4 percent . (c) Corporate alternative minimum tax rate Section 55(b)(2)(A)(i) of such Code is amended to read as follows: (i) the sum of— (I) 15 percent of so much of the adjusted financial statement income (as defined in section 56A) as does not exceed $5,000,000,000, plus (II) 25 percent of so much of such adjusted financial statement income as exceeds $5,000,000,000, . (d) Effective dates The amendments made by this section shall apply to taxable years beginning after December 31, 2023.