AMT的规定不只影响被迫缴富有税的人，也影响几乎所有申报分项扣除(Itemize Deductions)的纳税人。如果这个修正案没有通过的话，年所得10万到20万美元的纳税人中有81%会受到AMT影响，所得7万5千到10万美元的纳税人中有...
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分项扣除改变税后相对价格，这常常影响经济行为。
Itemized deductions change after-tax relative prices, which often affects economic behavior.
特定商品和服务的支出可以分项扣除，并在高所得水平上逐步减少。
Itemized deductions are permitted for expenditures on particular goods and services. They are phased out at high-income levels.
扣除分为标准扣除和分项扣除。标准扣除是从应税所得中减去一个固定数额。
Deductions are either standard or itemized. A standard deduction reduces taxable income by a fixed amount.
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