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Glossary

Terms for Architecture, Green Building & Energy


This glossary includes more than 300 solar terms, as well as hundreds of additional sustainable design and construction terms.

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Alternative Minimum Tax (AMT) (Wind)

Definition: AMT can be thought of as a different tax system with different rules and deductions; taxpayers must compute their taxes under both the regular tax and AMT rules and then pay the greater of the two. The purpose of the AMT is to prevent those in the higher tax bracket from getting by from year to year tax free.