There is one summary for S.384. Bill summaries are authored by CRS.

Shown Here:
Introduced in Senate (02/15/2017)

New Markets Tax Credit Extension Act of 2017

This bill amends the Internal Revenue Code to: (1) make permanent the new markets tax credit, (2) provide for an inflation adjustment to the limitation amount for such credit after 2016, and (3) allow an offset against the alternative minimum tax for such credit (determined with respect to qualified equity investments initially made after 2016).