Par. 12. Section 1.1502-2 is amended: a. In paragraph (a)(8), by removing the word “and” at the end of the paragraph; b. In paragraph (a)(9), by removing the period from the end of the paragraph and adding “; and” in its place; c. Adding paragraph (a)(10); and d. Revising paragraph (d). The addition and revision read as follows:
(a) * * *
(10) The alternative minimum tax imposed by section 55(a).
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(d) Applicability date —(1) In general. Paragraphs (a)(1) through (9), (b), and (c) of this section apply to taxable years for which the original consolidated Federal income tax return is due (without extension) after December 6, 2019.
(2) Paragraph (a)(10) of this section. Paragraph (a)(10) of this section applies to taxable years for which the original consolidated Federal income tax return is due (without extension) after [DATE OF PUBLICATION OF FINAL RULE IN THE FEDERAL REGISTER ].