New Markets Tax Credit Extension Act of 2013

[AI summary unavailable — showing source text] New Markets Tax Credit Extension Act of 2013 - Amends the Internal Revenue Code to: (1) make permanent the new markets tax credit, (2) provide for an inflation adjustment to the limitation amount for such credit after 2013, and (3) allow an offset against the alternative minimum tax (AMT) for such credit (determined with respect to qualified equity investments initially made before January 1, 2014).…