New IRS statistics show 7,389 federal tax returns with $200,000 or more in adjusted gross income reported no federal income taxes in 2005. That's a 161% jump from the 2,833 comparable returns filed in 2004. Additionally, 4,224 of the over-$200,000 earners reported no worldwide income tax liability on their 2005 returns. That represents a 75% increase from the 2,420 comparable returns filed in 2004. The data ... show a rising number of high-income earners have avoided the alternative minimum tax, which was intended to ensure that tax shelters, deductions and loopholes wouldn't exempt wealthy Americans from paying at least some federal income tax. The increases stem in part from two tax law changes. Responding to Hurricane Katrina, Washington exempted charitable contributions between Aug. 27, 2005, and Jan. 1, 2006, from the overall limit on itemized tax deductions and the 50% of adjusted gross income limit for such giving. [But] the one-time change wasn't limited to hurricane-related contributions. [And] under the American Jobs Creation Act of 2004, Washington also allowed taxpayers to eliminate up to 100% of their alternative minimum tax liability by using credits for any foreign taxes paid. In 2004, IRS data show [high-income earners] reported $16.6 million in foreign tax credits. The following year, the total credits claimed soared to $447.3 million. My sense of it is that the people who introduce these provisions know exactly who is going to benefit," [said Howard Gleckman, a senior research associate and tax blog editor at The Tax Policy Center].