A bill to amend the Internal Revenue Code of 1954 to provide that the investment tax credit may be claimed against the alternative minimum tax to the extent that it is attributable to the active conduct of a trade or business.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow a current investment tax credit against the alternative minimum tax to the extent that the amount of such credit is attributable to the active conduct of a trade or business.…