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ATR is a member of the [[American Legislative Exchange Council]] (ALEC).<ref name="Noble Ellington NPR">Noble Ellington, [http://www.npr.org/2011/07/21/138575665/national-chairman-of-alec-responds-to-report National Chairman Of ALEC Responds To Report], "Fresh Air" Interview with Terry Gross, ''NPR'', July 21, 2011.</ref>

The Americans for Tax Reform Taxpayer Pledge has essentially two parts. The first part indicates an unequivocal pledge to oppose all efforts to marginal income tax for individuals and/or businesses. The second part consists of an opposition to any net reduction or elimination of deductions credits. Both are required to withstand in the time of a legislators tenure, if he/she agrees to sign the pledge. From the 112th Congressional list, 235 Representatives and 41 Senators have signed on to it. Of the signers, only three are Democratic legislators, and one is Independent.<ref>Adam Radman, [http://atr.org/current-list-taxpayer-protection-pledge-signers-a5597 Current List of Taxpayer Protection Pledge Signers for the 112th Congress], Americans for Tax Reform, November 5, 2010.</ref>