The Book Minimum Tax

The book minimum tax is restoring a form of minimum tax for corporations that existed through 20 17. This time, companies that have more than one billion in average financial statement income re subject to a 15 % tax on their financial statement income. There are different rules for us. Subsidiaries of foreign parent groups. If the group is over a billion bit the us and at least 100 million then it's caught into he up in the tax as well. Andn that was fixed in the last version of the bill, that you use a tax depreciation, not a financial statement gap depreciation. So so accelerated depreciation will not cause you to be subject to the book minimume tax, if you work otherwise