,i  #aacth ,,congress  #b;d ,session    
,h4 ,r4 #deab  ,,in ,,the ,,house ,,of  
,,representatives  ,april #bi1 #bjad    
,mr4 ,jolly introduced the following    
bill2 which was referred to the         
,committee on ,ways and ,means  ,a      
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to establish a maximum  
rate of ,federal1 ,state1 and local tax 
imposed on taxpayers4  #a4 ,short title 
,this ,act may be cited as the          
,alternative ,maximum ,tax ,act or the  
,max ,tax ,act4  #b4 ,maximum tax       
imposed  7a7 ,in general ,part ,i of    
subchapter ,a of chapter #a of the      
,internal ,revenue ,code of #aihf is    
amended by inserting after section #c   
the following new section3  #d4 ,maximum
 tax imposed  7a7 ,in general           
,notwithstanding any other provision of 
this subtitle1 the tax imposed under    
this chapter on a taxpayer other than a 
corporation for the taxable year shall  
not exceed the amount which when1 added 
to the tax amounts described in         

subsection 7b71 bears the same ratio as 
#ej percent of adjusted gross income of 
the taxpayer for the taxable year bears 
to the adjusted gross income of the     
taxpayer for the taxable year4  7b7 ,tax
 amounts described ,for purposes this   
section1 the tax amounts described in   
this subsection are the amounts of tax  
paid for any period 7or allocable       
portion thereof7 in the taxable year    
under any of the following ,federal1    
,state1 or local taxes3  7#a7 ,air      
transportation taxes4  7#b7 ,biodiesel  
fuel taxes4  7#c7 ,cigarette taxes4     
7#d7 ,medicare tax4  7#e7 ,social       
,security tax4  7#f7 ,estate taxes4     
7#g7 ,insurance taxes1 including        
insurance premium taxes1 excise taxes on
 comprehensive health insurance plans1  
and individual health insurance mandate 
taxes4  7#h7 ,federal unemployment      
taxes4  7#i7 ,garbage taxes4  7#aj7     
,gasoline taxes4  7#aa7 ,gift taxes4    
7#ab7 ,hotel taxes4  7#ac7 ,import      
taxes4  7#ad7 ,income tax1 including    

city1 ,state1 and county4  7#ae7        
,inheritance taxes4  7#af7 ,interstate  
user diesel fuel taxes4  7#ag7          
,inventory taxes4  7#ah7 ,liquor taxes4 
7#ai7 ,luxury taxes4  7#bj7 ,medicare   
taxes4  7#ba7 ,taxes enacted under the  
,patient ,protection and ,affordable    
,care ,act1 including the individual    
mandate excise tax and the ,medicare tax
 surcharge on investment income of high 
earning ,americans4  7#bb7 ,tangible    
personal property taxes4  7#bc7 ,real   
estate taxes4  7#bd7 ,sales taxes4      
7#be7 ,self-employment taxes4  7#bf7    
,service charge taxes4  7#bg7 ,sewer and
 water taxes4  7#bh7 ,special           
assessments 7city and county74  7#bi7   
,state unemployment taxes 7,,suta74     
7#cj7 ,tanning taxes4  7#ca7            
,telephone-related taxes1 including     
telephone #iaa service taxes1 telephone 
,federal excise taxes1 telephone        
,federal universal service fee taxes1   
telephone minimum usage surcharge taxes1
 telephone ,state and local taxes1      

telephone universal access taxes4  7#cb7
 ,tire taxes4  7#cc7 ,use taxes 7city1  
county1 and ,state74  7#cd7 ,utility    
taxes4  7#ce7 ,vehicle registration     
taxes4  7#cf7 ,waste management taxes4  
7#cg7 ,workers compensation taxes4  7c7 
,regulations ,the ,secretary shall      
prescribe such regulations as may be    
necessary to carry out this section4  4 
7b7 ,clerical amendment ,the table of   
sections for part ,i of subchapter ,a of
 chapter #a of the ,internal ,revenue   
,code of #aihf is amended by inserting  
after the item relating to section #c   
the following new item3  ,sec4 #d4      
,maximum tax imposed4  4  7c7 ,effective
 date ,the amendments made by this      
section shall apply to taxable years    
beginning after the date of the         
enactment of this ,act4