WASHINGTON (Reuters) - The White House on Wednesday declined to comment on the latest so-called tax-inversion deal by a major U.S. company, but said legislation was needed to close the loophole. Asked at a White House briefing about a $16.5 billion deal announced on Monday by Johnson Controls Inc (JCI.N), a U.S. maker of car batteries and heating and ventilation equipment, to acquire Ireland-based peer Tyco International Plc TYC.N, spokesman Josh Earnest said he would not comment on specific deals. “Ultimately, we need legislation to address this loophole,” he said. 