AMT’s maximum rate is only 28%, though. It is calculated with fewer deductions, which is why it sometimes increases total tax, but for purposes of the tax rate involved, it’s actually lower than the maximum rate.
(In fact, every time a client of mine complains about AMT I remind them that it’s a lower-rate flat tax with minimal deductions. Isn’t that what they told me would fix all of our problems? )
Local property tax can get you to 100% of your salary (or beyond!) in a single step. My property tax is tied to the value of my land+improvements (house, etc.) as established at the time of purchase. If I had chose to buy a sufficiently expensive house, every dollar I earn in salary would have to go to property tax.