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Corporate AMT Is Becoming A Modeling Trap

Corporate AMT Is Becoming A Modeling Trap

The corporate minimum tax was supposed to hit a small group of very large companies. The messy part is that the bill can move when accounting assumptions move.

Larry Olson
August 12, 2026

That is why the latest fight matters. If the rules stay fuzzy, tax teams may spend the year modeling a 15% minimum tax that changes after the numbers are already inside budgets, earnings calls, and quarterly payment plans.

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