The Inflation Reduction Act of 2022 created the corporate alternative minimum tax (CAMT), which imposes a 15% minimum tax on the adjusted financial statement income (AFSI) of large …

2023年12月15日 · The Inflation Reduction Act created the CAMT, which imposes a 15% minimum tax on the adjusted financial statement income (AFSI) of large corporations for taxable years …

2025年2月9日 · Explore the essentials of the Corporate Alternative Minimum Tax, including compliance, calculations, and filing requirements. The Corporate Alternative Minimum Tax …

2023年9月28日 · The IRS has released significant guidance (Notice 2023-64) on the new corporation alternative minimum tax (CAMT) with important rules for determining who is …

On September 13, 2024, Treasury and the IRS published proposed regulations (REG-122129-23) regarding the corporate alternative minimum tax (CAMT). These proposed rules generally …

The new Corporate Alternative Minimum Tax (CAMT) was signed into law on August 16, 2022, as part of the legislation commonly referred to as the Inflation Reduction Act. However, as the …

2025年2月4日 · The corporate alternative minimum tax (CAMT) is a 15% minimum tax applied to large corporations based on their AFSI, not taxable income. It ensures that companies pay a …

2023年1月23日 · The 15% corporate alternative minimum tax (CAMT) was enacted in 2022. The CAMT applies only to some large, profitable corporations and corporate groups.

2024年9月17日 · The CAMT was created by the Inflation Reduction Act of 2022 to impose a 15% minimum tax on the “adjusted financial statement income” (AFSI) of an “Applicable …

The CAMT imposes a minimum tax on an “applicable corporation” equal to the excess of 15% of its adjusted financial statement income (AFSI) (minus a foreign tax credit) over its regular …