Item specified by the tax law that a taxpayer must include when calculating the Alternative Minimum Tax (AMT). Preference items include:
1. Addition of personal exemptions.
2. Addition of the standard deduction.
3. Addition of itemized deductions claimed for state and local taxes, certain interest, most miscellaneous deductions, and part of medical expenses.
4. Subtraction of any refund of state and local taxes included in gross income.
5. Changes to accelerated depreciation of certain property.
6. Difference between gain and loss on the sale of property reported for regular tax purposes and AMT purposes.
7. Addition of certain income for incentive stock options.
8. Change in passive activity loss deductions.
9. Private activity bond interest.
10. Addition of certain depletion that is more than the adjusted basis of the property.
11. Addition of part of the deduction for certain intangible drilling costs.
12. Addition of tax-exempt interest on certain private activity bonds.
Taxpayers may have to pay the alternative minimum tax if their taxable income for regular tax purposes, combined with these adjustments and tax preference items, is more than $58,000 for a married couple filing jointly, $40,250 for singles or heads of household, and $29,000 for married couples filing separately.
Πηγή:
http://www.answers.com/topic/tax-preference-itemΑν και μάλλον δεν υπάρχει ακριβές αντίστοιχο στο ελληνικό φορολογικό σύστημα, πως θα μπορούσε να μεταφραστεί αυτός ο όρος;
Το λεξικό του Χρυσοβιτσιώτη το αποδίδει ως προτιμώμενα είδη, αλλά εδώ έχει να κάνει με άλλη πατέντα...