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[Federal Register Volume 89, Number 233 (Wednesday, December 4, 2024)]
[Proposed Rules]
[Pages 96143-96144]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-28217]

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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-112129-23]
RIN 1545-BQ84

Corporate Alternative Minimum Tax Applicable After 2022

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking; extension of comment period.

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SUMMARY: 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.

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.

ADDRESSES: Commenters are strongly encouraged to submit public comments 
electronically via the Federal eRulemaking Portal at https://www.regulations.gov (indicate IRS and REG-112129-23) by following the 
online instructions for submitting comments. Once submitted to the 
Federal eRulemaking Portal, comments cannot be edited or withdrawn. The 
Department of the Treasury (Treasury Department) and the IRS will 
publish for public availability any comments submitted to the IRS's 
public docket. Send paper submissions to: CC:PA:01:PR (REG-112129-23), 
Room 5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin 
Station, Washington, DC 20044.

[[Page 96144]]

FOR FURTHER INFORMATION CONTACT: Concerning proposed Sec. Sec.  1.56A-
1, 1.56A-9, 1.56A-11, 1.56A-12, 1.56A-23, except for paragraphs (e) and 
(f), and 1.59-2, except for paragraphs (e), (f) and (h), Madeline 
Padner at (202) 317-7006, concerning proposed Sec. Sec.  1.56A-2 and 
1.56A-3, Frank Dunham III at (202) 317-7009, concerning proposed Sec.  
1.56A-17, James Yu at (202) 317-4718, and concerning proposed 
Sec. Sec.  1.56A-15 and 1.56A-16, except for issues related to 
partnerships, C. Dylan Durham at (202) 317-7005, each of the Office of 
Associate Chief Counsel (Income Tax and Accounting), and for issues 
related to partnerships, Elizabeth Zanet or Brian Barrett of the Office 
of Associate Chief Counsel (Passthroughs and Special Industries), at 
(202) 317-6850; concerning proposed Sec.  1.56A-4, Daren J. Gottlieb at 
(202) 317-6938, concerning proposed Sec.  1.56A-6, Dylan J. Steiner at 
(202) 317-6934, concerning proposed Sec.  1.56A-7, Ryan Connery at 
(202) 317-6933, concerning proposed Sec. Sec.  1.56A-8 and 1.59-4, John 
J. Lee at (202) 317-6936, concerning proposed Sec.  1.56A-26(d), 
Michelle L. Ng at (202) 317-6939, concerning proposed Sec.  1.56A-27, 
Joel Deuth at (202) 317-6938, and concerning proposed Sec.  1.59-3, 
Karen Walny at (202) 317-6938, each of the Office of Associate Chief 
Counsel (International); concerning proposed Sec. Sec.  1.56A-18, 
1.56A-19, 1.56A-21, 1.56A-26, 1.1502-2, 1.1502-3, 1.1502-53, 1.1502-55, 
and 1.1502-56A, Jeremy Aron-Dine, William W. Burhop, or John Lovelace, 
concerning proposed Sec. Sec.  1.56A-23(e) and (f) and 1.59-2(f) and 
(h), Jeremy Aron-Dine or William W. Burhop, each of the Office of 
Associate Chief Counsel (Corporate) at (202) 317-3181; concerning 
proposed Sec.  1.56A-13, Diane Bloom at 202-317-6301, concerning 
proposed Sec.  1.56A-14, Seth Groman at 202-317-5640, and concerning 
proposed Sec.  1.59-2(e), Chris Dellana at 202-317-4726, each of the 
Office of Associate Chief Counsel (Employee Benefits, Exempt 
Organizations, and Employment Taxes); concerning proposed Sec. Sec.  
1.56A-5, 1.56A-10, and 1.56A-20, Elizabeth Zanet or Brian Barrett, each 
of the Office of Associate Chief Counsel (Passthroughs and Special 
Industries) at (202) 317-6850; concerning proposed Sec.  1.56A-22, Ian 
Follansbee at (202) 317-6995, concerning proposed Sec. Sec.  1.56A-24 
and 1.56A-25, Vanessa Mekpong at (202) 317-6842, each of the Office of 
Associate Chief Counsel (Financial Institutions and Products); 
concerning submissions of comments or the public hearing, the 
Publications and Regulations Section, at (202) 317-6901 (not toll-free 
numbers) or by email at [email protected] (preferred).

SUPPLEMENTARY INFORMATION: A notice of proposed rulemaking and request 
for comments that appeared in the Federal Register on Friday, September 
13, 2024 (89 FR 75062) announced that written or electronic comments 
must be received by December 12, 2024. The due date to receive comments 
has been extended to Thursday, January 16, 2025. The public hearing has 
not been extended and is still scheduled for January 16, 2025, at 10 
a.m. ET. The deadline for submitting requests to speak at the hearing 
and submitting outlines for speaking at the hearing has not been 
extended and is still December 12, 2024, as originally stated in the 
notice of proposed rulemaking and notice of public hearing (REG-112129-
23). Requests to speak at the public hearing must be made by email to 
[email protected] and still must be received by December 12, 2024. 
Persons who wish to present oral comments at the public hearing must 
submit written or electronic comments and an outline of the topics to 
be discussed as well as the time to be devoted to each topic, not to 
exceed ten minutes in total, by December 12, 2024.

Kalle L. Wardlow,
Federal Register Liaison, Publications & Regulations Section, Associate 
Chief Counsel, (Procedure and Administration).
[FR Doc. 2024-28217 Filed 12-3-24; 8:45 am]
BILLING CODE 4830-01-P
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