The AMT includes in taxable income certain types of deductions otherwise allowed,such as state and local income and property taxes.

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The AMT (Alternative Minimum Tax) does include in taxable income certain types of deductions that are otherwise allowed under regular tax rules, such as state and local income and property taxes. This is one of the ways in which the AMT is designed to limit the use of tax deductions and increase the tax liability for some taxpayers.

The AMT Includes in Taxable Income Certain Types of Deductions