To amend the Internal Revenue Code of 1986 to extend for 3 years the energy investment credit for solar energy and geothermal property and to allow such credit against the entire regular tax and the alternative minimum tax.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to: (1) extend for three years, through 1992, the investment tax credit in connection with depreciable solar energy property and geothermal property; and (2) permit this credit against the taxpayer's entire regular tax liability and minimum tax liability.…