To extend the temporary waiver of the minimum tax rules that deny many families the full benefit of nonrefundable personal credits, pending enactment of permanent legislation to address this inequity.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to extend provisions: (1) permitting personal tax credits to be fully allowed against regular tax liability; and (2) subjecting the child tax credit for three or more children to reduction by the alternative minimum tax.…