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2009 Tax Stimulus
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2015 Budget
Alternative Minimum Tax (AMT)
American Jobs Act of 2011
Brief Description of the Model 2015
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Distribution of the 2001 - 2008 Tax Cuts
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Expiration of the Bush Tax Cuts
Explanation of Income Measures 2013
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Guide to TPC Tables
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How to Interpret Distribution Tables 2013
Marriage Penalties
Model FAQ 2013
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Presidential Transition - 2009
Recent Tax Stimulus Legislation
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TPC’s Methodology for “Off-Model” Revenue Estimates
Value-Added Tax (VAT)
Who Doesn't Pay Federal Taxes?
Working Families

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Alternative Minimum Tax (AMT) Tables

The American Taxpayer Relief Act of 2012 (ATRA) implemented permanent AMT relief. ATRA increased the AMT exemption; indexed the exemption, tax bracket threshold, and exemption phase-out threshold for inflation; and allowed taxpayers to claim certain personal credits regardless of tentative AMT. As a result, TPC projects that the AMT will only affect about 4 percent of taxpayers each year. Prior to the passage of ATRA, the percentage of taxpayers affected by the AMT remained low each year only because Congress enacted temporary "patches" that increased the AMT exemption.

The following tables show historical and projected numbers of affected taxpayers, estimates of AMT revenue, and descriptive statistics by characteristics of affected taxpayers (such as income, filing status, number of children, and state tax levels).

Recent History and Projections
Basic Statistics under Current Law and Pre-ATRA Law, 2011-2013, and 2022
AMT Statistics under Current Law, 2011-2013

View previous AMT Tables