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AMT Patch Extension

Revenue and distributional effects in 2007 of extending 2006 alternative minimum tax (AMT) exemption for two years, with and without indexation.

[Newest First | Oldest First]

-  T07-0121 - Options for a Two-Year Extension of the AMT Patch, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2007-17 (April 10, 2007)
2007-17 Static impact on individual income tax liability and revenue for two options for a two-year extension of the AMT path. AMT patches allow personal nonrefundable credits against the AMT and index the AMT exemption for inflation.

-  T07-0122 - Extend the AMT Patch Without Adjusting the Exemption for Inflation, Distribution of Federal Tax Change by Cash Income Class, 2007 (April 10, 2007)
2007 Distribution of federal tax change by cash income class for an extension of the current AMT patch without adjusting the exemption for inflation. The AMT patch allows personal nonrefundable credits against the AMT and increases the AMT exemption.

-  T07-0123 - Extend the AMT Patch Without Adjusting the Exemption for Inflation, Distribution of Federal Tax Change by Cash Income Percentile, 2007 (April 10, 2007)
2007 Distribution of federal tax change by cash income percentile for an extension of the current AMT patch without adjusting the exemption for inflation. The AMT patch allows personal nonrefundable credits against the AMT and increases the AMT exemption.

-  T07-0124 - Extend the AMT Patch and Adjust the Exemption for Inflation, Distribution of Federal Tax Change by Cash Income Class, 2007 (April 10, 2007)
2007 Distribution of federal tax change by cash income class for an extension of the current AMT patch with an adjustment to the exemption for inflation. The AMT patch allows personal nonrefundable credits against the AMT and increases the AMT exemption.

-  T07-0125 - Extend the AMT Patch and Adjust the Exemption for Inflation, Distribution of Federal Tax Change by Cash Income Percentile, 2007 (April 10, 2007)
2007 Distribution of federal tax change by cash income percentile for an extension of the current AMT patch with an adjustment to the exemption for inflation. The AMT patch allows personal nonrefundable credits against the AMT and increases the AMT exemption.