Creates a 15% corporate alternative minimum tax rate for corporations with average annual earnings that exceed $1 billion over three taxable years. While tax rates on individuals and households will remain the same.  CAMT-exempt are companies with combined income with unrelated businesses of shared ownership of an investment fund/partnership even if it exceeds the threshold and corporate subsidiaries of private equity firms. Affected companies should consider the impact of increased tax liability on their cash flows, forecasts, and investment/growth strategies.