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    <title>Amendment of section 115JD.</title>
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    <description>The amendment substitutes references to ensure that the credit for tax paid under the alternate minimum tax regime shall be allowed to the person covered by those provisions rather than to a limited liability partnership; the change applies prospectively from the commencement date of the amendment and to the stated assessment year and subsequent years.</description>
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      <description>The amendment substitutes references to ensure that the credit for tax paid under the alternate minimum tax regime shall be allowed to the person covered by those provisions rather than to a limited liability partnership; the change applies prospectively from the commencement date of the amendment and to the stated assessment year and subsequent years.</description>
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