S.102 - A bill to amend the Internal Revenue Code of 1986 to extend and expand relief from the alternative minimum tax and to repeal the extension of the lower rates for capital gains and dividends for 2009 and 2010.

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  • Official: A bill to amend the Internal Revenue Code of 1986 to extend and expand relief from the alternative minimum tax and to repeal the extension of the lower rates for capital gains and dividends for 2009 and 2010. as introduced.

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01/04/07
 
 
 
 
 
 
 

Official Summary

Amends the Internal Revenue Code to: (1) increase the exemption from the alternative minimum tax for individual taxpayers in 2007; and (2) extend through 2007 the allowance of certain nonrefundable tax credits against alternative minimum tax liability.Repeals provisions of the Tax Increase

Official Summary

Amends the Internal Revenue Code to:
(1) increase the exemption from the alternative minimum tax for individual taxpayers in 2007; and
(2) extend through 2007 the allowance of certain nonrefundable tax credits against alternative minimum tax liability.Repeals provisions of the Tax Increase Prevention and Reconciliation Act of 2005 which extended reductions in capital gains and dividend tax rates through 2010.

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