The Alternative Minimum Tax for Individuals: Legislative Activity in the 110th Congress Metadata

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Title

  • Main Title The Alternative Minimum Tax for Individuals: Legislative Activity in the 110th Congress
  • Series Title 110th Congress

Creator

  • Author: Maguire, Steven
    Creator Type: Personal
    Creator Info: Specialsit in Public Finance; Government and Finance Division
  • Author: Teefy, Jennifer
    Creator Type: Personal
    Creator Info: Information Research Specialist; Knowledge Services Group

Publisher

  • Name: Library of Congress. Congressional Research Service.
    Place of Publication: Washington D.C.

Date

  • Creation: 2008-07-01

Language

  • English

Description

  • Content Description: The alternative minimum tax (AMT) for individuals was originally enacted to ensure that all taxpayers, especially high-income taxpayers, pay at least a minimum amount of federal taxes. However, the AMT is not indexed for inflation, and this factor, combined with recent reductions in the regular income tax, has greatly expanded the potential impact of the AMT. This report explains legislation for the FY2009 budget compromise, which includes an offset AMT patch.
  • Physical Description: 6 p.

Subject

  • Legislative Indexing Vocabulary: Taxation
  • Legislative Indexing Vocabulary: Minimum tax
  • Legislative Indexing Vocabulary: Tax policy
  • Legislative Indexing Vocabulary: Taxation - Law and legislation

Collection

  • Name: Congressional Research Service Reports
    Code: CRSR

Institution

  • Name: UNT Libraries Government Documents Department
    Code: UNTGD

Resource Type

  • Report

Format

  • Text

Identifier

  • CRS Report Number: RS22909
  • Accession or Local Control No: RS22909_2008Jul01
  • Archival Resource Key: ark:/67531/metacrs10764
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