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New Tax Law Extends Key ProvisionsGood news rarely makes the front page, which is why you might have missed the latest tax-law package to come out of Washington. The Tax Increase Prevention and Reconciliation Act of 2005, which became law in May 2006, contained several provisions that you may want to be aware of.
Also extended was a provision that allows some taxpayers to claim many nonrefundable personal credits to offset AMT liability. These include the dependent-care credit, the credit for the disabled and elderly, the credit for interest on certain home mortgages, and the Hope and Lifetime Learning credits for higher-education expenses. |
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