Strategy (NASDAQ:MSTR) stock climbed 2.7% in premarket trading after the company revealed it no longer expects to be subject to the 15% corporate alternative minimum tax (CAMT), following recent clarifications from the U.S. Treasury and IRS.
The update, issued on September 30, specifies that unrealized cryptocurrency gains or losses may not be included in adjusted financial statement income (AFSI) when determining CAMT applicability. Treasury and the IRS plan to issue revised proposed regulations aligned with this interim guidance.
Previously, Strategy anticipated that unrealized gains on its digital assets as of June 30 would trigger CAMT starting in 2026. Under the new guidance, the company will exclude unrealized gains and losses from its AFSI calculations, effectively removing itself from the tax’s scope.
Introduced as part of the Inflation Reduction Act, CAMT targets corporations with average annual adjusted financial statement income over $1 billion across a three-year period. This clarification marks a notable regulatory development for firms with significant digital asset holdings.
This content is for informational purposes only and does not constitute financial, investment, or other professional advice. It should not be considered a recommendation to buy or sell any securities or financial instruments. All investments involve risk, including the potential loss of principal. Past performance is not indicative of future results. You should conduct your own research and consult with a qualified financial advisor before making any investment decisions.