T09-0180 - Tax Capital Gains and Qualified Dividends at 20% for High Income Tax Units, Administration Baseline With Top Two Rates and Limitation on Itemized Deductions, Small Business Tax Units, Distribution of Federal Tax Change by Cash Income Level, 2012

2012 distribution, by cash income level, of federal tax change for small business units from taxing high income tax units' capital gains and qualified dividends at 20 percent. The baseline is the Administration's baseline with the top two rates reinstated and limitation on itemized deduction.