The alternative minimum tax has effectively made the federal income tax:

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The alternative minimum tax (AMT) was designed to ensure that individuals and corporations with very high incomes could not use legal deductions and credits to pay little or no income tax. By setting a minimum tax rate that applies regardless of deductions, the AMT makes the tax system more progressive, meaning that those with higher incomes pay a higher rate of tax.

The Alternative Minimum Tax Has Effectively Made the Federal Income