To amend the Internal Revenue Code of 1986 to allow the work opportunity credit, welfare-to-work credit, and research credit against the alternative minimum tax.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to repeal the limitation on the allowable amount of the work opportunity credit, the welfare-to-work credit, and the research credit based upon a taxpayer's tentative alternative minimum tax for the taxable year.…