Tax Analysts’s next episode of Taxing Issues, “Corporate Tax Incentives and CAMT After the OBBBA” will be on Wednesday, January 28, 2026, from 2-3 pm ET. You can sign up for this free webinar at the above link.

As companies assess the favorable corporate tax changes introduced by the One Big Beautiful Bill Act, some may find an unwelcome surprise: the same provisions that reduce taxable income may increase exposure to the corporate alternative minimum tax (CAMT). The OBBBA’s expensing benefits and extended credits from the Tax Cuts and Jobs Act can generate cash tax savings, but they do not reduce adjusted financial statement income. As a result, even when regular tax liability decreases, CAMT liability may still arise. Key areas where this tension is most pronounced include the treatment of research and experimental  expenditures under section 174, the interest limitation under section 163(j), and the newly defined foreign-derived deduction-eligible income. How should corporations approach planning when statutory incentives and CAMT rules conflict? What does this dynamic suggest for future legislative or regulatory responses? 

Tax Analysts is offering this episode of Taxing Issues as a free service to the public, and all attendees can receive CPE credits. To do so, you must register for the webcast before it starts and log in no later than the scheduled start time. You also must request CPE credits before each webcast, and you must answer the polling questions that will be asked throughout the event.