美國當局發布了關於企業替代性最低稅 (CAMT) 的新臨時指南，將「安全港」收入門檻從 5 億美元提高至 8 億美元，並根據情況從 500 萬美元提高至 8000 萬美元。企業現在可能更容易避免被認定為 CAMT 適用企業，並且從 2025 日曆年開始的納稅年度起，企業還可獲得 CAMT 負債豁免。

US: Exemption from corporate alternative minimum tax is widened

The US authorities have issued new interim guidance on the corporate alternative minimum tax (CAMT), increasing the 'safe harbour' income thresholds from USD500 million to USD800 million and from USD5 million to USD80 million as applicable. Corporations may now find it easier to avoid qualification as an applicable corporation for CAMT purposes, and they are also being given a waiver for CAMT liabilities for tax years beginning in the 2025 calendar year.

Sources:
EY
US Treasury Department (Notice 2025-27,PDF)