I am very concerned about the increasing complexity of the federal tax code and believe that Congress should begin to look at ways in which we can make the current tax system simpler and more efficient.

I support simplifying the current tax code because it will reduce both the time and money spent on taxes by individuals, businesses, and the government. A simplified tax system will save taxpayers money in the long run because the government would be able to reduce the administrative costs of managing tax collection and compliance. A simplified tax code would also minimize economic distortions and create an environment for strong economic growth by encouraging growth in human capital, ensuring a level playing field for business development and expansion, and raising adequate revenue to fund current needs and prepare for future challenges.

In addition, I have consistently supported middle-class tax relief for families and individuals, including providing Alternative Minimum Tax (AMT) relief, extending the child tax credit and raising awareness about the Earned Income Tax Credit (EITC).

Created in 1969, the AMT was originally designed to prevent high-income taxpayers from escaping their share of the income tax burden; however, because the tax isn't indexed for inflation, there has been a significant increase in the number of middle to upper-middle income taxpayers affected by the AMT.

That number will continue to rise, unless Congress acts, which we have done for the last several years. In fact, Congress recently passed a one-year ‘patch’ for the 2007 tax year that would protect 23 million taxpayers from this unfair tax, including 62,000 in the Third District.

Temporary fixes, however, are time-consuming and inefficient. Now, we must move forward and find a way to permanently fix AMT so that we don’t have to deal with this every year!

If you have questions about the AMT or any other tax related issue, please feel free to contact my office or visit the Internal Revenue Service's [IRS] website. They have helpful information and other resources, including their AMT Assistant, which allows taxpayers to enter their financial information anonymously to calculate whether the AMT applies to their income. In order to complete it, taxpayers need to answer several questions and copy data from their 1040. The program will tell you only if you do not have to fill out the AMT form, not how much tax you owe.