EXTENSION OF MINIMUM TAX RELIEF TO INDIVIDUALS.

SEC. 103. EXTENSION OF MINIMUM TAX RELIEF TO INDIVIDUALS. (a) In General.—Subparagraphs (A) and (B) of section 55(d)(1) of the Internal Revenue Code of 1986 (relating to exemption amount for taxpayers other than corporations) are each amended by striking “2003 and 2004” and inserting “2003, 2004, and 2005”. (b) Effective Date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2004.