To help keep some middle and
lower income people from being hit by the AMT, Congress has enacted temporary relief
during each of the
past several years by passing what's called a patch.
During the
past several years, the PSC has seen widening use and was evaluated recently for use nationally.23 However, few studies have carefully evaluated the use of the PSC in
low - income minorities, 8,24 and even fewer have specifically examined the utility of the PSC in
low — socioeconomic status (SES), Spanish - speaking, Hispanic populations.14, 25