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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The wording changed from Committee version to Passed the House. Removed words are struck through; added words are underlined.
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 2018 through 2025 and before 2026 in the heading heading. (b) Modification of inflation adjustment Section 55(d)(4)(B) is amended— (1) by striking 2018 in clause (i) and inserting beginning after 2017. (b) 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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