American Bankers Association
IRSRulemakingIRS-2024-0046

Corporate Alternative Minimum Tax Applicable After 2022 (REG-112129-23)

RIN
1545-BQ84
Last modified
Jun 30, 2026
Comment window
closed 558d ago
American Bankers Association filings
2

Activity

American Bankers Association filed 2 comments on this docket between Dec 19, 2024 and Jan 26, 2026. 35 other organizations filed here. The comment window closed 558d ago.

What American Bankers Association filed (2)

Jan 26, 2026· Comment from American Bankers Association· IRS-2024-0046-0088

Attached please find comments from the American Bankers Association. Please don't hesitate to reach out to Joey Connor to discuss these comments further. Thank you for your time and consideration.

Dec 19, 2024· Comment from American Bankers Association· IRS-2024-0046-0022

Attached please find the American Bankers Association's comments to the IRS on REG–112129–23. If you have any questions or concerns, please don't hesitate to contact me at JConnor@aba.com

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.

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