mr. speaker , i yield myself such time as i may consume . 
mr. speaker , i would say to my friend from new york that we have dealt with the amt issue . 
in our legislation , we did not choose to raise taxes , as the gentleman 's substitute does , to the tune of $ 40 billion . 
so because of that , the amt is done outside of the reconciliation process . 
when i hear so many on the other side of the aisle talk about high-income earners , i remind members that many small businesses in the united states file as individuals . 
so when they have this $ 40 billion tax increase , that is really on small businesses and the families that those small businesses support . 
according to the treasury department , 80 percent of the people affected by the $ 40 billion tax increase in their substitute are small and entrepreneurial businesses . 
that is the engine of job creation in america , and that is why our economy has recovered , because we have helped those small businesses . 
mr. speaker , i reserve the balance of my time . 
