I believe you are referring the AMT exemption amount.
AMT Exemption Amounts for 2019
Beginning in 2019, the AMT exemption for individual filers is $71,700. For married joint filers, the figure is $111,700. In 2020, those figures are $72,900 and $113,400.
The AMT is levied at two rates: 26 percent and 28 percent. The AMT exemption amount for 2019 is $71,700 for singles and $111,700 for married couples filing jointly (Table 3) before the phaseout income threshold amounts:
In 2019, the 28 percent AMT rate applies to excess AMTI of $194,800 for all taxpayers ($97,400 for married couples filing separate returns).
Unfortunately, the alternative minimum tax treats NOLs differently. So, even if you have no taxable income, it doesn’t necessarily mean that you don’t owe AMT.
One major difference under AMT is the NOL deduction. The basic idea is that for AMT purposes, the NOL deduction is limited to 90% of the income for the year. So, even if your NOL deduction was larger than your income for the year, AMT could still apply to 10% of your income.
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