Michael Saylor said Wednesday that he does not expect the strategy to be subject to the company’s alternative minimum tax (CAMT) for the unrealized benefits of BTC holdings. Strategic shares have grown nearly 5.5% that day and are trading at 339.81 at the time of publication.
Amid continuing rise in Bitcoin prices, the strategy supported the 15% alternative minimum tax for US companies in 2026. The US imposes 15% CAMT on businesses that exceed $1 billion in the three tax years prior to the initial tax year.
The IRS issues interim guidance on corporate crypto taxes
Wurty Yew: Ministry of Finance makes corporate crypto tax rules easier
Furthermore, the industry is encouraging new things @cftc Candidates, candidates, who will drop Quintenz by the White House @secgov Enrolling cipher custody rights to a state-run trust company.
– Eleanorterrett (@Eleanorterrett) October 1, 2025
US Treasury Department and Internal Revenue Agency issued Temporary guidance for Tuesday. The agency has acknowledged that companies can ignore unrealized profits and losses from digital asset holdings when determining tax parameters.
The strategy currently does not fall under the alternative minimum tax for businesses. Bitcoin accumulation companies had to adopt accounting standards in January and include the fair value of their BTC holdings in their revenues.
According to the strategy submission, BTC Holdings had $8.1 billion unrealized profits for the six months ended June 30th. At the time of publication, it owns approximately 604,031 Bitcoins, worth approximately $74.6 billion.
“As a result of the interim guidance from the Treasury and IRS issued yesterday, the strategy does not expect to be subject to the company’s alternative minimum tax (CAMT) due to unrealized profits from Bitcoin Holdings.”
–Michael SaylerStrategy CEO
Strategy and Coinbase sent joints letter In May, the Ministry of Finance seeks to exclude unrealized cryptocurrency benefits. The companies argued that digital assets should receive different tax arrangements from traditional stocks and bonds.
According to the letter, the duo warned the IRS that taxing paper profits could force businesses to sell Bitcoin and pay taxes. They added that US companies are at a disadvantage over their foreign competitors and may even raise constitutional concerns about non-existent tax revenues.
The Senate Finance Committee is holding a hearing today on a “examination of digital assets taxation,” which began at 10am. The Senate will discuss the IRS interim guidance on corporate crypto tax rules. Finance Committee Chairman Mike Krapo will lead the hearing with the participation of Tax Lawrence Zlatkin and Coinbase Vice President Jason Sumensto, Coinbase Director.
Cam was Approved It was signed into law by former President Joe Biden under the Inflation Reduction Act of 2022. The latest interim guidance 2025-46 and Notice 2025-49 are intended to reduce the burden of compliance and clarify the complex areas of CAMMT until final regulations are in place.
The US recommends policies to regulate cryptography
US President Donald Trump’s Working Group on Digital Assets release An July report outlining policy recommendations for regulating US cryptography recommended that the group establish a custom induction tax policy for digital assets that explains the unique characteristics of asset classes, including staking.
The report recommended that laws be introduced that treat digital assets as new classes of assets. Sec Chair Paul Atkins Discussed That a reasonable regulatory framework for digital assets is the best way to catalyze American innovation and protect investors from fraud.
Monday, Strategy I bought it Its holdings exceeded 640,000 BTC at 196 Bitcoin at $22.1 million. The company purchased the digital assets at an average price of $113,048 per BTC. On-chain data shows that BTC has started weeks above $112,000. At the time of publication, Bitcoin rose 3.74% in a day and rose 8% last month to trade hands for around $117,416.
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