Application to applicable corporations
In the case of a corporation—
(1)#
subsection (b)(1) shall be applied by substituting “the net minimum tax for all prior taxable years beginning after 2022” for “the adjusted net minimum tax imposed for all prior taxable years beginning after 1986”, and
(2)#
the amount determined under subsection (c)(1) shall be increased by the amount of tax imposed under section 59A for the taxable year.