There is one summary for H.R.3804. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (01/23/2012)

American Opportunity and Freedom Act of 2012 - Repeals the terminating date (i.e., December 31, 2012) of: (1) the Economic Growth and Tax Relief Reconciliation Act of 2001, thus making such Act permanent; and (2) provisions of the Jobs and Growth Tax Relief Reconciliation Act of 2003 reducing tax rates on dividends and capital gains.

Repeals the estate and generation-skipping transfer taxes for decedents dying and transfers made after December 31, 2010.

Repeals the alternative minimum tax (AMT) for individuals for taxable years beginning after 2010.

Repeals: (1) the increase in the excise tax rate on tobacco products, and (2) revenue offset provisions of the Patient Protection and Affordable Care Act (PPACA) and other tax provisions relating to the individual and employer mandate requiring the purchase of health insurance under PPACA.