Find a contractor Buyer's guide Partner with us
MCAA Logo
Log in Sign up Join Hi, there Account
2026 Midyear Registration is OPEN
Find a contractor Buyer's guide Partner
Log in Sign up Join Account

The Challenges of the Alternative Minimum Tax

Words: Thomas PriceFrom health care to energy and tax reform to supporting small businesses, positive solutions have continually fallen victim to posturing and politics. No issue, however, speaks to the chronic negligence of this partisanship more than the Alternative Minimum Tax (AMT), which has been looming over millions of middle class families.

The Alternative Minimum Tax was enacted in 1969 by a Democratic Congress to ensure a couple of hundred of the wealthiest Americans did not use deductions to escape legitimate tax obligations. However, it was never indexed for inflation, and the AMT threshold has been creeping toward more moderate earners for decades. In the past, to ensure that this tax did not soak the middle class, the Republican Congress passed annual AMT patches, saving millions of hard-working families from significant tax increases. Yet, because of partisan politics on the matter, this tax hike continues to threaten the middle class.

While the disturbing lack of action from the Congressional majority leadership is unacceptable, it actually serves as a sad display of how partisan Congress is operating. Since taking control of Congress in 2007, Democrats have continually missed key deadlines, sought outright tax increases, and forced constructive public policy to take a back seat to politics.

Like all Americans, Congress is expected to work hard and address the challenges facing Americans. In 2010, the exemption for the AMT will decrease from $46,700 to $33,750 for single filers, and from $70,950 to $45,000 for married couples filing jointly.

The Congressional majority has made no secret its craving for bigger government and more taxpayer dollars. Democrat leadership has proposed only to save the middle class from the AMT if they can raise taxes elsewhere to feed other federal programs. Only in today’s partisan environment could this misguided Congressional majority leadership propose hiking taxes to stop a tax hike.

Passing a prompt and permanent AMT fix without gimmicks is essential, but also we need a complete and sweeping tax overhaul to restore true equity to our broken and oppressive system. The current tax code is complicated and fraught with special carve outs.

Conservatives in the House of Representatives have offered a meaningful stimulus proposal that eliminates the AMT and simplifies our entire system. We need a streamlined system that treats people fairly and equally by putting more money back in the pockets of hard-working Americans.
About: Legislative
 0
Bonding with Masonry 2026: Q2
June 2026

This issue’s questions come from a Mason Contractor and an Engineer. What questions do you have? Send them to info@masonrymagazine.com, attention Technical Talk.

David Biggs
Bonding with Masonry
Read More
The Thirty-Year Mason: Ergonomics as a Retention Strategy
June 2026

In most industry circles, the conversation around the labor shortage follows a predictable script: How do we find the next generation of masons? While recruitment is vital, we often overlook the most valuable asset already on the job site: the experienced

Shayne Sanders
MAP Partner
Read More
Acme Brick Company Releases 2026 Pocket Guide to Brick Construction
June 2026

For more than four decades, all the basics of building with brick have come in a guide small enough to fit into a pocket. Acme Brick has just released a 2026 version of its Pocket Guide to Brick Construction. And yes, it’s still printed on paper just like

MAP Partner
Read More
Masonry in the Media: Casa Azul, Chapultepec Castle, & More
June 2026

A film’s settings can take viewers to new locations, all from the comfort of their own home. It immerses them in the scenes, whether they take place in an opera house in Brazil or a grand mansion in Mexico City. Explore how these Latin American masonry ma

Lily Burger
Masonry in the Media
Read More