U.S. Congress - S.2318 AMT Repeal and Tax Freedom Act
S.2318 - AMT Repeal and Tax Freedom Act
A bill to amend the Internal Revenue Code of 1986 to repeal the individual alternative minimum tax and to permanently extend the reductions in income tax rates, and for other purposes. view all titles (2)
All Bill Titles
- Official: A bill to amend the Internal Revenue Code of 1986 to repeal the individual alternative minimum tax and to permanently extend the reductions in income tax rates, and for other purposes. as introduced.
- Short: AMT Repeal and Tax Freedom Act as introduced.
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Official Summary
11/7/2007--Introduced.AMT Repeal and Tax Freedom Act - Amends the Internal Revenue Code to repeal the alternative minimum tax for individual taxpayers after 2006.Exempts individual taxpayers who had no alternative minimum tax liability in the taxable year preceding 2006 from estimated incoOfficial Summary
11/7/2007--Introduced.AMT Repeal and Tax Freedom Act - Amends the Internal Revenue Code to repeal the alternative minimum tax for individual taxpayers after 2006.
Exempts individual taxpayers who had no alternative minimum tax liability in the taxable year preceding 2006 from estimated income tax penalties for taxable years beginning in 2006.
Makes permanent reductions in income tax rates enacted by the Economic Growth and Tax Relief and Reconciliation Act of 2001 and capital gains and dividends tax rates enacted by the Jobs and Growth Tax Relief Reconciliation Act of 2003.
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