In addition to the regular tax, parents must pay $75, or 15 percent of the child's income over $500, whichever is less.

In addition, some money that is not counted as income for regular taxes must be included when calculating the alternative tax.

Conceptually, it is imposed instead of, rather than in addition to, regular tax.

This may be quite a bit better than under the regular tax.

Obviously, the less income that is subject to regular tax, the lower the surtax.

Last, I don't have to pay anybody anything above regular taxes.

After 15 years, they were to pay regular taxes.

The credit is available only to taxpayers who pay regular tax.

The higher of that tax or the regular tax is due.

And when we went back to paying regular taxes, he kept them low.