Justificaiton

Major Changes to the 2008 Form 8844, Empowerment Zone and
Renewal Community Employment Credit
All annual references have been updated appropriately and the accompanying
instructions reflect changes to the form, noted below.
Part II, Allowable Credits has been deleted to conform to the 3rd WRN for the 2008
Form 3800, which now calculates the allowable credit for all credits allowed against
AMT, including the empowerment zone and renewal community employment
credit.
Therefore, the Part I heading is deleted and lines 10 and 12 are rewritten to indicate
where to report the credit on the revised Form 3800.
P.L. 110-289, sec. 3022 (allowed the low-income housing credit and the
rehabilitation credit to be used against AMT after 2007, causing the Form 3800
expansion).