Summary: S.3014 — 111th Congress (2009-2010)All Information (Except Text)

There is one summary for S.3014. Bill summaries are authored by CRS.

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Introduced in Senate (02/22/2010)

American Job Creation and Investment Act - Amends the Internal Revenue Code to allow a corporation to elect in 2010 and 2011 to increase its alternative minimum tax (AMT) credits by a specified credit adjustment amount for purposes of increasing its U.S. workforce and making investments in business equipment. Terminates such additional credit allowance after December 31, 2011.