by Tax Topic

Tables:

Alternative Minimum Tax

• (Nov 18, 2002) - T02-0018 - Accelerate and Freeze Options: Revenue Effects ($ billions), 2003-2012 Calendar Years
  2003-12 calendar year revenue effects of accelerating and/or freezing some of the income and estate tax provisions in EGTRRA.
• (Nov 18, 2002) - T02-0017 - Accelerate and Freeze Options: Revenue Effects ($ billions), 2003-2012 Fiscal Years
  2003-12 fiscal year revenue effects of accelerating and/or freezing some of the income and estate tax provisions in EGTRRA.
• (May 28, 2004) - T04-0105 - Aggregate AMT Projections Under Current Law and After House Tax Cuts, 2005-2014
  2005-2014, Aggregate Projections of Alternative Minimum Tax Taxpayers Under Current Law and After House Tax Cuts
• (Sep 09, 2004) - T04-0117 - Aggregate AMT Projections, 2004-2014
  2004-2014, Aggregate AMT Projections
• (Oct 30, 2006) - T06-0249 - Allow State and Local Tax Deduction in AMT, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2006-15
  Allow the state and local tax deduction in calculating AMT liability, static impact on individual income tax liability and revenue
• (Sep 21, 2006) - T06-0243 - AMT Relief with Pre-EGTRRA Baseline, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2001-16
  Preliminary estimates of the cost of AMT relief
• (Oct 05, 2004) - T04-0155 - College Opportunity Tax Credit (COTC): Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2005-14
  2005-14, College Opportunity Tax Credit (COTC), Static Impact on Individual Income Tax Liability and Revenue
• (Aug 10, 2007) - T07-0214 - EGTRRA With and Without Conforming AMT Rate Cuts, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2001-10
  2001-2010 Static revenue estimates for EGTRRA (the 2001 tax cut package) as enacted and as enacted plus conforming rate cuts for the individual alternative minimum tax
• (Dec 05, 2007) - T07-0339 - Enacted AMT Patches Against Unpatched Current-Law Baseline, Static Impact on Individual Income and Estate Tax Liability and Revenue ($ billions), 2001-7
  2001-07 Static impact on individual income tax liability and revenue for the enacted AMT patches (increases in the AMT exemption and allowance of personal nonrefundable credits against the AMT) against a baseline of current law excluding the AMT patches
• (Jun 03, 2011) - T11-0147 - Extend AMT Patch and Index AMT Parameters for Inflation, Impact on Tax Revenue; Multiple Baselines, 2012-22
  Dynamic revenue estimates between 2012 and 2022 from extending the AMT patch and indexing the AMT parameters to inflation under current law and the Administration’s FY2012 Budget Baseline.
• (Jun 18, 2008) - T08-0134 - Extend and Index AMT Patch for Inflation, Static Impact on Tax Liability, Revenue ($ billions) and AMT Taxpayers (millions), 2008-18
  2008-18 Static impact on individual income tax liability and revenue for a permanent extension and indexation of the 2007 AMT patch against both current law and tax cuts extended baselines. Also includes the number of AMT taxpayers under the proposal and the liability and revenue implications for full repeal.
• (Aug 25, 2004) - T04-0116 - Extend Expiring AMT Provisions and Index the AMT for Inflation: Static Revenue Impact ($ billions) Under Alternative Baselines, 2005-14
  2005-14, Extend Expiring AMT Provisions and Index the AMT for Inflation, Revenue Impact uder Different Baselines
• (Feb 29, 2012) - T12-0037 - Extend the 2001-2010 Tax Cuts, Repeal the AMT, and Reduce Ordinary Income Tax Rates by 20 Percent; Impact on Tax Revenue, 2013-22
  Fiscal year 2013-2022 revenue impact of extending the 20001-2010 tax cuts, repealing the AMT, and reducing ordinary income tax rates by 20 percent, measured against current law.
• (Dec 21, 2007) - T07-0344 - H.R. 3818, The Republican Study Committee Taxpayer Choice Act, Impact on Individual Income Tax Revenue with Behavioral Response ($ billions), 2008-18
  2008-18 Impact on individual income tax revenue for H.R. 3818, the Republican Study Committee's Taxpayer Choice Act (with a behavioral response). H.R. 3818 permanently repeals the individual alternative minimum tax (AMT), permanently extends the 2003 rate cuts on capital gains and dividends, and allows an election between the current tax code and an alternative tax code with no deductions or credits and reduced rates.
• (May 14, 2004) - T04-0085 - House Tax Bills: Static Revenue Impact ($ billions), 2004-14
  2004-14 calendar and fiscal-year static revenue impacts of the House bills on the extension of the 10-percent income tax bracket, the extension and expansion of the child tax credit, marriage-penalty reform, and AMT relief (H.R. 4275, 4359, 4181, and 4227). This table stacks the proposals in the order shown and captures the interaction effects of the bills.
• (Jun 28, 2011) - T11-0204 - Impact of the 2001-10 Tax Cuts, With and Without AMT Rate Cuts, on Tax Revenue, 2001-12
  Static revenue estimates between 2001 and 2012 for the 2001-2010 individual income tax cuts as enacted and as enacted plus conforming rate cuts for the individual alternative minimum tax. The revenue estimates presented in this table only include changes in individual income tax revenue.
• (Mar 13, 2007) - T07-0033 - Index AMT and Increase Top Tax Rate, The Baseline is Tax Cuts Extended with the Itemized Deduction Treated as a 15% Credit and AMT Treated as in 2006, Static Impact on Revenue ($ billions), 2009-17
  2009-17 Static impact on tax liability and revenue of indexing the AMT at 2006 levels and increasing the top marginal rate to 39.6 percent, assuming the tax cuts are extended and taxpayers must choose between the standard deduction and a credit equal to 15 percent of itemized deductions
• (Mar 13, 2007) - T07-0034 - Index AMT to 2006 Levels, The Baseline is Tax Cuts Extended with the Itemized Deduction Treated as a 15% Credit and AMT Treated as in 2006, Static Impact on Revenue ($ billions), 2009-17
  2009-17 Static impact on tax liability and revenue of indexing the AMT at 2006 levels, assuming the tax cuts are extended and taxpayers must choose between the standard deduction and a credit equal to 15 percent of itemized deductions
• (Dec 03, 2007) - T07-0337 - Major Ind. Income and Estate Tax Components of Former Sen. Fred Thompson's Tax Plan Against a Baseline with the 2001-2006 Tax Cuts Extended and a Permanent AMT Patch, Static Impact on Ind. Income and Estate Tax Liability and Revenue ($ billions), 2009-18
  2009-18 Static impact on individual income and estate tax liability and revenue for the major individual income and estate tax components of former Senator Fred Thompson's tax plan against a baseline with the 2001-2006 tax cuts extended and a permanent AMT patch. Provisions repeal the individual alternative minimum tax (AMT) and allow taxpayers a choice between the current tax system and an alternative tax system with no itemized deductions or credits but larger standard deductions and personal exemptions and lower rates.
• (Dec 03, 2007) - T07-0332 - Major Individual Income and Estate Tax Components of Former Sen. Fred Thompson's Tax Plan, Static Impact on Individual Income and Estate Tax Liability and Revenue ($ billions), 2009-18
  2009-18 Static impact on individual income and estate tax liability and revenue for the major individual income and estate tax components of former Senator Fred Thompson's tax plan. Provisions extend the 2001-2006 tax cuts; repeal the individual alternative minimum tax (AMT); and allow taxpayers a choice between the current tax system and an alternative tax system with no itemized deductions or credits but larger standard deductions and personal exemptions and lower rates.
• (Dec 04, 2007) - T07-0338 - Major Individual Income and Estate Tax Components of Former Sen. Fred Thompson's Tax Plan, Impact on Individual Income and Estate Tax Revenue with Behavioral Response ($ billions), 2009-18
  2009-18 Impact on individual income and estate tax revenue for the major individual income and estate tax components of former Senator Fred Thompson's tax plan with a behavioral response. Provisions extend the 2001-2006 tax cuts; repeal the individual alternative minimum tax (AMT); and allow taxpayers a choice between the current tax system and an alternative tax system with no itemized deductions or credits but larger standard deductions and personal exemptions and lower rates. Estimates incorporate an income elasticity (with respect to the net-of-tax rate) of 0.4.
• (Apr 10, 2007) - T07-0121 - Options for a Two-Year Extension of the AMT Patch, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2007-17
  2007-17 Static impact on individual income tax liability and revenue for two options for a two-year extension of the AMT path. AMT patches allow personal nonrefundable credits against the AMT and index the AMT exemption for inflation.
• (Jan 30, 2008) - T08-0050 - Options to Index the AMT to Prevent Growth in the Number of AMT Taxpayers, Static Impact on Individual Income Tax Revenue ($ billions), 2008-18
  2008-18 Static impact on individual income tax revenue for two options to index the AMT to prevent growth in the number of AMT taxpayers. The first extends the AMT patch, indexes the brackets, and indexes the exemption for inflation. The second does the same, but increases the exemption by 5 percent annually. The table also includes the interaction effect of extending EGTRRA and JGTRRA.
• (Sep 21, 2006) - T06-0244 - Previously Enacted AMT Relief and Extension of 2006 AMT Relief, Assuming Permanent Extension of EGTRRA, JGTRRA, and WFTRA Baseline, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2007-16
  Preliminary estimates of the cost of AMT relief
• (Apr 07, 2011) - T11-0088 - Reduce Corporate Tax Rate; Repeal Various Income and Payroll Tax Provisions: Impact on Tax Revenue; Baseline: Current Policy; 2012-21
  This table estimates the reduction in federal tax revenue over the period 2012-2021, which would result from reducing the maximum individual and corporate income tax rates to 25 percent. Consistent with this goal, the estimates also assume the repeal of the alternative minimum tax and of the 0.9 percent HI surtax and the 3.8 percent tax on investment income, enacted in the 2010 Healthcare Act. Note: This table does not estimate the revenue effects of the entire budget plan proposed by Rep. Paul Ryan (R-WI).
• (May 22, 2007) - T07-0140 - Repeal AMT and Implement 4% Surtax on AGI Above $100,000/$200,000, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2007-17
  2007-17 Static impact on individual income tax liability and revenue for a proposal that repeals the individual alternative minimum tax (AMT) and replaces it with a surtax of 4% of adjusted gross income above $200,000 for joint tax units and above $100,000 for tax units of other filing statuses (in 2007 dollars, indexed for inflation). The proposal is revenue-neutral over the period 2007-17.
• (Jan 05, 2007) - T07-0008 - Repeal Individual Alternative Minimum Tax (AMT), Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2007-17
  2007-17 Estimates of the static impact on individual income tax liability and revenue for repealing the individual alternative minimum tax (AMT)
• (Jan 04, 2006) - T06-0001 - Repeal Personal Exemption Phaseout (PEP) and Limitation on Itemized Deductions (Pease)
  2006-15, Repeal Personal Exemption Phaseout (PEP) and Limitation on Itemized Deductions (Pease), Static Impact on Individual Income Tax Liability and Revenue
• (Dec 08, 2004) - T04-0174 - Repealing the AMT and Disallowing the Deduction for State and Local Taxes: Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2005-14
  2005-14: Repealing the AMT and Disallowing the Deduction for State and Local Taxes: Static Impact on Individual Income Tax Liability and Revenue ($ billions).
• (Mar 15, 2012) - T12-0074 - Replace AMT with Fair Share Tax: Impact on Individual Income Tax Revenue (billions of current dollars), 2012-22
  Revenue impact, relative to both current law and current policy, of repealing the alternative minimum tax and enacting S. 2059: Paying a Fair Share Act of 2012.
• (Aug 14, 2008) - T08-0192 - Senator Barack Obama's Tax Proposals of August 14, 2008: Economic Advisers' Version (No Payroll Surtax), Impact on Tax Revenue, 2009-18
  The impact of Senator Barack Obama's tax proposals, as described by his economic advisers, on 2009-2018 tax revenue.
• (Aug 14, 2008) - T08-0193 - Senator Barack Obama's Tax Proposals of August 14, 2008: Stump Speech Version (With Payroll Surtax), Fully Phased In Impact on Tax Revenue, 2009-18
  Impact of Senator Barack Obama's fully phased in tax proposals, as described in stump speeches, on tax revenue between 2009 and 2018.
• (Jun 19, 2007) - T07-0164 - State and Local Tax Deduction Options, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2007-17
  2007-17 Static impact on individual income tax liability and revenue for five options to repeal or modify the state and local tax deduction and individual alternative minimum tax. Options are shown against a current-law baseline and a tax cuts extended baseline.
• (Jan 13, 2005) - T05-0002 - Static Revenue Impact of AMT Reform Plan 3, 2005-2014
  In addition to extending the higher AMT exemption amounts and allowing the use of personal non-refundable credits regardless of tentative AMT, this plan indexes for inflation the AMT exemption, tax bracket threshold, and exemption phaseout threshold, starting in 2005.
• (Aug 10, 2007) - T07-0213 - The 2001-2006 Income Tax Cuts With and Without Conforming AMT Rate Cuts, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2001-10
  2001-2010 Static revenue estimates for the 2001-2006 tax cuts as enacted and as enacted plus conforming rate cuts for the individual alternative minimum tax
• (Jun 19, 2007) - T07-0183 - The 2001-2006 Tax Cuts and the AMT: Revenue Consequences and Interactions, Static Estimates of Individual Income Tax Liability and Revenue ($ billions), 2001-17
  2001-17 Static impact on individual income tax liability and revenue for the 2001-2006 tax cuts implemented (a) without AMT relief, (b) with AMT relief, and (c) with AMT repeal. Estimates are also presented for the cost of repealing the AMT before the 2001 tax cut and the cost of the tax cuts if enacted after AMT repeal.
• (Oct 19, 2004) - T04-0160 - Working Families Tax Relief Act of 2004: Effect on Aggregate AMT Projections, 2005-2014
  2005-14, Working Families Tax Relief Act of 2004: Effect on Aggregate AMT Projections

Capital Gains

• (Oct 11, 2006) - T06-0245 - EGTRRA, JGTRRA, and WFTRA Full Extension and Limited Extension, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2007-16
  Relative impact of extending all tax cuts and extending only the top two marginal rates and capital gains rates
• (Feb 11, 2008) - T08-0064 - Options to Limit the Extension of the 2001-06 Tax Cuts Above $200,000, Static Impact on Individual Income and Estate Tax Liability and Revenue ($ billions), 2009-18
  2009-18 Static impact on individual income and estate tax liability for two options to limit the extension of the 2001-06 tax cuts: (1) rolling back the tax cuts for those with incomes above $200K and (2) rolling back the tax cuts for those with incomes above $200K and freezing 2009 estate tax law
• (Feb 11, 2008) - T08-0063 - Options to Limit the Extension of the 2001-06 Tax Cuts Above $250,000, Static Impact on Individual Income and Estate Tax Liability and Revenue ($ billions), 2009-18
  2009-18 Static impact on individual income and estate tax liability for two options to limit the extension of the 2001-06 tax cuts: (1) rolling back the tax cuts for those with incomes above $125K ($250K for couples) and freezing 2009 estate tax law and (2) rolling back the top two income tax rates, rolling back the rate cuts for capital gains and qualified dividends, restoring PEP and Pease, and freezing 2009 estate tax law
• (Feb 11, 2008) - T08-0065 - Options to Make Permanent Components of the 2001-06 Tax Cuts, Static Impact on Individual Income and Estate Tax Liability and Revenue ($ billions), 2009-18
  2009-18 Static impact on individual income and estate tax liability for three options to make permanent components of the 2001-06 tax cuts: (1) extending the 10 percent bracket, child credit, and marriage penalty relief, (2) option one plus extending the 25 and 28 percent brackets, and (3) option two plus extending the 33 and 35 percent brackets, the rate reductions on capital gains and dividends, and repeal of PEP and Pease
• (Mar 15, 2007) - T07-0101 - Options to Make Permanent Components of the 2001-2006 Tax Cuts, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2007-17
  2007-17 Impact on individual income tax liability and revenue for three options to make permanent components of the 2001-2006 tax cuts: (1) the 10-percent bracket, child credit, and marriage penalty relief, (2) the above plus the 25 and 28 percent brackets, (3) the above plus the 33 and 35 percent brackets, the preferential rates on capital gains and qualifying dividends, and repeal of the phase-out of personal exemptions and itemized deductions
• (Aug 19, 2011) - T11-0302 - Options to Tax Individuals with Income Over $1 Million; Baseline; Current Law and Current Policy; Impact on Tax Revenue, 2012-21
  2012-2021 Revenue table showing three options for raising taxes on individuals making over $1 million. Options are run against a current law baseline and a current policy baseline.
• (Oct 26, 2006) - T06-0248 - Rollback of Individual Income Tax Rates and Capital Gains Rates, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2007-16
  2007-16, Rollback of top two individual income tax rates and capital gains rates, static impact on liability and revenue
• (Aug 14, 2008) - T08-0192 - Senator Barack Obama's Tax Proposals of August 14, 2008: Economic Advisers' Version (No Payroll Surtax), Impact on Tax Revenue, 2009-18
  The impact of Senator Barack Obama's tax proposals, as described by his economic advisers, on 2009-2018 tax revenue.
• (Aug 14, 2008) - T08-0193 - Senator Barack Obama's Tax Proposals of August 14, 2008: Stump Speech Version (With Payroll Surtax), Fully Phased In Impact on Tax Revenue, 2009-18
  Impact of Senator Barack Obama's fully phased in tax proposals, as described in stump speeches, on tax revenue between 2009 and 2018.
• (Aug 07, 2007) - T07-0212 - Tax Capital Gains and Qualified Dividends as Ordinary Income, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2007-17
  2007-17 Static impact on individual income tax liability and revenue for a proposal to repeal the preferential tax rates on capital gain and dividend income
• (Mar 23, 2007) - T07-0107 - Tax Capital Gains as Ordinary Income, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2007-17
  2007-17 Static impact on individual income tax liability and revenue from taxing capital gains as ordinary income. Static estimates assume no behavioral changes in response to the tax increase.
• (Jan 30, 2003) - T03-0053 - Tax Dividends at Long-Term Capital Gains Rates: Revenue Costs ($ billions), 2003-12
  2003-12 calendar and fiscal year revenue effects of taxing qualified dividends at long-term capital gains rates.

Child Tax Credit

• (Nov 18, 2002) - T02-0006 - Accelerate 10-Percent Bracket Expansion and Child Tax Credit Increase: Revenue Costs ($ billions), 2003-12
  2003-12 calendar and fiscal year revenue effects of accelerating the $1,000 child tax credit and the widening of the 10-percent tax bracket.
• (Nov 18, 2002) - T02-0018 - Accelerate and Freeze Options: Revenue Effects ($ billions), 2003-2012 Calendar Years
  2003-12 calendar year revenue effects of accelerating and/or freezing some of the income and estate tax provisions in EGTRRA.
• (Nov 18, 2002) - T02-0017 - Accelerate and Freeze Options: Revenue Effects ($ billions), 2003-2012 Fiscal Years
  2003-12 fiscal year revenue effects of accelerating and/or freezing some of the income and estate tax provisions in EGTRRA.
• (Oct 13, 2004) - T04-0158 - Calendar-year revenue changes due to selected Kerry proposals, 2005-14
  2005-2014, Calendar-year revenue changes due to selected Kerry proposals
• (Oct 07, 2005) - T05-0251 - Child Tax Credit (CTC) Options, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2005-15
  2005-15, Child Tax Credit (CTC) Options, Static Impact on Individual Income Tax Liability and Revenue
• (Jun 21, 2005) - T05-0097 - Child Tax Credit Refundability Options: Number of Children in Tax Units Receiving the Full Credit, 2005-15
  2005-15, Child Tax Credit Refundability Options: Number of Children in Tax Units Receiving the Full Credit
• (Oct 03, 2005) - T05-0167 - Child Tax Credit Refundability Options: Number of Children in Tax Units Receiving the Full Credit, 2006-15
  2006-15, Child Tax Credit Refundability Options: Number of Children in Tax Units Receiving the Full Credit
• (May 06, 2008) - T08-0072 - Double Child Tax Credit (CTC) for Newborns Under 1 Year of Age Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2009-18
  The impact on individual income tax liability and revenue from double child tax credit for newborns.
• (Jan 17, 2007) - T07-0070 - Extend Certain Individual Income Tax Provisions in 2001-6 Tax Cuts Plus Repeal AMT and Extend 2009 Estate Tax Law, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2007-17
  2007-17 Impact on individual income tax liability and revene for three plans to extend select provisions of the 2001-2006 tax cuts and repeal the alternative minimum tax
• (Jan 19, 2007) - T07-0023 - Extend Child Tax Credit, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2008-17
  2008-17 Impact on tax liability and revenue for extending the expanded child credit (the increased child credit amount, expanded refundability, and allowance against the AMT) against a current law baseline and a baseline of current law plus indexation of the 2006 AMT exemption and allowance of personal credits against the AMT
• (Oct 13, 2004) - T04-0159 - Fiscal-year revenue changes due to selected Kerry proposals, 2005-14
  2005-2014, Fiscal-year revenue changes due to selected Kerry proposals
• (May 14, 2004) - T04-0084 - H.R. 4359, Extension and Expansion of Child Tax Credit: Static Revenue Impact ($ billions), 2004-14
  2004-14 calendar and fiscal-year static revenue impacts of the House plan to extend the $1,000 child tax credit amount and increase the high-income phaseout thresholds (H.R. 4359).
• (Jun 01, 2004) - T04-0106 - House Child Credit Plan with Smaller AGI Limit Increase: Static Revenue Impact ($ billions), 2004-14
  2004-14, Revenue Estimates for House Child Credit Plan with Smaller AGI Limit Increase
• (May 18, 2004) - T04-0086 - House Child Credit Plan without AGI Limit Increase: Static Revenue Impact ($ billions), 2004-14
  2004-14 calendar and fiscal-year static revenue impacts of the House child tax credit plan without the increase in the high-income phaseout thresholds.
• (May 14, 2004) - T04-0085 - House Tax Bills: Static Revenue Impact ($ billions), 2004-14
  2004-14 calendar and fiscal-year static revenue impacts of the House bills on the extension of the 10-percent income tax bracket, the extension and expansion of the child tax credit, marriage-penalty reform, and AMT relief (H.R. 4275, 4359, 4181, and 4227). This table stacks the proposals in the order shown and captures the interaction effects of the bills.
• (Oct 13, 2004) - T04-0156 - Kerry Plan vs. Current-Law Baseline, Static Impact on Individual Income and Estate Tax Liability, 2005-14
  2005-14, Kerry Plan vs. Current-Law Baseline, Static Impact on Individual Income and Estate Tax Liability
• (Oct 13, 2004) - T04-0157 - Kerry Plan vs. Extended Baseline, Static Impact on Individual Income and Estate Tax Liability, 2005-14
  2005-14, Kerry Plan vs. Extended Baseline, Static Impact on Individual Income and Estate Tax Liability
• (Jan 18, 2006) - T06-0002 - Options for Expanding the Child Tax Credit, Revenue Effects of 4 Child Tax Credit Reform Options by Calendar Year, 2006-15
  2006-15, Revenue Effects of 4 Child Tax Credit Reform Options by Calendar Year
• (Jan 18, 2006) - T06-0003 - Options for Expanding the Child Tax Credit, Revenue Effects of 4 Child Tax Credit Reform Options by Fiscal Year, 2006-15
  2006-15, Revenue Effects of 4 Child Tax Credit Reform Options by Fiscal Year
• (Oct 09, 2008) - T08-0277 - Options for Reforming the Child Tax Credit (CTC) Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2009-18
  Revenue impact on individual income tax due to reforming the Child Tax Credit's (CTC) thresholds and refundabilty rate.
• (Jan 21, 2009) - T09-0038 - Options for Reforming the Child Tax Credit (CTC) Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2009-18
  The static impact on income tax liability and revenue for the years 2009-18 due to reforming the Child Tax Credit (CTC) to have a earnings threshold for refundability of $0, $3000, and $8500 in the years 2009 and 2010.
• (Jan 29, 2009) - T09-0075 - Options for Reforming the Child Tax Credit (CTC) Baseline: $6,000 Threshold Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2009-18
  The static impact on income tax liability and revenue for the years 2009-18 due to reforming the Child Tax Credit (CTC) to have a earnings threshold for refundability of $3,000 against a current law baseline with a threshold of $6,000 in the years 2009 and 2010.
• (Jan 23, 2009) - T09-0044 - Options for Reforming the Child Tax Credit (CTC) Baseline: $6,000 Threshold Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2009-18
  The static impact on income tax liability and revenue for the years 2009-18 due to reforming the Child Tax Credit (CTC) to have a earnings threshold for refundability of $0 against a current law baseline with a threshold of $6,000 in the years 2009 and 2010.
• (Jan 21, 2009) - T09-0039 - Options for Reforming the Child Tax Credit (CTC) Baseline: $8,500 Threshold Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2009-18
  The static impact on income tax liability and revenue for the years 2009-18 due to reforming the Child Tax Credit (CTC) to have a earnings threshold for refundability of $0 against a current law baseline with a threshold of $8,500 in the years 2009 and 2010.
• (Oct 18, 2007) - T07-0299 - Options to Expand the Child Tax Credit by De-indexing the Refundability Threshold, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2007-11
  2007-11 Static impact on individual income tax liability for three options to expand the child credit by de-indexing the refundability threshold: (1) freeze the threshold at the 2008 level ($12,000), (2) set it to $11,000, and (3) set it to $10,000
• (Oct 26, 2007) - T07-0312 - Options to Expand the Child Tax Credit by De-indexing the Refundability Threshold, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2007-11
  2007-11 Static impact on individual income tax liability for four options to expand the child credit by de-indexing the refundability threshold: (1) freeze the threshold at the 2008 level ($12,000), (2) set it to $11,000, (3) set it to $10,000, and (4) set it to $8,500
• (May 22, 2008) - T08-0092 - Options to Expand the Child Tax Credit Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2008-11
  Impact on individual income tax liability and revenue as a result of options to expand the child tax credit.
• (Feb 19, 2007) - T07-0094 - Options to Expand the Child Tax Credit, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2007-11
  2007-11 Impact on tax liability and revenue for three options to expand the child credit: resetting the refundability threshold to $10,000, resetting the refundability threshold to $10,000 and freezing it in nominal terms, and freezing the refundability threshold at its current level of $11,750 in nominal terms
• (Mar 26, 2007) - T07-0108 - Options to Expand the Child Tax Credit, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2007-17
  2007-17 Static impact on tax liability and revenue for five options to expand the child tax credit including lowering the threshold for refundability of the credit and making the credit fully refundable. Also presents estimates of the number of children newly eligible for the credit and with an increased or decreased credit as a result of the plans.
• (Feb 11, 2008) - T08-0064 - Options to Limit the Extension of the 2001-06 Tax Cuts Above $200,000, Static Impact on Individual Income and Estate Tax Liability and Revenue ($ billions), 2009-18
  2009-18 Static impact on individual income and estate tax liability for two options to limit the extension of the 2001-06 tax cuts: (1) rolling back the tax cuts for those with incomes above $200K and (2) rolling back the tax cuts for those with incomes above $200K and freezing 2009 estate tax law
• (Feb 11, 2008) - T08-0063 - Options to Limit the Extension of the 2001-06 Tax Cuts Above $250,000, Static Impact on Individual Income and Estate Tax Liability and Revenue ($ billions), 2009-18
  2009-18 Static impact on individual income and estate tax liability for two options to limit the extension of the 2001-06 tax cuts: (1) rolling back the tax cuts for those with incomes above $125K ($250K for couples) and freezing 2009 estate tax law and (2) rolling back the top two income tax rates, rolling back the rate cuts for capital gains and qualified dividends, restoring PEP and Pease, and freezing 2009 estate tax law
• (Feb 11, 2008) - T08-0065 - Options to Make Permanent Components of the 2001-06 Tax Cuts, Static Impact on Individual Income and Estate Tax Liability and Revenue ($ billions), 2009-18
  2009-18 Static impact on individual income and estate tax liability for three options to make permanent components of the 2001-06 tax cuts: (1) extending the 10 percent bracket, child credit, and marriage penalty relief, (2) option one plus extending the 25 and 28 percent brackets, and (3) option two plus extending the 33 and 35 percent brackets, the rate reductions on capital gains and dividends, and repeal of PEP and Pease
• (Mar 15, 2007) - T07-0101 - Options to Make Permanent Components of the 2001-2006 Tax Cuts, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2007-17
  2007-17 Impact on individual income tax liability and revenue for three options to make permanent components of the 2001-2006 tax cuts: (1) the 10-percent bracket, child credit, and marriage penalty relief, (2) the above plus the 25 and 28 percent brackets, (3) the above plus the 33 and 35 percent brackets, the preferential rates on capital gains and qualifying dividends, and repeal of the phase-out of personal exemptions and itemized deductions
• (Jan 03, 2007) - T07-0005 - Refundability Options for Child Tax Credit (CTC), Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2007-16
  2007-16 Estimates of the static impact on individual income tax liability and revenue for two options affecting the refundable portion of the child tax credit
• (Jun 21, 2005) - T05-0092 - Revenue Effects of 5 Child Tax Credit Reform Options by Calendar Year, 2005-15
  2005-15, Revenue Effects of 5 Child Tax Credit Reform Options by Calendar Year
• (Jun 21, 2005) - T05-0093 - Revenue Effects of 5 Child Tax Credit Reform Options by Fiscal Year, 2005-15
  2005-15, Revenue Effects of 5 Child Tax Credit Reform Options by Fiscal Year
• (Oct 03, 2005) - T05-0162 - Revenue Effects of 6 Child Tax Credit Reform Options by Calendar Year, 2006-15
  2006-15, Revenue Effects of 6 Child Tax Credit Reform Options by Calendar Year
• (Oct 03, 2005) - T05-0163 - Revenue Effects of 6 Child Tax Credit Reform Options by Fiscal Year, 2006-15
  2006-15, Revenue Effects of 6 Child Tax Credit Reform Options by Fiscal Year
• (Jan 14, 2003) - T03-0006 - Revenue Effects of Five Child Tax Credit Options for Calendar Years 2003-12
  2003-12 calendar year revenue effects of five proposals to enhance the child tax credit.
• (Jan 14, 2003) - T03-0007 - Revenue Effects of Five Child Tax Credit Options for Fiscal Years 2003-12
  2003-12 fiscal year revenue effects of five options for enhancing the child tax credit.
• (Aug 14, 2008) - T08-0192 - Senator Barack Obama's Tax Proposals of August 14, 2008: Economic Advisers' Version (No Payroll Surtax), Impact on Tax Revenue, 2009-18
  The impact of Senator Barack Obama's tax proposals, as described by his economic advisers, on 2009-2018 tax revenue.
• (Aug 14, 2008) - T08-0193 - Senator Barack Obama's Tax Proposals of August 14, 2008: Stump Speech Version (With Payroll Surtax), Fully Phased In Impact on Tax Revenue, 2009-18
  Impact of Senator Barack Obama's fully phased in tax proposals, as described in stump speeches, on tax revenue between 2009 and 2018.
• (Oct 19, 2004) - T04-0160 - Working Families Tax Relief Act of 2004: Effect on Aggregate AMT Projections, 2005-2014
  2005-14, Working Families Tax Relief Act of 2004: Effect on Aggregate AMT Projections

Dividends

• (Jan 30, 2003) - T03-0058 - $1,000 Dividend Exemption: Revenue Costs ($ billions), 2003-12
  2003-12 calendar and fiscal year revenue effects of excluding $1,000 of qualified dividends from individual income taxation.
• (Jan 30, 2003) - T03-0049 - 50-Percent Exclusion for Dividend Income: Revenue Costs ($ billions), 2003-12
  2003-12 calendar and fiscal year revenue effects of exempting 50-percent of qualified dividends from individual income taxation.
• (Jan 23, 2003) - T03-0042 - Exempt Dividends from Individual Income Taxation: Revenue Effects ($ billions), 2003-12
  2003-12 calendar and fiscal year revenue effects of exempting dividends from taxation. These are static revenue impacts that do not incorporate behavioral responses.
• (Feb 11, 2008) - T08-0064 - Options to Limit the Extension of the 2001-06 Tax Cuts Above $200,000, Static Impact on Individual Income and Estate Tax Liability and Revenue ($ billions), 2009-18
  2009-18 Static impact on individual income and estate tax liability for two options to limit the extension of the 2001-06 tax cuts: (1) rolling back the tax cuts for those with incomes above $200K and (2) rolling back the tax cuts for those with incomes above $200K and freezing 2009 estate tax law
• (Feb 11, 2008) - T08-0063 - Options to Limit the Extension of the 2001-06 Tax Cuts Above $250,000, Static Impact on Individual Income and Estate Tax Liability and Revenue ($ billions), 2009-18
  2009-18 Static impact on individual income and estate tax liability for two options to limit the extension of the 2001-06 tax cuts: (1) rolling back the tax cuts for those with incomes above $125K ($250K for couples) and freezing 2009 estate tax law and (2) rolling back the top two income tax rates, rolling back the rate cuts for capital gains and qualified dividends, restoring PEP and Pease, and freezing 2009 estate tax law
• (Feb 11, 2008) - T08-0065 - Options to Make Permanent Components of the 2001-06 Tax Cuts, Static Impact on Individual Income and Estate Tax Liability and Revenue ($ billions), 2009-18
  2009-18 Static impact on individual income and estate tax liability for three options to make permanent components of the 2001-06 tax cuts: (1) extending the 10 percent bracket, child credit, and marriage penalty relief, (2) option one plus extending the 25 and 28 percent brackets, and (3) option two plus extending the 33 and 35 percent brackets, the rate reductions on capital gains and dividends, and repeal of PEP and Pease
• (Oct 26, 2006) - T06-0248 - Rollback of Individual Income Tax Rates and Capital Gains Rates, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2007-16
  2007-16, Rollback of top two individual income tax rates and capital gains rates, static impact on liability and revenue
• (Aug 14, 2008) - T08-0192 - Senator Barack Obama's Tax Proposals of August 14, 2008: Economic Advisers' Version (No Payroll Surtax), Impact on Tax Revenue, 2009-18
  The impact of Senator Barack Obama's tax proposals, as described by his economic advisers, on 2009-2018 tax revenue.
• (Aug 14, 2008) - T08-0193 - Senator Barack Obama's Tax Proposals of August 14, 2008: Stump Speech Version (With Payroll Surtax), Fully Phased In Impact on Tax Revenue, 2009-18
  Impact of Senator Barack Obama's fully phased in tax proposals, as described in stump speeches, on tax revenue between 2009 and 2018.
• (Jan 30, 2003) - T03-0053 - Tax Dividends at Long-Term Capital Gains Rates: Revenue Costs ($ billions), 2003-12
  2003-12 calendar and fiscal year revenue effects of taxing qualified dividends at long-term capital gains rates.

Earned Income Tax Credit

• (Mar 03, 2003) - T03-0067 - Accelerate EITC Marriage-Penalty Relief: Revenue Impact ($ billions), 2003-12
  2003-12 calendar and fiscal year revenue effects of accelerating to 2003 the implementation of the EITC marriage-penalty relief provisions contained in EGTRRA and currently scheduled for 2008.
• (Jun 23, 2003) - T03-0166 - Accelerate EITC Marriage-Penalty Relief: Revenue Impact ($ billions), 2003-13
  2003-13 calendar and fiscal year revenue effects of accelerating to 2003 the EITC marriage-penalty relief provisions currently scheduled for 2008.
• (Oct 07, 2005) - T05-0241 - Earned Income Tax Credit (EITC) Options, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2005-15
  2005-15, Earned Income Tax Credit (EITC) Options, Static Impact on Individual Income Tax Liability and Revenue ($ billions)
• (Nov 06, 2007) - T07-0328 - Earned Income Tax Credit Provisions in H.R. 3970: The Tax Reduction and Reform Act of 2007, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2008-17
  2008-17 Static impact on individual income tax liability for the earned income tax credit provisions in H.R. 3970, The Tax Reduction and Reform Act of 2007. EITC provisions in the bill increase the phase-in and phase-out rates for the childless EITC to 15.3 percent and increase the phase-out threshold for the childless EITC to $10,900 in 2008 (indexed for inflation). Addenda show the number of childless EITC claimants under three different scenarios.
• (Feb 19, 2007) - T07-0095 - Options to Expand the Earned Income Tax Credit for Childless Workers, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2007-17
  2007-17 Impact on tax liability and revenue for three options to expand the Earned Income Tax Credit for workers with no children: increasing the phase-in and phase-out rates and increasing the phase-out threshold, extending the phase-in range and increasing the phase-out threshold, and increasing the phase-in and phase-out rates to match the payroll tax rates and increasing the phase-out threshold
• (Jun 05, 2007) - T07-0163 - Options to Expand the Earned Income Tax Credit for Childless Workers, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2008-17
  2008-17 Impact on individual income tax liability and revenue for three options to expand the earned income tax credit for childless workers: (1) increasing the phase-in and phase-out thresholds, (2) increasing the thresholds and extending eligibility to 21-24 year-olds, and (3) increasing the thresholds and extending eligibility to 18-24 year-olds
• (Feb 19, 2007) - T07-0093 - Options to Expand the Earned Income Tax Credit for Families with Three or More Children, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2007-17
  2007-17 Impact on tax liability and revenue for three options to expand the Earned Income Tax Credit for families with three or more children: increasing the phase-in rate, increasing the phase-in rate and reducing the phase-out threshold, and increasing the phase-in rate by a smaller amount and reducing the phase-out threshold
• (Dec 22, 2008) - T08-0279 - President-Elect Obama's EITC Proposal Impact on Tax Revenue, 2009-18
  The tax revenue impact due to President-elect Obama's proposal to expand childless EITC, increase the credit rate for more than three children and increase the phase-out threshold for joint filers, years 2009-2018.
• (Dec 11, 2008) - T09-0022 - Repeal Age Limitations on Childless EITC, Static Impact on Individual Income Tax Revenue ($ billions), 2009-18
  Static revenue impact of repealing the age limitations on the childless EITC.
• (Aug 14, 2008) - T08-0192 - Senator Barack Obama's Tax Proposals of August 14, 2008: Economic Advisers' Version (No Payroll Surtax), Impact on Tax Revenue, 2009-18
  The impact of Senator Barack Obama's tax proposals, as described by his economic advisers, on 2009-2018 tax revenue.
• (Aug 14, 2008) - T08-0193 - Senator Barack Obama's Tax Proposals of August 14, 2008: Stump Speech Version (With Payroll Surtax), Fully Phased In Impact on Tax Revenue, 2009-18
  Impact of Senator Barack Obama's fully phased in tax proposals, as described in stump speeches, on tax revenue between 2009 and 2018.

Estate and Gift

• (Nov 18, 2002) - T02-0018 - Accelerate and Freeze Options: Revenue Effects ($ billions), 2003-2012 Calendar Years
  2003-12 calendar year revenue effects of accelerating and/or freezing some of the income and estate tax provisions in EGTRRA.
• (Nov 18, 2002) - T02-0017 - Accelerate and Freeze Options: Revenue Effects ($ billions), 2003-2012 Fiscal Years
  2003-12 fiscal year revenue effects of accelerating and/or freezing some of the income and estate tax provisions in EGTRRA.
• (Apr 13, 2004) - T04-0026 - Aggregate Projections: Estate Tax Returns and Liability, 2001-14
  2001-14 Aggregate Projections of Estate Tax Returns and Liability
• (Oct 20, 2008) - T08-0260 - Aggregate Projections: Estate Tax Returns and Liability, 2004-18
  2004-2018 revenue projections for estate tax returns and liability under pre-EGTRRA law and current law
• (Oct 13, 2004) - T04-0158 - Calendar-year revenue changes due to selected Kerry proposals, 2005-14
  2005-2014, Calendar-year revenue changes due to selected Kerry proposals
• (Jun 01, 2006) - T06-0124 - Estate Tax Compromise, Implement 2009 Law and Make Permanent: Estate Tax Returns and Liability, 2007-16
  Extremely preliminary analysis of making 2009 estate tax law permanent.
• (Oct 20, 2008) - T08-0266 - Estate Tax Repeal and Reform Proposals: Revenue Effect, 2009-2018
  2009-2018 revenue impacts of estate tax repeal and reform proposals
• (Oct 20, 2008) - T08-0264 - Estate Tax Returns and Liability Under Current Law and Various Reform Proposals 2008-2018
  Estate tax returns and liability under current law and a variety of reform proposals, 2008-2018
• (Oct 13, 2004) - T04-0159 - Fiscal-year revenue changes due to selected Kerry proposals, 2005-14
  2005-2014, Fiscal-year revenue changes due to selected Kerry proposals
• (Jun 23, 2006) - T06-0186 - H.R. 5638 as Amended and Passed by The House, The Permanent Estate Tax Relief Act of 2006: Estate Tax Returns and Liability, 2007-16
  Estimates of H.R. 5638, The Permanent Estate Tax Relief Act of 2006, as amended and passed by the House. Revenue effects from both options: assuming the top capital gains rate is made permanent at 15% after 2010, and assuming the top capital gains rate returns to 20% after 2010.
• (Jun 20, 2006) - T06-0169 - H.R. 5638, The Permanent Estate Tax Relief Act of 2006: Estate Tax Returns and Liability, 2007-16
  Preliminary analysis of the reported Thomas estate tax proposal. Revenue effects from both options: assuming the top capital gains rate is made permanent at 15% after 2010, and assuming the top capital gains rate returns to 20% after 2010.
• (Aug 01, 2006) - T06-0223 - H.R.5970 as Passed by the House, Estate Tax Returns and Liability, 2007-16
  Preliminary estimates of H.R. 5970: Estate Tax and Extension of Tax Relief Act of 2006, as Passed by the House
• (Oct 13, 2004) - T04-0156 - Kerry Plan vs. Current-Law Baseline, Static Impact on Individual Income and Estate Tax Liability, 2005-14
  2005-14, Kerry Plan vs. Current-Law Baseline, Static Impact on Individual Income and Estate Tax Liability
• (Oct 13, 2004) - T04-0157 - Kerry Plan vs. Extended Baseline, Static Impact on Individual Income and Estate Tax Liability, 2005-14
  2005-14, Kerry Plan vs. Extended Baseline, Static Impact on Individual Income and Estate Tax Liability
• (Jun 07, 2006) - T06-0137 - Kyl Estate Tax Alternative, Estate Tax Returns and Liability, 2007-16
  Preliminary analysis of Senator Kyl's reported estate tax alternative.
• (Jun 01, 2006) - T06-0123 - Kyl Estate Tax Compromise: Estate Tax Returns and Liability, 2007-16
  Extremely preliminary analysis of the reported estate tax compromise being offered by Senator Kyl.
• (Jul 19, 2006) - T06-0212 - Landrieu Estate Tax Proposal, Estate Tax Returns and Liability, 2007-16
  Preliminary estimates of the Sen. Landrieu's Estate Tax Proposal (S.3626)
• (Jun 27, 2008) - T08-0144 - McCain and Obama Estate Tax Proposals, Estate Tax Returns and Liability, 2009-18
  2009-18 Comparison of the static impact on estate tax returns and liability for the proposals of Senator McCain and Senator Obama
• (May 03, 2005) - T05-0072 - Options for Reforming the Estate Tax: Static Impact on Estate Tax Liability, 2006-15
  2006-15, Options for Reforming the Estate Tax: Static Impact on Estate Tax Liability ($ billions)
• (Jun 01, 2006) - T06-0106 - Reported Baucus Estate Tax Compromise: Estate Tax Returns and Liability, 2007-16
  Extremely preliminary analysis of the reported estate tax compromise being offered by Senator Baucus.
• (Jun 08, 2006) - T06-0147 - Reported Snowe Estate Tax Proposal: Estate Tax Returns and Liability, 2007-16
  Preliminary analysis of Senator Snowe's reported estate tax proposal.
• (Oct 06, 2009) - T09-0401 - Revenue Impact of Various Estate Tax Reform Proposals, 2010-2019
  Projections of the revenue impact for a variety of estate tax reforms.
• (Oct 27, 2009) - T09-0416 - Revenue Impact of Various Estate Tax Reform Proposals, 2010-2019
  Revenue table for years 2010 to 2019 showing the impact of four estate tax reform proposals.
• (Aug 14, 2008) - T08-0192 - Senator Barack Obama's Tax Proposals of August 14, 2008: Economic Advisers' Version (No Payroll Surtax), Impact on Tax Revenue, 2009-18
  The impact of Senator Barack Obama's tax proposals, as described by his economic advisers, on 2009-2018 tax revenue.
• (Aug 14, 2008) - T08-0193 - Senator Barack Obama's Tax Proposals of August 14, 2008: Stump Speech Version (With Payroll Surtax), Fully Phased In Impact on Tax Revenue, 2009-18
  Impact of Senator Barack Obama's fully phased in tax proposals, as described in stump speeches, on tax revenue between 2009 and 2018.
• (Nov 18, 2002) - T02-0003 - The 2011-13 calendar year revenue effects of making the individual income and estate tax provisions in EGTRRA permanent
  The 2011-13 calendar year revenue effects of making the individual income and estate tax provisions in EGTRRA permanent.

Health Care

• (Jun 20, 2011) - T11-0195 - Repeal Exclusion of Employer Sponsored Health Insurance Premiums and Medical Flexible Spending Accounts from Payroll Tax; Baseline: Current Law; Impact on Tax Revenue, 2012-21
  Ten-year revenue estimate of repealing exclusion from HI payroll tax of employer-sponsored health insurance premiums and Medical Flexible Spending Accounts, compared with current law.
• (May 22, 2009) - T09-0278 - Revenue for Various Assumptions Regarding ESI Exclusion Repeal and Tax Credit Refundability under the Patients' Choice Act (billions$)
  Revenue table showing various affects of repealing ESI in combination with a tax credit.

Low-Income Families and Children

• (Nov 18, 2002) - T02-0006 - Accelerate 10-Percent Bracket Expansion and Child Tax Credit Increase: Revenue Costs ($ billions), 2003-12
  2003-12 calendar and fiscal year revenue effects of accelerating the $1,000 child tax credit and the widening of the 10-percent tax bracket.
• (Nov 18, 2002) - T02-0018 - Accelerate and Freeze Options: Revenue Effects ($ billions), 2003-2012 Calendar Years
  2003-12 calendar year revenue effects of accelerating and/or freezing some of the income and estate tax provisions in EGTRRA.
• (Nov 18, 2002) - T02-0017 - Accelerate and Freeze Options: Revenue Effects ($ billions), 2003-2012 Fiscal Years
  2003-12 fiscal year revenue effects of accelerating and/or freezing some of the income and estate tax provisions in EGTRRA.
• (Mar 03, 2003) - T03-0067 - Accelerate EITC Marriage-Penalty Relief: Revenue Impact ($ billions), 2003-12
  2003-12 calendar and fiscal year revenue effects of accelerating to 2003 the implementation of the EITC marriage-penalty relief provisions contained in EGTRRA and currently scheduled for 2008.
• (Jun 23, 2003) - T03-0166 - Accelerate EITC Marriage-Penalty Relief: Revenue Impact ($ billions), 2003-13
  2003-13 calendar and fiscal year revenue effects of accelerating to 2003 the EITC marriage-penalty relief provisions currently scheduled for 2008.
• (Oct 07, 2005) - T05-0198 - Child and Dependent Care Tax Credit (CDCTC) Options, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2005-15
  2005-15, Child and Dependent Care Tax Credit (CDCTC) Options, Static Impact on Individual Income Tax Liability and Revenue ($ billions)
• (May 30, 2007) - T07-0162 - Child and Dependent Care Tax Credit (CDCTC) Options, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2007-17
  2007-2017 Static impact on individual income tax liability and revenue for four options to reform the child and dependent care tax credit: (1) allowing the CDCTC regardless of tentative AMT, (2) an AMT fix plus making the changes in EGTRRA permanent, (3) an AMT fix and permanence plus indexing the credit for inflation, and (4) an AMT fix, permanence, and indexation plus making the credit fully refundable
• (Oct 07, 2005) - T05-0251 - Child Tax Credit (CTC) Options, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2005-15
  2005-15, Child Tax Credit (CTC) Options, Static Impact on Individual Income Tax Liability and Revenue
• (Jun 21, 2005) - T05-0097 - Child Tax Credit Refundability Options: Number of Children in Tax Units Receiving the Full Credit, 2005-15
  2005-15, Child Tax Credit Refundability Options: Number of Children in Tax Units Receiving the Full Credit
• (Oct 03, 2005) - T05-0167 - Child Tax Credit Refundability Options: Number of Children in Tax Units Receiving the Full Credit, 2006-15
  2006-15, Child Tax Credit Refundability Options: Number of Children in Tax Units Receiving the Full Credit
• (May 06, 2008) - T08-0072 - Double Child Tax Credit (CTC) for Newborns Under 1 Year of Age Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2009-18
  The impact on individual income tax liability and revenue from double child tax credit for newborns.
• (Oct 07, 2005) - T05-0241 - Earned Income Tax Credit (EITC) Options, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2005-15
  2005-15, Earned Income Tax Credit (EITC) Options, Static Impact on Individual Income Tax Liability and Revenue ($ billions)
• (Jan 22, 2009) - T09-0023 - Expansion of Child and Dependent Care Tax Credit (CDCTC) Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2009-18
  Revenue impact of expanding the Child and Dependent Care Tax Credit (CDCTC) for years 2009 and 2010. Expansion would include allowing full refundability and indexing and altering the expense limit to be $5,000 per qualified child for a maximum of two children. This is in addition to President Obama's expansion proposal. Impact shown with and without the indexed extentsion of the AMT patch.
• (May 14, 2004) - T04-0084 - H.R. 4359, Extension and Expansion of Child Tax Credit: Static Revenue Impact ($ billions), 2004-14
  2004-14 calendar and fiscal-year static revenue impacts of the House plan to extend the $1,000 child tax credit amount and increase the high-income phaseout thresholds (H.R. 4359).
• (May 14, 2004) - T04-0085 - House Tax Bills: Static Revenue Impact ($ billions), 2004-14
  2004-14 calendar and fiscal-year static revenue impacts of the House bills on the extension of the 10-percent income tax bracket, the extension and expansion of the child tax credit, marriage-penalty reform, and AMT relief (H.R. 4275, 4359, 4181, and 4227). This table stacks the proposals in the order shown and captures the interaction effects of the bills.
• (Jan 18, 2006) - T06-0002 - Options for Expanding the Child Tax Credit, Revenue Effects of 4 Child Tax Credit Reform Options by Calendar Year, 2006-15
  2006-15, Revenue Effects of 4 Child Tax Credit Reform Options by Calendar Year
• (Jan 18, 2006) - T06-0003 - Options for Expanding the Child Tax Credit, Revenue Effects of 4 Child Tax Credit Reform Options by Fiscal Year, 2006-15
  2006-15, Revenue Effects of 4 Child Tax Credit Reform Options by Fiscal Year
• (Oct 09, 2008) - T08-0277 - Options for Reforming the Child Tax Credit (CTC) Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2009-18
  Revenue impact on individual income tax due to reforming the Child Tax Credit's (CTC) thresholds and refundabilty rate.
• (Aug 22, 2008) - T08-0209 - Options to Expand the Child and Dependent Care Tax Credit, Impact on Tax Revenue (billions of $), 2009-18
  This table shows the incremental impact on tax revenue of various options to expand the child and dependent care tax credit.
• (May 22, 2008) - T08-0092 - Options to Expand the Child Tax Credit Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2008-11
  Impact on individual income tax liability and revenue as a result of options to expand the child tax credit.
• (Jun 05, 2007) - T07-0163 - Options to Expand the Earned Income Tax Credit for Childless Workers, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2008-17
  2008-17 Impact on individual income tax liability and revenue for three options to expand the earned income tax credit for childless workers: (1) increasing the phase-in and phase-out thresholds, (2) increasing the thresholds and extending eligibility to 21-24 year-olds, and (3) increasing the thresholds and extending eligibility to 18-24 year-olds
• (Jan 03, 2007) - T07-0005 - Refundability Options for Child Tax Credit (CTC), Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2007-16
  2007-16 Estimates of the static impact on individual income tax liability and revenue for two options affecting the refundable portion of the child tax credit
• (Jun 21, 2005) - T05-0092 - Revenue Effects of 5 Child Tax Credit Reform Options by Calendar Year, 2005-15
  2005-15, Revenue Effects of 5 Child Tax Credit Reform Options by Calendar Year
• (Jun 21, 2005) - T05-0093 - Revenue Effects of 5 Child Tax Credit Reform Options by Fiscal Year, 2005-15
  2005-15, Revenue Effects of 5 Child Tax Credit Reform Options by Fiscal Year
• (Oct 03, 2005) - T05-0162 - Revenue Effects of 6 Child Tax Credit Reform Options by Calendar Year, 2006-15
  2006-15, Revenue Effects of 6 Child Tax Credit Reform Options by Calendar Year
• (Oct 03, 2005) - T05-0163 - Revenue Effects of 6 Child Tax Credit Reform Options by Fiscal Year, 2006-15
  2006-15, Revenue Effects of 6 Child Tax Credit Reform Options by Fiscal Year
• (Jan 14, 2003) - T03-0006 - Revenue Effects of Five Child Tax Credit Options for Calendar Years 2003-12
  2003-12 calendar year revenue effects of five proposals to enhance the child tax credit.
• (Jan 14, 2003) - T03-0007 - Revenue Effects of Five Child Tax Credit Options for Fiscal Years 2003-12
  2003-12 fiscal year revenue effects of five options for enhancing the child tax credit.
• (Sep 13, 2007) - T07-0298 - Tax Expenditure for Child and Dependent Care Tax Credit ($ billions), 2006-17
  2006-17 Estimates of the reduction in tax revenue due to the credit for child and dependent care expenses against four baseline assumptions: current law, current law with AMT relief, tax cuts extended, and tax cuts extended with AMT relief.
• (Feb 07, 2005) - T05-0015 - Unified Tax Plans Against Current Law Baseline, Effect on Federal Tax Revenues, 2005-2014
  2005-2014, Unified Tax Plans Against Current Law Baseline, Effect on Federal Tax Revenues
• (Feb 07, 2005) - T05-0016 - Unified Tax Plans Against Extended Law Baseline, Effect on Federal Tax Revenues, 2005-2014
  2005-2014, Unified Tax Plans Against Extended Law Baseline, Effect on Federal Tax Revenues

Marginal Tax Rates

• (Nov 18, 2002) - T02-0006 - Accelerate 10-Percent Bracket Expansion and Child Tax Credit Increase: Revenue Costs ($ billions), 2003-12
  2003-12 calendar and fiscal year revenue effects of accelerating the $1,000 child tax credit and the widening of the 10-percent tax bracket.
• (Nov 18, 2002) - T02-0016 - Accelerate Income Tax Rate Cuts: Revenue Costs ($ billions), 2003-12
  2003-12 calendar and fiscal year revenue effects of accelerating the individual income tax rate cuts scheduled for 2004 and 2006.
• (Mar 23, 2007) - T07-0116 - Alternative Maximum Flat Tax Options, Static Impact on Individual Income Tax Liability ($ billions), 2007
  2007 Static impact on individual income tax liability if taxpayers are given the option of paying either their tax liability according to current law or a flat tax of 16 or 20 percent of adjusted gross income
• (Oct 11, 2006) - T06-0245 - EGTRRA, JGTRRA, and WFTRA Full Extension and Limited Extension, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2007-16
  Relative impact of extending all tax cuts and extending only the top two marginal rates and capital gains rates
• (Jan 19, 2007) - T07-0014 - Extend 10 Percent Tax Bracket, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2008-17
  2008-17 Impact on tax liability and revenue for extending the 10 percent income tax bracket after 2010 against a current law baseline and baseline of current law plus indexation of the 2006 AMT exemption and allowance of personal credits against the AMT
• (Jan 19, 2007) - T07-0017 - Extend 25 Percent Tax Bracket, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2008-17
  2008-17 Impact on tax liability and revenue for extending the 25 percent income tax bracket after 2010 against a current law baseline and baseline of current law plus indexation of the 2006 AMT exemption and allowance of personal credits against the AMT
• (Jan 19, 2007) - T07-0020 - Extend 28 Percent Tax Bracket, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2008-17
  2008-17 Impact on tax liability and revenue for extending the 28 percent income tax bracket after 2010 against a current law baseline and baseline of current law plus indexation of the 2006 AMT exemption and allowance of personal credits against the AMT
• (Jan 17, 2007) - T07-0070 - Extend Certain Individual Income Tax Provisions in 2001-6 Tax Cuts Plus Repeal AMT and Extend 2009 Estate Tax Law, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2007-17
  2007-17 Impact on individual income tax liability and revene for three plans to extend select provisions of the 2001-2006 tax cuts and repeal the alternative minimum tax
• (Dec 08, 2006) - T06-0316 - Freeze the One-Third Repeal of the Personal Exemption Phaseout (PEP) and Limitation on Itemized Deductions (Pease), Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2007-16
  2007-16 Impact on tax liability and revenue of freezing the repeal of the personal exemption phase-out and the limitation on itemized deductions at their 2006 levels
• (Mar 13, 2007) - T07-0033 - Index AMT and Increase Top Tax Rate, The Baseline is Tax Cuts Extended with the Itemized Deduction Treated as a 15% Credit and AMT Treated as in 2006, Static Impact on Revenue ($ billions), 2009-17
  2009-17 Static impact on tax liability and revenue of indexing the AMT at 2006 levels and increasing the top marginal rate to 39.6 percent, assuming the tax cuts are extended and taxpayers must choose between the standard deduction and a credit equal to 15 percent of itemized deductions
• (Jun 24, 2008) - T08-0138 - Options to Expand Bottom Tax Bracket, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2009-18
  2009-18 Static impact on individual income tax liability and revenue for two options to expand the width of the bottom tax bracket: (1) double bottom bracket width and (2) double bottom bracket width through 2010, increase by 15 percent thereafter
• (Feb 11, 2008) - T08-0064 - Options to Limit the Extension of the 2001-06 Tax Cuts Above $200,000, Static Impact on Individual Income and Estate Tax Liability and Revenue ($ billions), 2009-18
  2009-18 Static impact on individual income and estate tax liability for two options to limit the extension of the 2001-06 tax cuts: (1) rolling back the tax cuts for those with incomes above $200K and (2) rolling back the tax cuts for those with incomes above $200K and freezing 2009 estate tax law
• (Feb 11, 2008) - T08-0063 - Options to Limit the Extension of the 2001-06 Tax Cuts Above $250,000, Static Impact on Individual Income and Estate Tax Liability and Revenue ($ billions), 2009-18
  2009-18 Static impact on individual income and estate tax liability for two options to limit the extension of the 2001-06 tax cuts: (1) rolling back the tax cuts for those with incomes above $125K ($250K for couples) and freezing 2009 estate tax law and (2) rolling back the top two income tax rates, rolling back the rate cuts for capital gains and qualified dividends, restoring PEP and Pease, and freezing 2009 estate tax law
• (Feb 11, 2008) - T08-0065 - Options to Make Permanent Components of the 2001-06 Tax Cuts, Static Impact on Individual Income and Estate Tax Liability and Revenue ($ billions), 2009-18
  2009-18 Static impact on individual income and estate tax liability for three options to make permanent components of the 2001-06 tax cuts: (1) extending the 10 percent bracket, child credit, and marriage penalty relief, (2) option one plus extending the 25 and 28 percent brackets, and (3) option two plus extending the 33 and 35 percent brackets, the rate reductions on capital gains and dividends, and repeal of PEP and Pease
• (Mar 15, 2007) - T07-0101 - Options to Make Permanent Components of the 2001-2006 Tax Cuts, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2007-17
  2007-17 Impact on individual income tax liability and revenue for three options to make permanent components of the 2001-2006 tax cuts: (1) the 10-percent bracket, child credit, and marriage penalty relief, (2) the above plus the 25 and 28 percent brackets, (3) the above plus the 33 and 35 percent brackets, the preferential rates on capital gains and qualifying dividends, and repeal of the phase-out of personal exemptions and itemized deductions
• (Feb 19, 2004) - T04-0005 - Options to Repeal Portions of the 2001 and 2003 Tax Cuts Affecting Upper-Income Families Static Individual Income Tax Revenue Impact in $ Billions, 2005-2014
  2005-14 calendar and fiscal-year static revenue impacts of repealing elements of the the 2001 and 2003 Tax Acts (EGTRRA and JGTRRA) that benefit upper-income taxpayers.
• (Feb 06, 2007) - T07-0041 - Reduce Top Individual Income Tax Rate to 30 Percent, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2008-17
  2008-17 Impact on individual income tax liability and revenue of reducing the the top two income tax rates from 33 and 35 percent to 30 percent, assuming the 2001-2006 tax cuts are made permanent
• (Feb 17, 2004) - T04-0003 - Roll Back Top Two Individual Income Tax Rates: Static Revenue Impact ($ billions), 2004-13
  2004-13 calendar and fiscal year static revenue impacts of rolling back the top two individual income tax rates from 33 and 35 percent to 36 and 39.6 percent, effective 01/01/04
• (Oct 26, 2006) - T06-0248 - Rollback of Individual Income Tax Rates and Capital Gains Rates, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2007-16
  2007-16, Rollback of top two individual income tax rates and capital gains rates, static impact on liability and revenue
• (Sep 30, 2003) - T03-0173 - Rollback Options: Static Revenue Impact ($ billions), 2003-13
  2003-13 calendar and fiscal year static revenue impacts of rolling back the top marginal individual income tax rate to 37, 37.5, or 39.6 percent to finance the Iraq war or other spending priorities.
• (Aug 14, 2008) - T08-0192 - Senator Barack Obama's Tax Proposals of August 14, 2008: Economic Advisers' Version (No Payroll Surtax), Impact on Tax Revenue, 2009-18
  The impact of Senator Barack Obama's tax proposals, as described by his economic advisers, on 2009-2018 tax revenue.
• (Mar 23, 2007) - T07-0107 - Tax Capital Gains as Ordinary Income, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2007-17
  2007-17 Static impact on individual income tax liability and revenue from taxing capital gains as ordinary income. Static estimates assume no behavioral changes in response to the tax increase.
• (Jan 11, 2007) - T07-0009 - Top Individual Income Tax Rate of 39.6 Percent on Taxable Income Greater than $500,000, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2007-16
  2007-16 Static impact on individual income tax liability and revenue of creating a new top tax bracket of 39.6 percent at $500,000
• (Sep 30, 2003) - T03-0174 - War Financing Options: Static Revenue Impact ($ billions), 2003-13
  2003-13 calendar and fiscal year static revenue impacts of five options to finance the $87 billion supplemental spending request for the Iraq war.
• (Oct 19, 2004) - T04-0160 - Working Families Tax Relief Act of 2004: Effect on Aggregate AMT Projections, 2005-2014
  2005-14, Working Families Tax Relief Act of 2004: Effect on Aggregate AMT Projections

Marriage Penalties

• (Nov 18, 2002) - T02-0018 - Accelerate and Freeze Options: Revenue Effects ($ billions), 2003-2012 Calendar Years
  2003-12 calendar year revenue effects of accelerating and/or freezing some of the income and estate tax provisions in EGTRRA.
• (Nov 18, 2002) - T02-0017 - Accelerate and Freeze Options: Revenue Effects ($ billions), 2003-2012 Fiscal Years
  2003-12 fiscal year revenue effects of accelerating and/or freezing some of the income and estate tax provisions in EGTRRA.
• (Mar 03, 2003) - T03-0067 - Accelerate EITC Marriage-Penalty Relief: Revenue Impact ($ billions), 2003-12
  2003-12 calendar and fiscal year revenue effects of accelerating to 2003 the implementation of the EITC marriage-penalty relief provisions contained in EGTRRA and currently scheduled for 2008.
• (Jun 23, 2003) - T03-0166 - Accelerate EITC Marriage-Penalty Relief: Revenue Impact ($ billions), 2003-13
  2003-13 calendar and fiscal year revenue effects of accelerating to 2003 the EITC marriage-penalty relief provisions currently scheduled for 2008.
• (Jan 17, 2007) - T07-0070 - Extend Certain Individual Income Tax Provisions in 2001-6 Tax Cuts Plus Repeal AMT and Extend 2009 Estate Tax Law, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2007-17
  2007-17 Impact on individual income tax liability and revene for three plans to extend select provisions of the 2001-2006 tax cuts and repeal the alternative minimum tax
• (Jan 19, 2007) - T07-0026 - Extend Marriage Penalty Relief, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2008-17
  2008-17 Impact on tax liability and revenue for extension of marriage penalty relief (including the increased standard deduction, 15 percent bracket amount, and increased EITC phase-out threshold for joint filers and other provisions) against a current law baseline and a baseline of current law plus indexation of the 2006 AMT exemption and allowance of personal credits against the AMT
• (May 14, 2004) - T04-0085 - House Tax Bills: Static Revenue Impact ($ billions), 2004-14
  2004-14 calendar and fiscal-year static revenue impacts of the House bills on the extension of the 10-percent income tax bracket, the extension and expansion of the child tax credit, marriage-penalty reform, and AMT relief (H.R. 4275, 4359, 4181, and 4227). This table stacks the proposals in the order shown and captures the interaction effects of the bills.
• (Aug 14, 2008) - T08-0193 - Senator Barack Obama's Tax Proposals of August 14, 2008: Stump Speech Version (With Payroll Surtax), Fully Phased In Impact on Tax Revenue, 2009-18
  Impact of Senator Barack Obama's fully phased in tax proposals, as described in stump speeches, on tax revenue between 2009 and 2018.

Payroll

• (Nov 21, 2002) - T02-0026 - $10,000 Exemption for Employee Portion of Payroll Taxes in 2003: Revenue Costs ($ billions), 2003-12
  2003-12 calendar and fiscal year revenue effects of a $10,000 exemption for the employee portion of payroll taxes in 2003.
• (Jan 26, 2007) - T07-0035 - Change Social Security Rate to 5.35% and Eliminate the Cap on Social Security, Static Impact on Revenue ($ billions), 2009-13
  2009-13 Static impact on tax liability and revenue of eliminating the cap on earnings subject to social security payroll taxes and reducing the rate for both employer and employee to 5.35 percent
• (Jan 26, 2007) - T07-0036 - Eliminate the Cap on Social Security, Static Impact on Revenue ($ billions), 2009-13
  2009-13 Static impact on tax liability and revenue of eliminating the cap on earnings subject to social security payroll taxes
• (Jul 23, 2007) - T07-0207 - Integrated Payroll Tax Plan, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2008-17
  2008-17 Static impact on individual income tax liability and revenue for a plan that exempts the first $5,000 of wage income from the payroll tax base and eliminates the cap on the Social Security tax base
• (Jan 02, 2008) - T08-0001 - Options to Adjust Social Security Earnings Cap, Static Impact on Individual Income and Payroll Tax Liability and Revenue ($ billions), 2009-18
  2009-18 Static impact on individual income and payroll tax liability and revenue for two options to adjust the maximum amount of earnings subject to payroll taxes. The first eliminates the cap entirely; the second creates a "donut hole," earnings between the current maximum and $200,000 (indexed for wage growth after 2009) are not taxed but earnings above $200,000 are.
• (Jun 13, 2008) - T08-0125 - Options to Adjust Social Security Earnings Cap, Static Impact on Individual Income and Payroll Tax Liability and Revenue, 2009-18
  2009-18 Static impact on invidual income and payroll tax liability and revenue for two options to increase the maximum taxable amount of earnings for Social Security
• (Apr 07, 2011) - T11-0088 - Reduce Corporate Tax Rate; Repeal Various Income and Payroll Tax Provisions: Impact on Tax Revenue; Baseline: Current Policy; 2012-21
  This table estimates the reduction in federal tax revenue over the period 2012-2021, which would result from reducing the maximum individual and corporate income tax rates to 25 percent. Consistent with this goal, the estimates also assume the repeal of the alternative minimum tax and of the 0.9 percent HI surtax and the 3.8 percent tax on investment income, enacted in the 2010 Healthcare Act. Note: This table does not estimate the revenue effects of the entire budget plan proposed by Rep. Paul Ryan (R-WI).
• (Jun 20, 2011) - T11-0195 - Repeal Exclusion of Employer Sponsored Health Insurance Premiums and Medical Flexible Spending Accounts from Payroll Tax; Baseline: Current Law; Impact on Tax Revenue, 2012-21
  Ten-year revenue estimate of repealing exclusion from HI payroll tax of employer-sponsored health insurance premiums and Medical Flexible Spending Accounts, compared with current law.

Retirement Savings

• (Oct 06, 2010) - T10-0241 - Automatic IRAs and Alternative Saver's Credit; Baseline: Current Policy; Impact on Income Tax Revenue, 2011-2020
  Table estimating the revenue change from introducing automatic IRA enrollment and an alternative Saver's Credit; see table footnotes for details.
• (Aug 14, 2008) - T08-0192 - Senator Barack Obama's Tax Proposals of August 14, 2008: Economic Advisers' Version (No Payroll Surtax), Impact on Tax Revenue, 2009-18
  The impact of Senator Barack Obama's tax proposals, as described by his economic advisers, on 2009-2018 tax revenue.
• (Aug 14, 2008) - T08-0193 - Senator Barack Obama's Tax Proposals of August 14, 2008: Stump Speech Version (With Payroll Surtax), Fully Phased In Impact on Tax Revenue, 2009-18
  Impact of Senator Barack Obama's fully phased in tax proposals, as described in stump speeches, on tax revenue between 2009 and 2018.

Tax Expenditures

• (Mar 07, 2013) - T13-0100 - Options to Replace Mortgage Interest Deduction (MID) with Non-Refundable Personal Tax Credit; Baseline: Current Law; Impact on Tax Revenue (billions of current dollars), 2014-2023
  Impact on individual income tax revenue from replacing mortgage interest deduction with tax credit, 2014-2023.