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. 

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 Once submitted to the Federal eRulemaking Portal, comments cannot be edited or withdrawn.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. 

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