Nebraska officials are preparing for the elimination of the state's alternative minimum tax, a change that takes effect next year. The Department of Revenue issued a reminder Monday that the law will go into effect in January 2014. The law was one of several small-scale tax measures that lawmakers and Gov. Dave Heineman approved earlier this year. Nebraska has been one of nine states that still impose an alternative minimum tax, which was created to ensure that residents who use tax shelters pay at least something. The law's sponsor, Sen. Paul Schumacher, has said many of those tax shelters no longer exist, and the law only hurts residents with high medical bills, mortgages and other tax-deductible expenses.