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Code · BILL · 119th Congress · H.R. 1 (Placed on Calendar Senate) — To provide for reconciliation pursuant to title II of H. Con. Res. 14. · Sec. 110007

Sec. 110007. Extension of increased alternative minimum tax exemption and phase-out thresholds

66 words·~1 min read·/bill/119/hr/1/pcs/section-110007

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Section 55(d)(4) is amended— in subparagraph (A), by striking , and before January 1, 2026 , and by striking in the heading. and before 2026 Section 55(d)(4)(B) is amended— by striking 2018 in clause
(i)and inserting 2026 , and by striking 2017 in clause (i)(II) and inserting 2025 . The amendments made by this section shall apply to taxable years beginning after December 31, 2025.
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