I would also like to point out how Bush's revenue slashing affects the AMT's reach into the middle class. The Bush tax regime depends on over 13 million taxpayers to subsidize tax cuts for the wealthy. Granted some of those 13 million are wealthy, but many are not. The chart below shows how AMT liability per income group changes because of the 2001-2003 tax cuts Percent of taxpayers that are AMT liable in 2017 Income (thousands of dollars) Tax Cuts Expire Tax Cuts Extended 100-200 61.7 92.3 75-100 53.7 67.2 50-75 30.1 38.8 30-50 12.2 13.0