Carried Interest Taxation

You might ask yourself "what does alternative minimum tax have to do with the debate on carried interests?"  The two topics might be tied, because it is clear that some lawmakers view raising the tax rate on carried interests to be a politically acceptable revenue offset for the cost of a permanent fix to the alternative minimum tax.  This link becomes stronger if Congress is unable to raise the top rate on high income taxpayers back to 39.6%, which inability seems likely in the current administration.