Democrats on Capitol Hill are trying to portray themselves as tax cutters by taking on the alternative minimum tax (AMT), set up decades ago to target 155 specific taxpayers who were very wealthy.  But it is not indexed for inflation and each year the AMT threatens more middle-class families.  Next year it could hit approximately 20% of all taxpayers, including folks earning $50,000 a year.  But Democrats have devised a plan:  folks earning up to $250,000 will be exempted, but those earning above $500,000 will likely get hit with a double-digit tax increase.  Once again, we are seeing the liberal impulse to raise taxes and resort to class warfare.  Democrats denounce "trickle down economics," and this plan is aimed at penalizing America's entrepreneurial class, those with the resources to invest in job creation.  The simple solution is that AMT ought to be repealed entirely.  But the politicians in Congress are addicted to the additional revenue this stealth tax generates, and cutting spending rarely seems to factor into their calculus.