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United States · Bill · S

S. 591 (114th)

New Markets Tax Credit Extension Act of 2015

referredUnited States· United States Congress· EN

Introduced

26 February 2015

Last action

Status

Read twice and referred to the Committee on Finance.

Sponsors

Subjects

Discovery layer

Source updated

5 December 2025

Summary

New Markets Tax Credit Extension Act of 2015 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 2014, and (3) allow an offset against the alternative minimum tax for such credit (determined with respect to qualified equity investments initially made after the enactment of this Act).

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Documents

3 official files

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