Sec. 202. Repeal of alternative minimum tax on individuals
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/bill/113/hr/243/ih/section-202·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 55(a) is amended by adding at the end the following new flush sentence: For purposes of this title, the tentative minimum tax on any taxpayer other than a corporation for any taxable year beginning after December 31, 2012, shall be zero. . The amendment made by this section shall apply to taxable years beginning after December 31, 2012.