It already is law in the US - CAMT; > The Inflation Reduction Act created the CAMT, which imposes a 15% minimum tax on the adjusted financial statement income

It already is law in the US - CAMT; > The Inflation Reduction Act created the CAMT, which imposes a 15% minimum tax on the adjusted financial statement income (AFSI) of large corporations for taxable years beginning after Dec. 31, 2022. The CAMT generally applies to large corporations with average annual financial statement income exceeding $1 billion. https://www.irs.gov/newsroom/irs-clarifies-rules-for-new-corporate-alternative-minimum-tax# https://www.irs.gov/newsroom/irs-clarifies-rules-for-new-cor...