Rather than get into the AMT/PAYGO weeds, I thought I'd point out what's probably obvious: the most likely candidate for an offset to the AMT patch is legislation to close the carried interest loophole. Shutting down a host of other corporate tax loopholes could also do the trick (see this article in The Watcher for more). Arguing that we shouldn't pay for the AMT patch is pretty close to arguing that we shouldn't address these injustices in the tax code anytime soon.