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TREAS/IRS RIN: 1545-BQ84 Publication ID: Spring 2025 
Title: Corporate Alternative Minimum Tax 
Abstract:

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.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: Undetermined  Unfunded Mandates: Undetermined 
EO 14192 Designation: Not subject to, not significant 
CFR Citation: 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    ...     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 56A    26 U.S.C. 59    26 U.S.C. 1502    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  09/13/2024  89 FR 75062   
Public Hearing  01/16/2025 
Comment Period End  01/16/2025 
Final Action  05/00/2026 
Additional Information: 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
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
James Yu
Senior Counsel
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 4501,
Washington, DC 20224
Phone:202 317-4718
Fax:855 576-2338
Email: james.yu@irscounsel.treas.gov