Inflation Reduction Act of 2022 (Public Law 117–169). Pays/Territoire États-Unis d'Amérique Type du document Législation Date 2022 Source FAO, FAOLEX Titre completAn Act To provide for reconciliation pursuant to title II of S. Con. Res. 14. Sujet Air et atmosphère, Énergie Mot clé Changement de climat Émissions Crédit Conservation de l'énergie/production de l'énergie Production d'énergie hydroélectrique Subvention/incitation Commerce/industrie/sociétés Énergie nucléaire Énergie renouvelable Taxe/impôt Développement durable Peuples autochtones Protection sociale Aire géographique Amériques, Arctique, Pacifique du Est, Amérique du Nord, Atlantique Nord Résumé The Act contains amendments to the Internal Revenue Code of 1986. Title I of the document, “Committee on Finance,” includes a subtitle on deficit reduction. Section 10001 specifies that amendments or repeals are expressed in terms of amendments to or repeals of sections or other provisions of the Internal Revenue Code of 1986. Part 1 of this subtitle deals with corporate tax reform and includes Section 10101, which imposes a corporate alternative minimum tax. The section also includes definitions and rules for determining whether a corporation is an “applicable corporation” subject to this tax. The document also includes information about an excise tax on the repurchase of corporate stock. Chapter 37, “Repurchase of Corporate Stock,” imposes a tax equal to 1 percent of the fair market value of any stock repurchased by a covered corporation during the taxable year. A covered corporation is defined as any domestic corporation whose stock is traded on an established securities market. The chapter includes rules for determining what constitutes a repurchase and for adjusting the amount taken into account under certain circumstances. Texte intégral Anglais Site web www.congress.gov