Tax Policy Center

AMT Patch Extension

Individual Taxes: Alternative Minimum Tax
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.
April 9, 2007
Individual Taxes: Alternative Minimum Tax
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.
April 9, 2007
Individual Taxes: Alternative Minimum Tax
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.
April 9, 2007
Individual Taxes: Alternative Minimum Tax
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.
April 9, 2007
Individual Taxes: Alternative Minimum Tax
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.
April 9, 2007