---
schema_version: "secwatch.filing_event.v1"
accession: "0001193125-22-216696"
form_type: "8-K"
ticker: "AJG"
cik: "0000354190"
company_name: "Arthur J. Gallagher & Co."
filed_at: "2022-08-10T23:59:59+00:00"
generated_at: "2026-06-24T01:37:54.190483+00:00"
event_type: "regulatory"
sentiment: "neutral"
materiality_score: 0.3
calibrated_materiality_score: 0.3
confidence: "high"
source: SEC EDGAR
---

# Gallagher says Inflation Reduction Act 15% AMT likely not material to taxes

## Summary
- IRA passed U.S. Senate Aug 7, 2022; if signed, 15% alternative minimum tax for large corporations begins 2023.
- Gallagher expects to meet Adjusted Financial Statement Income threshold but no material additional tax liability from AMT.
- IRA not expected to materially impair ability to utilize tax credit carryforwards, based on current elections.
- Preliminary analysis subject to change based on IRS regulations, interpretations.

## SEC filing metadata
- accession: 0001193125-22-216696
- form_type: 8-K
- ticker: AJG
- cik: 0000354190
- company_name: Arthur J. Gallagher & Co.
- filed_at: 2022-08-10T23:59:59+00:00
- event_type: regulatory
- sentiment: neutral
- materiality_score: 0.3
- calibrated_materiality_score: 0.3
- confidence: high
- sec_items: 7.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/354190/000119312522216696/0001193125-22-216696-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/354190/000119312522216696/d382124d8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-22-216696
- JSON: https://secwatch.observer/filing/0001193125-22-216696.json
- Plain text: https://secwatch.observer/filing/0001193125-22-216696.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.