### Question
Can you define what modified alternative minimum taxable income means?


### Answer
**Modified alternative minimum taxable income** is defined as the following in *26 U.S.C. § 59A*:

> alternative minimum taxable income (as defined in section 55(b)(2)) but determined without regard to—


(1) the alternative tax net operating loss deduction (as defined in section 56(d)), and


(2) the deduction allowed under section 164(a)(5)

#### Citation:
  - *26 U.S.C. § 59A*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART VII-ENVIRONMENTAL TAX**

