There is one summary for this bill. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (07/21/2005)

AMT Credit Fairness Act of 2005 - Amends the Internal Revenue Code to: (1) make unused alternative minimum tax credits more than four years old refundable at the greater of 20 percent annually or $5,000 per year; and (2) require corporations to provide stock option recipients with certain tax disclosures.