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T22-0001 – Enact Minimum Federal Individual Income Tax of $100 ($200 for Married Couples), by Expanded Cash Income Level, 2022

Table shows the change in federal tax burden, by expanded cash income level in 2022, from a proposal to enact a minimum federal individual income liability of $100 ($200 for married couples filing a joint return). Proposal would effectively repeal refundable individual income tax credits.

February 24, 2022