re: Increasing corporate tax minimum for EARNED income

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yes, but that is not the issue.

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You’re wrong. And you don’t even know the issue, I don’t think. This is a corporate AMT. they didn’t raise corporate income tax rates. They remain at 21%. They added a minimum of a 15% tax on book income. It absolutely will increase the tax liability for many corporations.

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yes, but that is not the issue.

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So you're saying that an individual taxpayer is "hiding income" by using the standard deduction or through itemizing?