1545-BQ84 202504 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Corporate Alternative Minimum Tax

The final regulations will provide guidance on the application of the 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.

The IRS and Treasury solicited and received public comments on the proposed rules and held a public hearing on January 16, 2025. The IRS and Treasury are now reviewing and considering comments received, including those submitted after the comment period closed.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage Undetermined Undetermined Not subject to, not significant 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 Public Hearing 01/16/2025 Comment Period End 01/16/2025 Final Action 05/00/2026 REG-112129-23 Drafting attorney: Madeline Padner (202) 317-7006 Reviewing attorney: Sue-Jean Kim (202) 317-4728 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