美国：在尚未最终确定的CAMT指南中导航

DEPARTMENT OF THE TREASURY Institutions and Products); concerningsubmissions of comments or the publichearing, the Publications andRegulations Section, (202) 317–6901(not toll-free numbers) or by email atpublichearings@irs.gov(preferred).: Internal Revenue Service 26 CFR Part 1 [REG–112129–23] SUPPLEMENTARY INFORMATION RIN 1545–BQ84 Authority Corporate Alternative Minimum TaxApplicable After 2022 This document contains proposedadditions and amendments to 26 CFRpart 1 (Income Tax Regulations)addressing the application of thecorporate alternative minimum tax(CAMT) imposed by section 55 of theInternal Revenue Code (Code), asamended by the enactment of section10101 of Public Law 117–169, 136 Stat.1818, 1818–1828 (August 16, 2022),commonly known as the InflationReduction Act of 2022 (IRA). Theproposed additions and amendmentsare issued under section 56A, as addedto the Code by the IRA, section 59 of theCode, as amended by the IRA, andsection 1502 of the Code (proposedregulations), pursuant to the expressdelegations of authority provided underthose sections. The express delegationsrelied upon are referenced in the partsof the Explanation of Provisions sectionof this preamble describing theindividual sections of the proposedregulations. The proposed regulationsare also issued under the expressdelegation of authority under section7805 of the Code. AGENCY:Internal Revenue Service (IRS),Treasury.ACTION:Notice of proposed rulemakingand notice of public hearing. SUMMARY:This notice of proposedrulemaking provides proposedregulations that would address theapplication of the corporate alternativeminimum tax, which is imposed on theadjusted financial statement income ofcertain corporations based on theirapplicable financial statements forapplicable taxable years beginning after2022. The proposed regulations wouldaffect taxpayers that are applicablecorporations, certain taxpayers that owninterests in applicable corporations, andcertain entities in which applicablecorporations hold interests. Thisdocument also provides notice of apublic hearing on the proposedregulations. DATES:Written or electronic commentson this proposed rule must be receivedby December 12, 2024. A public hearingon these proposed regulations isscheduled to be held on January 16,2025, at 10 a.m. Eastern Time (ET).Requests to speak and outlines of topicsto be discussed at the public hearingmust be received by December 12, 2024.If no outlines are received by December12, 2024, the public hearing will becancelled. Requests to attend the publichearing must be received by 5 p.m. ETon January 14, 2025.:Commenters are strongly Background I. Overview As amended by section 10101 of theIRA, section 55 imposes the CAMTbased on the adjusted financialstatement income, as determined undersection 56A (AFSI), of an applicablecorporation, as determined undersection 59, for taxable years beginningafter December 31, 2022. In general,under section 59(k), a corporation is anapplicable corporation subject to theCAMT for a taxable year if it meets anaverage annual AFSI test for one ormore taxable years that (i) are beforethat taxable year, and (ii) end afterDecember 31, 2021.Section 55(a) provides that, for the ADDRESSESencouraged to submit public commentselectronically via the FederaleRulemaking Portal athttps://www.regulations.gov(indicate IRS andREG–112129–23) by following theonline instructions for submittingcomments. Requests for a public hearingmust be submitted as prescribed in the‘‘Comments and Requests for a PublicHearing’’ section. Once submitted to theFederal eRulemaking Portal, commentscannot be edited or withdrawn. TheDepartment of the Treasury (TreasuryDepartment) and the IRS will publishfor public availability any commentssubmitted to the IRS’s public docket.Send paper submissions to:CC:PA:01:PR (REG–112129–23), Room taxable year of an applicablecorporation, the amount of CAMTequals the excess (if any) of (i) thetentative minimum tax for the taxableyear, over (ii) the sum of the regular tax,as defined in section 55(c), for thetaxable year plus the tax imposed undersection 59A (commonly referred to asthe base erosion and anti-abuse tax, orBEAT). Section 55(b)(2)(A) providesthat, in the case of an applicablecorporation, the tentative minimum tax 5203, Internal Revenue Service, P.O. for the taxable year is the excess of (i)15 percent of AFSI for the taxable year,over (ii) the CAMT foreign tax credit, asdetermined under section 59(l), for thetaxable year. In the case of anycorporation that is not an applicablecorporation, section 55(b)(2)(B) providesthat the tentative minimum tax for thetaxable year is zero. to join in filing) a consolidated returnfor Federal income tax purposes (taxconsolidated group) for any taxableyear, AFSI for that group for that taxableyear must take into account items on thegroup’s AFS that are properly allocableto members of that group. However,section 56A(c)(2)(B) authorizes theSecretary to prescribe by regulationexceptions