Tax Policy Center

Indexing the AMT to Prevent Growth in the Number of AMT Taxpayers

Individual Taxes: Alternative Minimum Tax
2008-18 Static impact on individual income tax revenue for two options to index the AMT to prevent growth in the number of AMT taxpayers. The first extends the AMT patch, indexes the brackets, and indexes the exemption for inflation. The second does the same, but increases the exemption by 5
January 29, 2008