TEMPORARY EXTENSION OF INCREASED ALTERNATIVE MINIMUM TAX EXEMPTION AMOUNT.

SEC. 201. TEMPORARY EXTENSION OF INCREASED ALTERNATIVE MINIMUM TAX EXEMPTION AMOUNT.(a) In General.—Paragraph (1) of section 55(d) is amended—(1) by striking “$70,950” and all that follows through “2009” in subparagraph (A) and inserting “$72,450 in the case of taxable years beginning in 2010 and $74,450 in the case of taxable years beginning in 2011”, and(2) by striking “$46,700” and all that follows through “2009” in subparagraph (B) and inserting “$47,450 in the case of taxable years beginning in 2010 and $48,450 in the case of taxable years beginning in 2011”.(b) Effective Date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2009.(c) Repeal of EGTRRA Sunset.—Title IX of the Economic Growth and Tax Relief Reconciliation Act of 2001 (relating to sunset of provisions of such Act) shall not apply to title VII of such Act (relating to alternative minimum tax).