On November 10, 2025, TEI submitted comments on the implementation of a number of the provisions in the One Big Beautiful Bill Act (OBBBA). The Tax Reform Task Force, whose chair is Andreia Verissimo, in coordination with TEI Tax Counsel Kelly Madigan, prepared the comments. The comments focused on the interaction between the Corporate Alternative Minimum Tax (CAMT) and section 174A, including a detailed discussion of the statutory grant of rulemaking authority in sections 56A(c)(15) and 56A(e) and the purposes of the CAMT. The comments also addressed modified section 168(k), section 904(b), and section 205(b)(3); and reinstated section 958(b)(4).
Read the comments here
Committee