Middle-Class Alternative Minimum Tax Relief Act of 2004

(This measure has not been amended since it was introduced. The summary of that version is repeated here.)

Middle-Class Alternative Minimum Tax Relief Act of 2004 - Amends the Internal Revenue Code to extend the increased alternative minimum tax exemption amounts for individual taxpayers to taxable year 2005 (currently available for 2003 and 2004). Provides for an inflation adjustment to such amounts for taxable year 2005.

Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov