§ 59A. Environmental tax
(a)
Imposition of tax
In the case of a corporation, there is hereby imposed (in addition to any other tax imposed by this subtitle) a tax equal to 0.12 percent of the excess of—
(b)
Modified alternative minimum taxable income
(d)
Special rules
(e)
Application of tax
(1)
In general
The tax imposed by this section shall apply to taxable years beginning after December 31, 1986, and before January 1, 1996.