In many cases, the Bush tax cuts don’t help so much. The AMT kicks in.
http://dailycaller.com/2012/04/10/494-billion-tax-increase-to-hit-in-2013/
Sixty percent of the tax cuts in the Bush tax cuts are direct cuts for middle and low income families. The payroll tax cut is a middle and low income family tax cut, and the AMT patch, the whole purpose of it is to prevent a tax hike on middle and low income families. So when you add it all up 70 percent of that [nearly] $500 billion figure is a direct tax increase on middle and low income families.
The AMT will ensnare over 28 million families, up from 4 million last year.
http://www.atr.org/sixmonths.html?content=5171#ixzz0t2K5HyzH