1545-BQ84 202410 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Corporate Alternative Minimum Tax

The proposed regulations would provide guidance on the application of the new corporate alternate minimum tax (CAMT), as added to the Internal Revenue Code by the enactment of Section 10101 of Public Law 117-169, 136 Stat. 1818, 1818-1828 (August 16, 2022), commonly referred to as the Inflation Reduction Act of 2022.

Prior to drafting the proposed regulations, Treasury and the IRS published a number of notices and invited public comment.  Comments were received, and these comments were considered in drafting the NPRM.  The NPRM provides for a formal public comment period and the opportunity for a public hearing.  Written and verbal comments will be considered when drafting the final regulations.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage Undetermined Undetermined 26 CFR 1.56A-0 26 CFR 1.56A-1 26 CFR 1.56A-2 26 CFR 1.56A-3 26 CFR 1.56A-4 26 CFR 1.56A-5 26 CFR 1.56A-6 ... 26 U.S.C. 56A 26 U.S.C. 59 26 U.S.C. 1502 26 U.S.C. 7805 No NPRM 09/13/2024 89 FR 75062 Final Action 11/00/2025 REG-112129-23 Drafting attorney: Madeline Padner (202) 317-7006 Reviewing attorney: John Aramburu (202) 317-7006 Treasury attorney: Heather Harman (202) 622-2623 and Dan Penrith (202) 679-2039 CC:ITA Undetermined None No No No James Yu Senior Counsel 1545 Internal Revenue Service IRS 202 317-4718 855 576-2338 james.yu@irscounsel.treas.gov 1111 Constitution Avenue NW, Room 4501, Washington DC 20224