Tax Relief for Working Americans Act of 1999

[AI summary unavailable — showing source text] Tax Relief for Working Americans Act of 1999 - Title I: Marriage Penalty Relief - Amends the Internal Revenue Code to set the basic standard deduction for married individuals at twice the deduction for unmarried individuals. Title II: Adjustment of Social Security Earning Limit - Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to increase, for any taxable year ending after 1999 and before 2001, the monthly exempt amount for individuals who have attained retirement age. Title III: Incentives for Health and Long-Term Care Coverage - Provides a limited credit for the insurance costs of health and long-term care coverage for previously uninsured individuals and individuals with COBRA continuation coverage. Phases-in a deduction for the health insurance and long-term insurance costs of employees and the self-employed. Allows a limited credit for taxpayers with long-term care needs. Title IV: Expansion of Dependent Care Credit - Increases the percentage of employment-related expenses allowed as a credit. Establishes a limited credit for certain stay-at-home parents. Title V: Alternative Minimum Tax Relief - Provides that the aggregate amount of cr…