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Venable partner Brian O’Connor was quoted by Law360 on July 26, 2017, in an article on the repeal of the Alternative Minimum Tax (AMT) system. AMT, which was intended to ensure high-income individuals did not escape paying taxes by claiming excessive and an unfair number of deductions, also unexpectedly captures more middle-class individuals. Increasing the exemption amount to capture fewer individuals, or by taking away certain deductions may be a way to make the AMT fairer.

But the complexity of a parallel system would still remain, and according to O'Connor, the AMT also has a "demoralizing and unsettling" effect on people who think they have completed their tax returns and have estimated a tax liability or refund, only to learn they have to fill out another form to calculate their AMT and potentially end up owing more.

"That has a bad effect on people, whereas if they had got to the ultimate number the first time without having to go through a second system, it probably would be emotionally easier for them," O'Connor said.