The Act seeks to reduce inflation through several means: (1) deficit reduction, (2) healthcare cost reduction, and (3) energy investments. For the government to have the funding to accomplish such feats, adjustments are made concerning taxes. Whitehouse.gov expects the Act to raise $300 billion over a decade by requiring large corporations to pay a 15% minimum tax on their profits and by enacting a 1% excise tax on stock buybacks and redemptions. It can be seen that the move to impose an excise tax on stock buybacks by government corporations is a good move to "disincentivize publicly traded corporations from using available cash to repurchase stock, which may increase earnings per share and benefit corporate executives who have stock-based compensation as well as other shareholders" (Rodi, 2023). This will also give way for other parties to invest in government corporations. As for the Corporate Alternative Minimum Tax, it aims to ensure that major corporations pay a minimum level of tax even after various deductions and credits to reduce their tax liabilities