Abstract
Alternative minimum tax has become a tax that affects millions of middle-class Americans when it was intended to tax the higher-income taxpayer who doesn’t pay any taxes. Sources of Data The sources of data come from the Internal Revenue Service, House Ways and Means Committee, the Congressional Budget Office, the United States General Accounting Office and other articles from business periodicals Conclusions Reached Congress will need to find a solution to the growing burden of alternative minimum tax, but finding the correct solution may be difficult.