T07-0316 - AMT Patch in H.R. 3996 (as Passed by the House), The Temporary Tax Relief Act of 2007, Distribution of Federal Tax Change by Cash Income Percentile, 2007
2007 Distribution of federal tax change by cash income percentile for the AMT patch extension included in H.R. 3996 (as Passed by the House), the Temporary Tax Relief Act of 2007. The patch allows personal nonrefundable credits against the AMT and increases the AMT exemptions to $44,350 for single and head of household filers and to $66,250 for joint filers.
![](https://www.taxpolicycenter.org/sites/default/files/model-estimates/images/T07-0316.gif)