The state pension is expected to continue rising, as now, in line with earnings, prices, or 2.5%, whichever is higher.

BBC: Flat-rate state pension 'expected to start in 2017'

You compute regular tax and AMT and pay whichever is higher .

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Pensions are now protected by a "triple lock" which means they will go up annually by either inflation, earnings, or 2.5%, whichever is higher.

BBC: Government eyes end to benefits and inflation link

However, it will be updated each year - as the state pension is now - in line with earnings, prices, or 2.5%, whichever is higher.

BBC: 'Simpler' flat-rate state pension unveiled

The Chamber of Commerce said workers would earn actual wages paid to American workers or the prevailing wages for the industry they're working in, whichever is higher.

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The Chamber of Commerce said workers would get paid actual wages paid to American workers or the prevailing wages for the industry they're working in, whichever is higher.

NPR: Business, Labor Close On Deal For Immigration Bill

You are supposed to do your taxes the regular way, then recalculate them under the AMT and pay whichever bill is higher.

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Then you pay whichever tax is higher.

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