Extension of increased alternative minimum tax exemption and phase-out thresholds
Title XI — Committee on Ways and Means, The One, Big, Beautiful Bill › Subtitle A — Make American Families and Workers Thrive Again › Part 1 — Permanently Preventing Tax Hikes on American Families and Workers
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No wording changed between Passed the House and On the Senate calendar.
How the text changed
(a) In general Section 55(d)(4) is amended— (1) in subparagraph (A), by striking, and before January 1, 2026, and (2) by striking and before 2026 in the heading. (b) Modification of inflation adjustment Section 55(d)(4)(B) is amended— (1) by striking 2018 in clause (i) and inserting 2026, and (2) by striking 2017 in clause (i)(II) and inserting 2025. (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2025.
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