[20080305]RS21817_替代最低税额（AMT）：收入切入点和“收回”效应.pdf

1 For a detailed history and explanation of the AMT see CRS Report RL30149, The AlternativeMinimum Tax for Individuals, by Steven Maguire.Order Code RS21817Updated March 5, 2008The Alternative Minimum Tax (AMT): Income Entry Points and “Take Back” EffectsSteven MaguireSpecialist in Public FinanceGovernment and Finance DivisionSummaryThe alternative minimum tax for individuals (AMT) was originally enacted toensure that high-income taxpayers paid a fair share of the federal income tax. However,the recent reductions in regular income taxes coupled with the lack of indexation of theAMT has greatly expanded the potential impact of this tax.Temporary increases in the AMT exemption amounts expired at the end of 2007.If this occurs, then the number of taxpayers subject to the AMT will jump from roughly5 million in 2007 to 26 million in 2008. Taxpayers filing joint returns with nodependents will be subject to the AMT starting at income levels of $74,660. Largefamilies will be subject to the AMT at income levels as low as $55,568.In addition, for many taxpayers, the AMT will “take back” much of the reductionsin the regular income tax earlier this decade.The estimated combined revenue loss fr