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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.
11/17/2010--Introduced. Tax Relief Certainty Act - Eliminates the terminating date of the Economic Growth and Tax Relief Reconciliation Act of 2001, thus making the provisions of such Act permanent. Terminates after December 31, 2011, provisions of the Patient Protection and Affordable Care Act increasing tax benefits for adoption.
Eliminates the terminating date of the Jobs and Growth Tax Relief Reconciliation Act of 2003 applicable to provisions reducing tax rates on dividends and capital gains.
Amends the Internal Revenue Code to: (1) phase-in between 2010 through 2020 increases in the exemption amount for the alternative minimum tax (AMT); and (2) make permanent offsets against the AMT for certain nonrefundable tax credits.