Taxpayer Certainty and Relief Act of 2009 - Amends the Internal Revenue Code to: (1) make permanent the increased alternative minimum tax (AMT) exemption amounts and the offsets against such tax for nonrefundable tax credits; (2) adjust such AMT exemption amounts for inflation after 2009; (3) make reductions in individual income tax rates and capital gains and dividend tax rates enacted by the Economic Growth and Tax Relief Reconciliation Act (EGTRRA) permanent; (4) make expanded eligibility for the child tax credit permanent; (5) increase the earned income tax credit rate for taxpayers with three or more children; (6) make estate, gift, and generation-skipping transfer provisions in effect in 2009 permanent and adjust estate and gift tax unified credit amounts for inflation after 2010; and (7) allow surviving spouses to increase their estate and gift tax unified credit by any unused credit amounts of a deceased spouse.
Repeals EGTRRA sunset dates for: (1) marriage penalty relief provisions; and (2) increases in the dependent care, adoption assistance, and earned income tax credit.
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