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TREAS/IRS | RIN: 1545-BQ84 | Publication ID: Fall 2024 |
Title: Corporate Alternative Minimum Tax | |
Abstract:
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. |
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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 |
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 |
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Timetable:
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Additional Information: 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 | |
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 4545, Washington, DC 20224 Phone:202 317-4718 Fax:855 576-2338 Email: james.yu@irscounsel.treas.gov |