{"abstract":"This document extends the period to submit comments for a notice of proposed rulemaking (REG-112129-23), while retaining the deadline to submit requests to speak at, and outlines for, the public hearing for the proposed rulemaking which was published in the Federal Register on Friday, September 13, 2024. The proposed regulations relate to the corporate alternative minimum tax, which is imposed on the adjusted financial statement income of certain corporations for applicable taxable years beginning after 2022.","action":"Notice of proposed rulemaking; extension of comment period.","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/2024/12/04/2024-28217.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"1","title":26}],"citation":"89 FR 96143","comment_url":"http://www.regulations.gov/commenton/IRS-2024-0046-0012","comments_close_on":"2025-01-16","correction_of":null,"corrections":[],"dates":"The comment period to submit written or electronic comments for the notice of proposed rulemaking published on September 13, 2024 (89 FR 75062) is extended from December 12, 2024, to Thursday, January 16, 2025. The deadline to request to speak at the public hearing and the deadline for submitting outlines for speaking at the public hearing, as stated in the notice of proposed rulemaking (REG-112129-23) published on September 13, 2024 (89 FR 75062) remains December 12, 2024. The IRS must receive speakers' outlines of the topics to be discussed at the public hearing by December 12, 2024. If no outlines are received by December 12, 2024, the public hearing will be cancelled.","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":39,"comment_start_date":"2024-12-04","updated_at":"2026-06-30T01:56:44.083-04:00","comment_url":"https://www.regulations.gov/commenton/IRS-2024-0046-0012","allow_late_comments":true,"id":"IRS-2024-0046-0012","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":"2024-28217","effective_on":null,"end_page":96144,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2024/12/04/2024-28217.xml","html_url":"https://www.federalregister.gov/documents/2024/12/04/2024-28217/corporate-alternative-minimum-tax-applicable-after-2022","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2024-28217?publication_date=2024-12-04","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2024-12-04/2024-28217/mods.xml","not_received_for_publication":null,"page_length":2,"page_views":{"count":780,"last_updated":"2026-08-23 20:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2024-12-04/pdf/2024-28217.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-28217.pdf?1733233521","publication_date":"2024-12-04","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2024/12/04/2024-28217.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":39,"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-2024-0046-0012","regulation_id_number":"1545-BQ84","title":"Corporate Alternative Minimum Tax Applicable After 2022 (REG-112129-23)","checked_regulationsdotgov_at":"2026-07-01T08:55:03Z"},"regulations_dot_gov_url":"http://www.regulations.gov/commenton/IRS-2024-0046-0012","significant":false,"signing_date":null,"start_page":96143,"subtype":null,"title":"Corporate Alternative Minimum Tax Applicable After 2022","toc_doc":"Corporate Alternative Minimum Tax Applicable After 2022","toc_subject":null,"topics":[],"type":"Proposed Rule","volume":89}