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"AMT: Not Just for the Wealthy Anymore"

Krajicek & Erickson No. 1992, Tierra Grande reprint, 3pp (4/20/2012)

The Alternative Minimum Tax (AMT) was created in 1969 to ensure high-income taxpayers (earning more than $200,000) did not avoid paying taxes by exploiting tax law loopholes. However, because the AMT was not indexed for inflation, people who are not wealthy by today's standards are now subject to the tax. 

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