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CAMT Update: Impacts of the One Big Beautiful Bill Act and Recent Guidance

CPE 1.0

Webcast

Webcast overview

KPMG LLP invites you to attend a 60-minute webcast that will explore the impacts of provisions in the One Big Beautiful Bill Act (OB3) as well as the impact of recent CAMT guidance on CAMT liability determinations for the 2024 and 2025 tax years.

Presenters from the KPMG Washington National Tax office will cover top-of-mind topics, including:

  • An overview of impacts on CAMT of key business provisions in OB3
  • Considerations for taxpayers that have general business credits and have a CAMT liability
  • An overview of recent guidance from Treasury and IRS on CAMT, including the potentially favorable but not-so-simple options available for applicable corporations who are partners
  • Considerations for taxpayers for 2024 and 2025 tax years, including for applicable corporations engaged in M&A activities

Continuing education

There will be one continuing professional education (CPE) credit available to participants who participate in the live webcast and meet the eligibility requirements. The webcast will last approximately one hour.

After registering for this event, you will receive webcast log‑in instructions (or dial in for audio‑only participation).

CPE credit is not available for viewing webcast replay.

Meet our webcast team

Image of Sarah I. Staudenraus
Sarah I. Staudenraus
Partner, Washington National Tax, KPMG US
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Image of Monisha C. Santamaria
Monisha C. Santamaria
Principal, Washington National Tax, KPMG US
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Image of Jessica Theilken
Jessica Theilken
Managing Director, Washington National Tax, KPMG US
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Image of Sarah I. Staudenraus
Sarah I. Staudenraus
Partner, Washington National Tax, KPMG US
Read bio
Image of Monisha C. Santamaria
Monisha C. Santamaria
Principal, Washington National Tax, KPMG US
Read bio
Image of Jessica Theilken
Jessica Theilken
Managing Director, Washington National Tax, KPMG US
Read bio

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Some or all of the services described herein may not be permissible for KPMG audit clients and their affiliates or related entities.

The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act upon such information without appropriate professional advice after a thorough examination of the particular situation. KPMG LLP does not provide legal services.

The information contained herein is not intended to be “written advice concerning one or more Federal tax matters” subject to the requirements of section 10.37(a)(2) of Treasury Department Circular 230.

© 2025 KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.

For more detail about the structure of the KPMG global organization please visit https://home.kpmg/governance.

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