An alternative tax applies at the federal and some state levels.

More than half are subject to the alternative minimum tax.

The rest of the issue, $51 million, is not subject to the alternative minimum tax.

For some people the alternative minimum tax is an opportunity, as Al was saying.

About 1.3 million people paid the alternative minimum tax in 2000.

So a discussion of alternative taxes might have been in order.

The alternative minimum tax was set up for these people.

At least that will mean fewer people have to pay the alternative tax.

But the alternative minimum tax, that's a very serious concern.

In addition, the alternative minimum tax would be raised a point, to 25 percent.