $amount
+	 */
+	public function set_amount( $amount ) {
+
+	}
+
+	/**
+	 * Amount of discount this has given in total.
+	 */
+	public function set_discount_total() {
+
+	}
+
+	/**
+	 * Array of negative taxes.
+	 */
+	public function set_taxes() {
+
+	}
+
+	/**
+	 * Calculates the amount of negative tax to apply for this discount, since
+	 * discounts are applied before tax.
+	 *
+	 * For percent discounts this is simply a percent of each cart item's tax.
+	 *
+	 * For fixed discounts, the taxes are calculated proportionally so the
+	 * discount is fairly split between items.
+	 *
+	 * @return [type] [description]
+	 */
+	public function calculate_negative_taxes() {
+
+	}
+
+}