SEC. 101. EXTENSION OF ALTERNATIVE MINIMUM TAX RELIEF FOR NONREFUNDABLE PERSONAL CREDITS.(a) In General.—Paragraph (2) of section 26(a) (relating to special rule for taxable years 2000 through 2007) is amended—(1) by striking “or 2007” and inserting “2007, or 2008”, and(2) by striking “2007” in the heading thereof and inserting “2008”.(b) Effective Date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2007.
Pub. L. 110-343, div. C, tit. I, sec. 101: EXTENSION OF ALTERNATIVE MINIMUM TAX RELIEF FOR NONREFUNDABLE PERSONAL CREDITS. | Justis AI