For all taxpayers,except those married filing separately,the individual alternative minimum tax rate for 2013 is 26 percent on the first $179,500 of income and 28 percent on income above $179,500.

Name: For all taxpayers,except those married filing separately,the individual alternative minimum tax rate for 2013 is 26 percent on the first $179,500 of income and 28 percent on income above $179,500.
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The statement is true, as per the 2013 tax year rates for individual alternative minimum tax.

For All Taxpayers,except Those Married Filing Separately,the Individual Alternative Minimum