we are also repealing the alternative minimum tax or amt. about time. the amt is actually a shadow tax system and pay the higher of the two amounts. you are familiar with it. under our framework, the amt will make lessen sense. we are making our taxes simple again. we are simplifying our tax system. to protect millions of small businesses and the american farmer, we are finally ending the crushing, the horrible, the unfair estate tax. or as it is often referred to,