State tax

People in upper income brackets, say $250,000 to $500,000 have been hurt by the alternative minimum tax, (ATM). For example they were able to deduct the amount they paid in state income tax from their federal income tax however the ATM then kicks in and negates that deduction. There is much hand ringing going on over the loss of the state tax deduction but I don’t believe these upper income people were allowed to keep that deduction anyway. The Trump plan eliminates both the state tax deduction and the ATM.