Entrepreneurs Risk Incentive Act of 2001

Entrepreneurs Risk Incentive Act of 2001 - Amends the Internal Revenue Code, with respect to adjustments in computing alternative minimum taxable income, to repeal the denial of an exclusion from an individual's income of the transfer of stock acquired pursuant to the exercise of an incentive stock option, which thus subjects the stock transfer to the alternative minimum tax (AMT). (This repeal exempts such a transfer from the AMT.)