Number: RL30485
Title: The Individual Alternative Minimum Tax: Interaction with Marriage Penalty Relief and Other Tax Cuts
Authors: Jane G. Gravelle, Government and Finance Division 
Abstract: Tax cuts will be limited by the growing coverage of taxpayers under the Alternative Minimum Tax (AMT), unless the AMT is cut simultaneously. Moreover, these cuts in the regular tax will expand the number of taxpayers who fall under the AMT. The desired degree of coordination between regular tax cuts and revisions in the AMT depends on the view held about the role of the AMT.
Pages: 11
Date: Updated June 12, 2001