Joint Tax Committee Report on Revenue Proposals in 2013 Budget

“Does the provision for eligible small business credits to eliminate AMT in 2010 carry forward into 2011? If a credit is generated in 2011, can it fully offset AMT? The Joint Committee on Taxation staff released a report entitled "Description of revenue provisions contained in the President's fiscal year 2012 budget proposal." The full report can be downloaded from JCT.gov