...12月3日报道称，共和党的税改方案大大威胁部分企业的税收抵免，该税制旨在鼓励企业扩大对新技术研发力度和投资规模。此外，替代性最低税（Alternative Minimum Tax）也面临取消，这意味着企业利用信用额度来减少部分税款的优待也可能进入历史。
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... accelerated cost recovery system 加速成本回收折旧法 alternative minimum tax 另类最低税 tax preference 税收优惠 ...
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the alternative minimum tax 替代性最低税 ; 最低税负制
individual Alternative Minimum Tax 人替代性最低限额税
Alternative Minimum Tax Paper 替代最小赋税证券
Taiwan's Alternative Minimum Tax 最低税负制
alternative minimum salaries tax 选择性最低薪俸税
以上来源于: WordNet
In addition, repealing the alternative minimum tax would also help.
此外，废除替代性最低税也会有所帮助。
He'd also keep the alternative minimum tax in place for many taxpayers.
他还将保留针对许多纳税人的最低税负制。
The plan also creates a new alternative minimum tax (initially 16%, rising to 19%) on firms.
该政策还为企业提议了一个可选择的最小税(从当初的16%提升到19%)。
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