单词	alternative minimum tax
释义	alternative minimum tax noun : a U.S. federal income tax that was originally imposed to prevent wealthy taxpayers from using tax shelters to avoid paying taxes, that excludes many deductions and exemptions allowed in computing regular tax liability, and that must be paid instead of the regular tax liability by individuals and businesses whose alternative minimum tax liability is greater than their regular tax liability Example Sentences Recent Examples on the Web For example, the history of the corporate alternative minimum tax indicates the book minimum tax may be a diminishing source of revenue. James Freeman, WSJ, 2 Aug. 2022 This new alternative minimum tax will slam businesses whose taxable income is lower than the profits on their financial statements owing to the likes of investment expensing, tax credits and business deductions. The Editorial Board, WSJ, 28 July 2022 Finally, there are changes in the alternative minimum tax (AMT) and estate tax exemptions. Jj Kinahan, Forbes, 27 Oct. 2021 Depending on several factors, perhaps most notably the spread between your exercise price and the current value of the shares, the tax impact (ordinary income or possibly alternative minimum tax) can be huge. Kristin Mckenna, Forbes, 26 Oct. 2021 And important for upper-middle-class taxpayers, the alternative minimum tax was lowered. George Skelton, Los Angeles Times, 15 Nov. 2021 The alternative minimum tax exemption amount for the 2022 tax year is $75,900, up from $73,600 this year. Chris Morris, Fortune, 10 Nov. 2021 Companies are not spared either, with a proposal to introduce a corporate version of the alternative minimum tax. Andrew Stuttaford, National Review, 30 Oct. 2021 In some ways, the new minimum-tax proposal would re-create a version of the alternative minimum tax that was scrapped in 2017, but would start not from each company’s tax-return figures, but from their financial-statement results. Richard Rubin, WSJ, 26 Oct. 2021 See More Word History First Known Use 1958, in the meaning defined above Legal Definition alternative minimum tax noun : a federal tax that prevents a person or entity (as a corporation) with taxable income from avoiding tax liability and that imposes tax liability in the amount of the excess of the tentative minimum tax over regular tax liability see also tax preference item
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