# Sec. 70331. Extension and modification of base erosion minimum tax amount | Law as Amended

**URL:** <https://forum.repealobbba.org/t/sec-70331-extension-and-modification-of-base-erosion-minimum-tax-amount-law-as-amended/590>\
**Category:** OBBBA - Law as Amended\
**Tags:** Subtitle-A—Tax, PART-III—BASE-EROSION-MINIMUM-TAX, CHAPTER-3—ESTABLISHING-CERTAINTY-JOB-CREATORS, Law-as-Amended, TITLE-VII, SUBCHAPTER-B—PERMANENT-AMERICA-FIRST-TAX-REFORMS, Needs-Text\
**Created:** [August 1, 2025, 4:42am UTC](https://forum.repealobbba.org/t/sec-70331-extension-and-modification-of-base-erosion-minimum-tax-amount-law-as-amended/590 "2025-08-01T04:42:02Z")\
**Posts on this page:** 1\
**Page:** 1

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**Author:** ![editor](https://forum.repealobbba.org/user_avatar/forum.repealobbba.org/editor/32/47_2.png) [@editor](https://forum.repealobbba.org/u/editor)\
**Post date:** [August 1, 2025, 4:42am UTC](https://forum.repealobbba.org/t/sec-70331-extension-and-modification-of-base-erosion-minimum-tax-amount-law-as-amended/590/1 "2025-08-01T04:42:02Z")

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