Sec. 110007. Extension of increased alternative minimum tax exemption and phase-out thresholds
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/bill/119/hr/1/rh/section-110007A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 55(d)(4) is amended— in subparagraph (A), by striking , and before January 1, 2026 , and by striking in the heading and inserting 2018 through 2025 . beginning after 2017 The amendments made by this section shall apply to taxable years beginning after December 31, 2025.