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Sen. John Kerry
Democrat
Massachusetts
http://kerry.senate.gov/

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Amends the Internal Revenue Code to: (1) increase the alternative minimum tax (AMT) refundable credit amount for individuals who have long-term unused minimum tax credits from prior taxable years; and (2) abate any underpayment of tax attributable to the application of special AMT rules for the treatment of incentive stock options.
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Declares that the Senate: (1) honors the life, achievements, and distinguished career of the Reverend Robert F. Drinan, S.J.; (2) offers its appreciation for Father Drinan's devoted work on behalf of the thousands of Massachusetts residents he represented in the House of Representatives and the millions of people worldwide who benefitted from his human rights initiatives; and (3) expresses its condolences to Father Drinan's family and friends.
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Freedom's Way National Heritage Area Act - Establishes the Freedom's Way National Heritage Area encompassing 36 communities in Massachusetts and eight communities in New Hampshire that have made important and distinctive contributions to the national character of America.
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Amends the Internal Revenue Code to allow: (1) a first-year tax deduction of 50% of the adjusted basis of qualified reuse and recycling property; and (2) tax-exempt bond financing for recycling facilities. Defines "qualified reuse and recycling property" as property placed in service after December 31, 2006, which has a useful life of at least five years and which is used exclusively to collect, distribute, or recycle certain scrap materials.
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