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 .  