8legs: The tax law center

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Statement on CAMT Guidance

The Tax Law Center opposes Treasury guidance allowing retroactive R&E expensing for CAMT purposes, calling it potentially unlawful under the statute.
The organization argues any carveout could be hard to justify under statutory authority and would resemble prior guidance that erodes the CAMT base.
The Tax Law Center plans to scrutinize eventual CAMT guidance for justification and statutory authorization.
The center notes it has provided rigorous CAMT comments and analysis amid related notices and guidance.
The statement links CAMT guidance to broader debates on the merits and statutory limits of the tax.
The Tax Law Center frames the guidance issue as one where industry lobbying could influence CAMT implementation contrary to the statute.
The center emphasizes that CAMT guidance should be grounded in statutory authority, not policy preference.
The statement references related Tax Law Center resources on CAMT implementation and related notices.
The publication date on the statement is December 12, 2025, indicating its archival context.
The Tax Law Center identifies itself as independent from client interests in its CAMT commentary.

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