{"abstract":"This notice of proposed rulemaking provides proposed regulations that would address the application of the corporate alternative minimum tax, which is imposed on the adjusted financial statement income of certain corporations based on their applicable financial statements for applicable taxable years beginning after 2022. The proposed regulations would affect taxpayers that are applicable corporations, certain taxpayers that own interests in applicable corporations, and certain entities in which applicable corporations hold interests. This document also provides notice of a public hearing on the proposed regulations.","action":"Notice of proposed rulemaking and notice of public hearing.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2024/09/13/2024-20089.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"89 FR 75062","comment_url":"http://www.regulations.gov/commenton/IRS-2024-0046-0001","comments_close_on":"2024-12-12","correction_of":null,"corrections":[],"dates":"Written or electronic comments on this proposed rule must be received by December 12, 2024. A public hearing on these proposed regulations is scheduled to be held on January 16, 2025, at 10 a.m. Eastern Time (ET). Requests to speak and outlines of topics to be discussed at the public hearing must be received by December 12, 2024. If no outlines are received by December 12, 2024, the public hearing will be cancelled. Requests to attend the public hearing must be received by 5 p.m. ET on January 14, 2025.","disposition_notes":null,"docket_ids":["REG-112129-23"],"dockets":[{"supporting_documents":[{"title":"Public Hearing Agenda (REG-112129-23)","document_id":"IRS-2024-0046-0060"}],"agency_name":"IRS","documents":[{"comment_count":60,"comment_start_date":"2024-09-13","updated_at":"2026-03-04T00:56:19.118-05:00","comment_url":"https://www.regulations.gov/commenton/IRS-2024-0046-0001","allow_late_comments":true,"id":"IRS-2024-0046-0001","comment_end_date":"2025-01-17","regulations_dot_gov_open_for_comment":true}],"supporting_documents_count":1,"id":"IRS-2024-0046","title":"Corporate Alternative Minimum Tax Applicable After 2022 (REG-112129-23)"}],"document_number":"2024-20089","effective_on":null,"end_page":75243,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2024/09/13/2024-20089.xml","html_url":"https://www.federalregister.gov/documents/2024/09/13/2024-20089/corporate-alternative-minimum-tax-applicable-after-2022","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2024-20089?publication_date=2024-09-13","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2024-09-13/2024-20089/mods.xml","not_received_for_publication":null,"page_length":182,"page_views":{"count":14844,"last_updated":"2026-04-04 12:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2024-09-13/pdf/2024-20089.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-20089.pdf?1726145122","publication_date":"2024-09-13","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2024/09/13/2024-20089.txt","regulation_id_number_info":{"1545-BQ84":{"issue":"202504","html_url":"https://www.federalregister.gov/regulations/1545-BQ84/corporate-alternative-minimum-tax","title":"Corporate Alternative Minimum Tax","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202504&RIN=1545-BQ84&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BQ84"],"regulations_dot_gov_info":{"supporting_documents":[{"title":"Public Hearing Agenda (REG-112129-23)","document_id":"IRS-2024-0046-0060"}],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BQ84/corporate-alternative-minimum-tax","title":"Corporate Alternative Minimum Tax"},"comments_count":60,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2024-0046","supporting_documents_count":1,"docket_id":"IRS-2024-0046","document_id":"IRS-2024-0046-0001","regulation_id_number":"1545-BQ84","title":"Corporate Alternative Minimum Tax Applicable After 2022 (REG-112129-23)","checked_regulationsdotgov_at":"2026-03-05T09:55:04Z"},"regulations_dot_gov_url":"http://www.regulations.gov/commenton/IRS-2024-0046-0001","significant":false,"signing_date":null,"start_page":75062,"subtype":null,"title":"Corporate Alternative Minimum Tax Applicable After 2022","toc_doc":"Corporate Alternative Minimum Tax Applicable after 2022","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":89}