If you work in state without high state / local income taxes you're a lot less likely to trigger AMT. So really the federal government subsidize wealthy residents of those places the most.

If you're like a middle class family in NYC where two parents work. One person is a cop (detective) the other person is a teacher both with experience you're prob pulling $100k + $80k + overtime in the cop case. Congrats your family is probably paying AMT every year.