More info on "one-time forgiveness" of exercise AMT?

[ccfrost]

The "Tax Gotchas" section states that "Congress to grant a one-time forgiveness" for exercising and incurring AMT: https://github.com/jlevy/og-equity-compensation/blame/master/README.md#L1077. I'm interested in reading more. For example, when can one use this? One way to help give more information could be to add the name of the rule or a link to more information? I was unable to find what this is if it is still active. Perhaps this is the 2007-2012 Refundable AMT Credit? (eg, https://www.investopedia.com/articles/tax/09/refundable-amt-credit.asp#understanding-refundable-amt-tax-credits)

Thanks!
Chris