Legislation: Relevant TPC Publications and Tables

Tax Relief and Health Care Act of 2006

• JCT Revenue Table
• JCT Technical Explanation

Pension Protection Act of 2006

Related TPC Publications

• Penalties on IRAs and 401(k)s by Peter Orszag, August 15, 2005.
• The Automatic 401(k): A Simple Way To Strengthen Retirement Saving by William G. Gale, J. Mark Iwry, Peter Orszag, March 7, 2005.
• Progressivity and Government Incentives to Save by Robert Greenstein and Peter R. Orszag, October 8, 2003.
• Private Pensions: Issues and Options by William G. Gale and Peter Orszag, April 16, 2003.

• T06-0240 - H.R. 4 as Passed by the House and Senate: The Pension Protection Act of 2006, Distribution of Federal Tax Change by Cash Income Class, 2011
  
  
• T06-0241 - H.R. 4 as Passed by the House and Senate: The Pension Protection Act of 2006, Distribution of Federal Tax Change by Cash Income Percentile, 2011
  
  
• More Related Tables
  
  
• JCT Revenue Table

Tax Increase Prevention and Reconciliation Act of 2005 (TIPRA)

Related TPC Publications

• Roth Conversions as Revenue Raisers: Smoke and Mirrors by Leonard E. Burman, May 11, 2006.

• T06-0093 - Conference Agreement on the Tax Increase Prevention and Reconciliation Act of 2005, Fully-Phased In Impact of Major Provisions at 2006 Income Levels, With Financing Proportional to Individual Income Tax, Distribution by Cash Income Percentile
  
  
• T06-0092 - Conference Agreement on the Tax Increase Prevention and Reconciliation Act of 2005, Fully-Phased In Impact of Major Provisions at 2006 Income Levels, With Financing Proportional to Individual Income Tax, Distribution by Cash Income Class
  
  
• More Related TPC Tables
  
  
• JCT Revenue Table
  
  
  

Energy Tax Incentives Act of the Energy Policy Act of 2005

Related TPC Publications

• Tax Incentives for Energy Production by Troy Kravitz, June 12, 2006.
  
  
• JCT Revenue Table

American Jobs Creation Act of 2004 (AJCA)

Related TPC Publications

• The American Jobs Creation Act of 2004 Creating Jobs for Accountants and Lawyers by Kimberly A. Clausing, December 01, 2004.
  
  
• Bush Administration Tax Policy: Summary and Outlook by William G. Gale and Peter Orszag, November 29, 2004.
  
  
• Executive Compensation Reform and the Limits of Tax Policy, Michael Doran, November 23, 2004.
  
  
• More Related TPC Publications on 2004 Legislation
  
  
• JCT Revenue Table
  

Working Families Tax Relief Act of 2004 (WFTRA)

Related TPC Tables

• T04-0149 - Conference Agreement on H.R. 1308, The Working Families Tax Relief Act of 2004: Distribution of Individual Income Tax Change by Cash Income Percentiles, 2005
  
  
• T04-0145 - Conference Agreement on H.R. 1308, The Working Families Tax Relief Act of 2004: Distribution of Individual Income Tax Change by Cash Income Class, 2005
  
  
• T06-0033 - Combined Effect of EGTRRA, JGTRRA, and WFTRA With Extension of 2005 AMT Relief, Indexed for Inflation versus Pre-EGTRRA baseline, Distribution of Federal Tax Change by Cash Income Class, 2006
  
  
• More Related Tables
  
  
• JCT Revenue Table
  
  

The Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA) and other 2003 Legislation

Related TPC Publications on 2003 Legislation

• Preferential Capital Gains Tax Rates, Deborah Kobes, Leonard E. Burman, January 19, 2004.
  
  
• HSAs Won't Cure Medicare's Ills, Leonard E. Burman, Linda J. Blumberg, November 21, 2003.
  
  
• Short-Term Stimulus, Long-Term Growth and JGTRRA, Testimony to United States Senate, Democratic Policy Committee, June 9, 2003, William G. Gale.
  
  
• Congress Morphs an 'Itty-Bitty' Tax Cut Into a Budget Buster by Leonard E. Burman and Peter Orszag, May 20, 2003.
  
  
• Taxing Capital Income Once by Leonard E. Burman, January 21, 2003.
  
  
• The Administration's Proposal to Cut Dividend and Capital Gains Taxes by William G. Gale and Peter Orszag, January 20, 2003.
  
  
• About Half of Dividend Payments Do Not Face Double Taxation by William G. Gale, November 11, 2002.
  
  
• More Related TPC Publications
  
  

Related TPC Tables on 2003 Legislation

• T03-0109 - Conference Agreement on the Jobs and Growth Tax Relief Reconciliation Act of 2003: Distribution of Income Tax Change by AGI Class, 2004
  
  
• T03-0108 - Conference Agreement on the Jobs and Growth Tax Relief Reconciliation Act of 2003: Distribution of Income Tax Change by Percentiles, 2003
  
  
• T03-0080 - Tax Dividends and Long-Term Capital Gains at 15-Percent: Distribution of Individual Income Tax Change by AGI Class, 2004
  
  
• More Related TPC Tables
  
  

JCT Revenue Tables and Summaries

• Military Family Tax Relief Act Table
  
  
• Military Family Tax Relief Act Summary
  
  
• JGTRRA Table
  
  
• JGTRRA Summary
  
  
• Medicare Prescription Drug, Improvement, and Modernization Act of 2003 Summary
  
  

The Job Creation and Worker Assistance Act of 2002 (JCWA)

Related TPC Tables

• T04-0051 - EGTRRA, JCWA, and JGTRRA: Distribution of Individual Income, Corporate, and Estate Tax Change by Cash Income Class, 2004
  
  
• T04-0056 - Non-"Middle-Class Provisions" in EGTRRA, JCWA, and JGTRRA: Distribution of Individual Income, Corporate, and Estate Tax Change by Cash Income Percentiles, 2004
  
  
• More Related TPC Tables
  
  
• JCT Summary
  
  
• JCT Revenue Table
  
  

Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA)

Related TPC Publications

• EGTRRA: Which Provisions Spell the Most Relief? by Leonard E. Burman, Jeff Rohaly, Elaine Maag, June 24, 2002.
  
  
• The Bush Tax Cut: One Year Later, William Gale and Samara Potter, June 2002.
  
  
• The Effect of the 2001 Tax Cut on Low- and Middle-Income Families and Children by Leonard E. Burman, Elaine Maag, Jeff Rohaly, April 29, 2002.
  
  
• An Economic Evaluation of the Economic Growth and Tax Relief Reconciliation Act of 2001 by William G. Gale and Samara R. Potter Brookings Institution March, 2002.
  
  
• The Estate Tax Is Down, But Not Out by Leonard E. Burman and William G. Gale, December 01, 2001.
  
  
• More Related TPC Publications
  
  

Related TPC Tables for 2001 Tax Cuts

• T02-0021 - EGTRRA: Distribution of Income Tax Change by AGI Class, 2002
  
  
• T02-0024 - EGTRRA: Distribution of Income Tax Change by Percentiles, 2010
  
  
• T02-0022 - EGTRRA: Distribution of Income Tax Change by Percentiles, 2002
  
  

More Related TPC Tables

• Accelerate Provisions in EGTRRA
  
  
• Make Provisions in EGTRRA Permanent
  
  
• Freeze Provisions in EGTRRA
  
  
• EGTRRA and JGTRRA Combined
  
  
• JCT Summary
  
  
• JCT Revenue Table
  
  

Sources: Tempalski, Jerry. "Revenue Effects of Major Tax Bills." OTA Working Paper 81 , July 2003 for years 1940 - 1980. U. S. Department of the Treasury, Office of Tax Analysis (November 1, 1988); and Office of Management and Budget, Budget of the United States Government, various fiscal years. Summary of 1990 OBRA abstracted from U. S. House of Representatives Budget Committee, Summary of Reconciliation Conference Report, October 1990. Joint Committee on Taxation budget estimates and technical explanations used for 1996 and later. Library of Congress public law summaries used for 2001 and later.