Biden makes false claim about corporations not complying with tax law

 Fox Business:

President Biden on Friday was fact-checked by Twitter for inflating the number of corporations that were making billions.

In a tweet, purporting to give his followers "the facts," the president asserted that 55 corporations made $40 billion in 2020 and "paid zero in federal taxes." The tweet included context added by readers, noting that Biden’s Inflation Reduction Act imposed a minimum tax on corporations with average pre-tax earnings greater than $1 billion.

It noted that of the 55 corporations mentioned by President Biden, only 14 had earnings greater than $1 billion and would be eligible under Biden’s tax law.
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Was Biden misinformed are just winging it when he made this false statement?  He was clearly wrong/

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