IRS issues guidance on CAMT, remittance tax, housing credits, and disaster relief
Internal Revenue Bulletin 2025-43
The IRS released Internal Revenue Bulletin 2025-43 summarizing final rules, notices, and procedures issued through October 20, 2025.
This edition addresses corporate alternative minimum tax (CAMT) implementation, new excise-tax deposit relief, opportunity-zone revisions under the One Big Beautiful Bill Act (OBBBA), and low-income housing credit compliance.
It also provides filing relief for taxpayers affected by terrorist actions in Israel during 2024–2025.
Why It Matters
These items update tax compliance rules for corporations, housing developers, and remittance-service providers while extending relief for individuals and businesses in designated disaster or conflict areas.
Key Facts
Publication date: October 20, 2025
Effective laws cited: Internal Revenue Code (1986), Public Law 119-21 (OBBBA 2025)
Parts included:
Part I – 1986 Code/Treasury Decisions
Part II – Treaties and Legislation
Part III – Administrative, Procedural, and Miscellaneous
Part IV – Items of General Interest
