{
  "id": "RS22909",
  "type": "CRS Report",
  "typeId": "REPORT",
  "number": "RS22909",
  "active": false,
  "source": "University of North Texas Libraries Government Documents Department",
  "versions": [
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc818687/",
      "id": "RS22909_2008Oct09",
      "date": "2008-10-09",
      "retrieved": "2016-03-19T13:57:26",
      "title": "The Alternative Minimum Tax for Individuals: Legislative Activity in the 110th Congress",
      "summary": null,
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
      "formats": [
        {
          "format": "PDF",
          "filename": "files/20081009_RS22909_6f3f3e8bfe19b81c189e1d4be7b8b8eff133c08a.pdf"
        },
        {
          "format": "HTML",
          "filename": "files/20081009_RS22909_6f3f3e8bfe19b81c189e1d4be7b8b8eff133c08a.html"
        }
      ],
      "topics": []
    },
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metacrs10764/",
      "id": "RS22909_2008Jul01",
      "date": "2008-07-01",
      "retrieved": "2008-12-11T20:32:23",
      "title": "The Alternative Minimum Tax for Individuals: Legislative Activity in the 110th Congress",
      "summary": "The alternative minimum tax (AMT) for individuals was originally enacted to ensure that all taxpayers, especially high-income taxpayers, pay at least a minimum amount of federal taxes. However, the AMT is not indexed for inflation, and this factor, combined with recent reductions in the regular income tax, has greatly expanded the potential impact of the AMT. This report explains legislation for the FY2009 budget compromise, which includes an offset AMT patch.",
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
      "formats": [
        {
          "format": "PDF",
          "filename": "files/20080701_RS22909_2620f3962a4ce49368dd56e2c5127e15808d182f.pdf"
        },
        {
          "format": "HTML",
          "filename": "files/20080701_RS22909_2620f3962a4ce49368dd56e2c5127e15808d182f.html"
        }
      ],
      "topics": [
        {
          "source": "LIV",
          "id": "Taxation",
          "name": "Taxation"
        },
        {
          "source": "LIV",
          "id": "Minimum tax",
          "name": "Minimum tax"
        },
        {
          "source": "LIV",
          "id": "Tax policy",
          "name": "Tax policy"
        },
        {
          "source": "LIV",
          "id": "Taxation - Law and legislation",
          "name": "Taxation - Law and legislation"
        }
      ]
    }
  ],
  "topics": [
    "Economic Policy"
  ]
}