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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.
4/20/2010--Introduced. Amends the Internal Revenue Code to make permanent and increase the alternative minimum tax (AMT) exemption amount to $100,000 for married couples filing a joint tax return and surviving spouses and to $75,000 for unmarried individuals. Adjusts such increased exemption amounts for inflation in taxable years beginning after 2010.