by Tax Topic

Tables:

Alternative Minimum Tax

• (Jun 03, 2008) - T08-0095 - Aggregate AMT Projections and Recent History, 1970-2018
  1970-2018 The number of AMT taxpayers and total AMT revenue based on historical data and future projections
• (May 27, 2003) - T03-0137 - AMT Projections, 2003-2013: 2003-13 calendar year projections of the number of taxpayers affected by the AMT, and the amount of AMT revenue, under current law and under a baseline in which the provisions of the 2001 tax act (EGTRRA) are made permanent
  2003-13 calendar year projections of the number of taxpayers affected by the AMT, and the amount of AMT revenue, under current law and under a baseline in which the provisions of the 2001 tax act (EGTRRA) are made permanent.
• (May 04, 2004) - T04-0072 - H.R. 4227: Extension of Alternative Minimum Tax Relief Distribution of AMT Taxpayers by Cash Income Class, 2005
  2005 effect on the number and distribution of AMT taxpayers of the House plan to extend and index the temporary increase in the AMT exemption amount (H.R. 4227).
• (Nov 23, 2002) - T02-0029 - Accelerate 2004 Rate Cuts: AMT Revenue and Taxpayers Affected by AGI Class, 2003
  Effects in 2003 on AMT revenue and the distribution by AGI of taxpayers affected by the AMT, from accelerating the individual income tax rate cuts scheduled for 2004.
• (Nov 23, 2002) - T02-0031 - Accelerate 2006 Rate Cuts: AMT Revenue and Taxpayers Affected by AGI Class, 2003
  Effects in 2003 on AMT revenue and the distribution by AGI of taxpayers affected by the AMT, from accelerating the individual income tax rate cuts scheduled for 2006.
• (Nov 23, 2002) - T02-0032 - Accelerate 2006 Rate Cuts: AMT Revenue and Taxpayers Affected by Percentile, 2003
  Effects in 2003 on AMT revenue and the distribution by percentiles of taxpayers affected by the AMT, from accelerating the individual income tax rate cuts scheduled for 2006.
• (Nov 18, 2002) - T02-0007 - Accelerate Income Tax Rate Cuts: AMT Taxpayers Affected and Revenue
  Effect in 2003-5 on the number of taxpayers affected by the alternative minimum tax (AMT), and AMT revenue, from accelerating the income tax rate cuts scheduled for 2004 and 2006.
• (Apr 06, 2005) - T05-0065 - Aggregate AMT Projections and Recent History, 1970-2015
  Aggregate AMT Projections and Recent History, 1970-2015
• (May 09, 2006) - T06-0083 - Aggregate AMT Projections and Recent History, 1970-2015
  This regularly revised table provides historical data and future projections for the number of AMT taxpayers and AMT revenue.
• (Nov 10, 2006) - T06-0267 - Aggregate AMT Projections and Recent History, 1970-2017
  1970-2017 The number of AMT taxpayers and total AMT revenue based on historical data and future projections
• (Jan 29, 2008) - T08-0044 - Aggregate AMT Projections and Recent History, 1970-2017
  1970-2017 The number of AMT taxpayers and total AMT revenue based on historical data and future projections
• (Nov 04, 2008) - T08-0249 - Aggregate AMT Projections and Recent History, 1970-2018
  Aggregate projections and recent history of AMT taxpayers and AMT revenue under current law, current law extended and pre-EGTRRA law from the years 1970 to 2018.
• (Mar 27, 2009) - T09-0187 - Aggregate AMT Projections and Recent History, 1970-2019
  Aggregate projections and recent history of AMT taxpayers and AMT revenue under current law, the Administration's baseline without an AMT fix, and pre-EGTRRA law from the years 1970 to 2019.
• (Oct 01, 2009) - T09-0385 - Aggregate AMT Projections and Recent History, 1970-2020
  Aggregate projections and recent history of AMT taxpayers and AMT revenue under current law, the Administration's baseline without an AMT fix, and pre-EGTRRA law for years 1970-2020.
• (Jan 17, 2013) - T13-0026 - Aggregate AMT Projections and Recent History, 1970-2022
  Historical data and projections of AMT taxpayers and revenue under current law, pre-ATRA law, and pre-EGTRRA law.
• (May 03, 2004) - T04-0065 - Aggregate AMT Projections and Recent History, 1999-2014
  1999-2014 historical values and projections of the number of AMT taxpayers and AMT revenue under (a) current law; (b) extension of the 2001 and 2003 tax acts (EGTRRA and JGTRRA); and (c) repeal of EGTRRA and JGTRRA.
• (May 23, 2005) - T05-0076 - Aggregate AMT Projections and Various Aspects
  Aggregate AMT Projections, including cost of repeal and percentage of 2001-2004 tax cuts taken back by AMT
• (Feb 10, 2005) - T05-0026 - Aggregate AMT Projections, 2005-15
  2005-15, Aggregate AMT Projections
• (Jun 10, 2005) - T05-0085 - Aggregate AMT Projections, 2005-15
  Number and percent of taxpayers, revenue, AGI, and cost of income tax repeal
• (Oct 24, 2006) - T06-0246 - Aggregate AMT Projections, 2005-2015
  Number and percent of taxpayers, revenue, AGI, and cost of income tax repeal
• (May 23, 2005) - T05-0075 - Aggregate AMT Projections, 2005-2015
  2005-2015, Aggregate AMT Projections: Number of AMT Taxpayers, Percent, Revenue
• (Jan 29, 2008) - T08-0043 - Aggregate AMT Projections, 2006-2017
  2006-2017 Projections of the number of AMT taxpayers, the share of all taxpayers on the AMT, AMT revenue, average AMT revenue per AMT return, and other AMT statistics
• (Nov 10, 2006) - T06-0266 - Aggregate AMT Projections, 2006-2017
  2006-2017 Projections of the number of AMT taxpayers, the share of all taxpayers on the AMT, AMT revenue, average AMT revenue per AMT return, and other AMT statistics
• (Jun 03, 2008) - T08-0094 - Aggregate AMT Projections, 2007-2018
  2007-2018 Projections of the number of AMT taxpayers, the share of all taxpayers on the AMT, AMT revenue, average AMT revenue per AMT return, and other AMT statistics
• (Nov 04, 2008) - T08-0248 - Aggregate AMT Projections, 2008-2018
  2007-2018 Projections of the number of AMT taxpayers, the share of all taxpayers on the AMT, AMT revenue, average AMT revenue per AMT return, and other AMT statistics
• (Mar 27, 2009) - T09-0186 - Aggregate AMT Projections, 2008-2019
  2008-2019 projections of the number of AMT taxpayers, the share of all taxpayers on the AMT, AMT revenue, average AMT revenue per taxpayer, and other AMT statistics.
• (Oct 01, 2009) - T09-0384 - Aggregate AMT Projections, 2009-2020
  2009-2020 projections of the number of AMT taxpayers, the share of all taxpayers on the AMT, AMT revenue, average AMT revenue per taxpayer, and other AMT statistics.
• (Jan 17, 2013) - T13-0027 - Aggregate AMT Projections, 2011-2022
  Projections of AMT taxpayers, AMT revenues, and percentage of tax-units affected by the AMT under current law and pre-ATRA law for 2011-2022.
• (May 03, 2010) - T10-0106 - Aggregate AMT Projections; Multiple Baselines, 2009-2020
  Alternative Minimum Tax statistics for 2009-2020 under current law, Administration's baseline with no AMT patch, Administration's baseline with AMT patch, as Senate Finance Committee's budget resolution.
• (Mar 10, 2006) - T06-0056 - AMT Effects of Imposition of Dollar Limit on 2001-2004 Individual Income Tax Cuts, 2007-16
  2007-16, Impose Dollar Limit on 2001-2004 Individual Income Tax Cuts, Number of AMT Taxpayers
• (May 23, 2005) - T05-0080 - AMT Participation by Age and Cash Income Class, 2010
  2010, AMT Participation by Age and Cash Income Class
• (Sep 09, 2004) - T04-0118 - AMT Participation Rate (percent) by Individual Characteristics
  Select years, 2004-2014, AMT Participation Rate (percent) by Individual Characteristics
• (Oct 24, 2006) - T06-0247 - AMT Participation Rate (percent) by Individual Characteristics
  By cash income class, number of children, state tax level, and filing status, 2005-6, 2010, 2015
• (Nov 10, 2006) - T06-0268 - AMT Participation Rate (percent) by Individual Characteristics
  The share of tax filers paying the AMT overall and by cash income class, number of children, state tax level, filing status, and other select characteristics, multiple years and tax law scenarios
• (Mar 27, 2009) - T09-0188 - AMT Participation Rate (percent) by Individual Characteristics
  AMT participation rate under current law (2009-11, 2019), Administration's baseline with and without an AMT fix (2019), and Pre-EGTRRA law (2010).
• (Nov 04, 2008) - T08-0250 - AMT Participation Rate (percent) by Individual Characteristics
  AMT participation rate under current law (2008-10, 2018), current law extended (2018) and pre-EGTRRA law (2008, 2010) by cash income, number of children, state tax level, and filing status.
• (Jun 03, 2008) - T08-0096 - AMT Participation Rate (percent) by Individual Characteristics
  The share of tax filers paying the AMT overall and by cash income class, number of children, state tax level, filing status, and other select characteristics, multiple years and tax law scenarios
• (Jan 29, 2008) - T08-0045 - AMT Participation Rate (percent) by Individual Characteristics
  The share of tax filers paying the AMT overall and by cash income class, number of children, state tax level, filing status, and other select characteristics, multiple years and tax law scenarios
• (Jun 10, 2005) - T05-0086 - AMT Participation Rate by Individual Characteristics
  By cash income class, number of children, state tax level, and filing status, 2005-6, 2010, 2015
• (May 23, 2005) - T05-0077 - AMT Projections by Individual Characteristics
  AMT Projections by Individual Characteristics such as filing status, number of children, and state tax level
• (Jun 10, 2005) - T05-0087 - AMT Revenue per AMT Taxpayer
  by cash income class, number of children, state tax level, and filing status, 2005-6, 2010, 2015
• (Nov 04, 2008) - T08-0251 - AMT Revenue per AMT Taxpayer
  AMT revenue per AMT taxpayer under current law (2008-2010, 2018), current law extended (2018) and pre-EGTRRA law (2008, 2010) by cash income, number of children, state tax level, and filing status.
• (Mar 27, 2009) - T09-0189 - AMT Revenue per AMT Taxpayer
  AMT revenue per AMT taxpayer under current law (2009-11, 2019), Administration's baseline with and without an AMT fix (2019), and Pre-EGTRRA law (2010).
• (Oct 01, 2009) - T09-0387 - AMT Revenue per AMT Taxpayer
  AMT revenue per AMT taxpayer under current law (2009-11, 2020) and the Administration's baseline with and without an AMT fix (2011, 2020).
• (Sep 13, 2012) - T12-0172 - AMT Revenue per AMT Taxpayer
  Displays the average AMT tax liability per AMT taxpayer across cash income levels, filing status, children at home and state of filing, under current law and current policy (with and without AMT patch) for 2011-2013 and 2022.
• (Jun 03, 2008) - T08-0097 - AMT Revenue per AMT Taxpayer ($)
  Average AMT revenue per AMT taxpayer overall and by cash income class, number of children, state tax level, filing status, and other select characteristics, multiple years and tax law scenarios
• (Jan 29, 2008) - T08-0046 - AMT Revenue per AMT Taxpayer ($)
  Average AMT revenue per AMT taxpayer overall and by cash income class, number of children, state tax level, filing status, and other select characteristics, multiple years and tax law scenarios
• (Nov 10, 2006) - T06-0269 - AMT Revenue per AMT Taxpayer ($)
  Average AMT revenue per AMT taxpayer overall and by cash income class, number of children, state tax level, filing status, and other select characteristics, multiple years and tax law scenarios
• (Jan 17, 2013) - T13-0029 - AMT Revenue per AMT Taxpayer, 2011-2013, 2022
  Displays the average AMT tax liability per AMT taxpayer across cash income levels, filing status, children at home and state of filing, under current law and pre-ATRA law for 2011-2013 and 2022.
• (Jan 14, 2003) - T03-0028 - AMT Taxpayers and Revenue, 2003-12 Calendar Years
  2003-12 effect of the Administration's January 2003 Jobs and Growth proposal on the number of taxpayers affected by the AMT, and AMT revenue.
• (Nov 24, 2010) - T10-0245 - AMT Taxpayers with and without AMT Patch, 2010-2012
  Table showing the number of taxpayers on the Alternative Minimum Tax in 2010-2012 - with and without an AMT patch - under full extension of the Bush tax cuts, expiration of the high-income provisions only, and full expiration of the cuts.
• (Mar 10, 2006) - T06-0057 - AMT Taxpayers with Children, 2005-15
  2005-15, AMT Taxpayers with Children
• (Oct 01, 2009) - T09-0388 - Average Effective AMT Tax Rate
  Average effective AMT tax rate for taxpayers under current law (2009-11, 2020) and the Administration's baseline with and without an AMT fix (2011, 2020).
• (Sep 13, 2012) - T12-0173 - Average Effective AMT Tax Rate
  Displays the average effective AMT tax rate across cash income levels, filing status, children at home and state of filing, under current law and current policy (with and without AMT patch) for 2011-2013 and 2022.
• (Jan 17, 2013) - T13-0030 - Average Effective AMT Tax Rate, 2011-2013, 2022
  Displays the average effective AMT tax rate across cash income levels, filing status, children at home and state of filing, under current law and pre-ATRA law for 2011-2013 and 2022.
• (Sep 09, 2004) - T04-0125 - Average Tax Change ($) Among Tax Units Under Revenue-Neutral AMT Repeal and Income Tax Reform Options, by Cash Income Class, 2010
  2010, Average Tax Change Among Tax Units
• (Sep 13, 2012) - T12-0168 - Baseline AMT Projections, Aggregate AMT Projections and Recent History, 1970-2022
  Number of AMT taxpayers and AMT revenue under current law, current policy (with and without AMT patch) and Pre-EGTRRA law between 1970 and 2022.
• (Sep 13, 2012) - T12-0169 - Baseline AMT Projections, Aggregate AMT Projections, 2011-2022
  Number of AMT taxpayers, AMT revenue and percentage of tax-units affected by the AMT under current law and current policy (with and without AMT patch) between 2011 and 2022.
• (Jun 03, 2011) - T11-0131 - Baseline AMT Projections; Current Law and Current Policy, 2011-2022
  Number of AMT taxpayers, AMT revenue and percentage of tax-units affected by the AMT under current law and current policy (with and without AMT patch) between 2011 and 2022.
• (Jun 03, 2011) - T11-0130 - Baseline AMT Projections; Current Law and Current Policy,1970-2022
  Number of AMT taxpayers and AMT revenue under current law, current policy (with and without AMT patch) and Pre-EGTRRA law between 1970 and 2022.
• (Jun 03, 2011) - T11-0134 - Baseline AMT Revenue Per Taxpayer; Multiple Baselines, 2011-13 and 2022
  Displays the average AMT tax liability per AMT taxpayer across cash income levels, filing status, children at home and state of filing, under current law and current policy for 2011-2013 and 2022. Two simulations are presented for each baseline, depicting the percentage of AMT taxpayers with and without fixes to the AMT.
• (Jun 03, 2011) - T11-0135 - Baseline AMT Tax Rate; Multiple Baselines, 2011-13 and 2022
  Displays the average effective AMT tax rate across cash income levels, filing status, children at home and state of filing, under current law and current policy for 2011-2013 and 2022. Two simulations are presented for each baseline, depicting the percentage of AMT taxpayers with and without fixes to the AMT.
• (Jun 03, 2011) - T11-0133 - Baseline AMT Taxpayer Characteristics; Multiple Baselines, 2011-13
  Displays the number of AMT taxpayers as a percentage of all tax-filers across cash income levels, filing status, children at home and state of filing, under current law, current policy and the Administration’s FY2012 Budget Proposals between 2011 and 2013. Two simulations are presented for each baseline, depicting the percentage of AMT taxpayers with and without fixes to the AMT.
• (Sep 13, 2012) - T12-0170 - Baseline AMT Taxpayers, Number of AMT Taxpayers with and without AMT Fix, 2011-2013
  Number of AMT taxpayers and percentage of tax-units affected by the AMT under current law and current policy between 2011 and 2013. Two simulations are presented for each baseline, depicting the number of AMT taxpayers with and without fixes to the AMT.
• (Jun 03, 2011) - T11-0132 - Baseline AMT Taxpayers: Multiple Baselines, 2011-13
  Number of AMT taxpayers and percentage of tax-units affected by the AMT under current law, current policy and the Administration’s FY2012 Budget Proposals between 2011 and 2013. Two simulations are presented for each baseline, depicting the number of AMT taxpayers with and without fixes to the AMT.
• (Oct 29, 2007) - T07-0314 - Change in Marginal Tax Rate on Capital Gains Due To HR 3970, The Tax Reduction and Reform Act of 2007, Distribution of Tax Units by Change, 2008
  2008 Distribution of tax units by cash income level by the change in the marginal tax rate on their capital gains resulting from HR 3970, The Tax Reduction and Reform Act of 2007
• (Oct 29, 2007) - T07-0313 - Change in Marginal Tax Rate on Wages Due To HR 3970, The Tax Reduction and Reform Act of 2007, Distribution of Tax Units by Change, 2008
  2008 Distribution of tax units by cash income level by the change in the marginal tax rate on their wages resulting from HR 3970, The Tax Reduction and Reform Act of 2007
• (Oct 01, 2009) - T09-0386 - Characteristics of AMT Taxpayers
  Table describing the characteristics of taxpayers with AMT liability under current law and the Administration's baseline with and without an AMT fix.
• (Sep 13, 2012) - T12-0171 - Characteristics of AMT Taxpayers with and without AMT fix, 2011-2013, 2022
  Displays the number of AMT taxpayers as a percentage of all tax-filers across cash income levels, filing status, children at home and state of filing, under current law and current policy (with and without AMT patch).
• (Nov 24, 2010) - T10-0246 - Characteristics of AMT Taxpayers with and without AMT Patch, 2010-2012
  Table showing the percentage of tax units - broken down by cash income level, number of children, state tax level and filing status - who will face Alternative Minimum Tax liability in 2010-2012; table shows results both with and without an AMT patch, under full extension of the Bush tax cuts, expiration of the high-income provisions only, and full expiration of the cuts.
• (Jan 17, 2013) - T13-0028 - Characteristics of AMT Taxpayers, 2011-2013, 2022
  Displays the number of AMT taxpayers as a percentage of all tax-filers across cash income levels, filing status, children at home and state of filing, under current law and pre-ATRA law.
• (May 17, 2004) - T04-0079 - Combined Effect of House Bills on Marriage Penalty Reform, AMT Relief, Extension of the 10-Percent Income Tax Bracket, and Increased and Expanded Child Credit Distribution of AMT Taxpayers by Cash Income Class, 2005
  2005 combined effect on the number and distribution of AMT taxpayers of the House bills on the extension of the 10-percent income tax bracket, extension and expansion of the child tax credit, marriage-penalty reform, and AMT relief (H.R. 4275, 4359, 4181, and 4227).
• (Jun 04, 2007) - T07-0151 - Current-Law AMT Liability, Proposed Surtax, and Change in Tax for Sample Families, 2007
  2007 Presents current-law alternative minimum tax (AMT) liability the amount of the proposed AGI surtax, and the net change in tax for repeal of the AMT and implementation of the surtax for sample families of different sizes and filing statuses at different income levels. The Tax Policy Center proposal repeals the AMT and replaces it with a surtax of 4 percent of adjusted gross income above $200,000 for joint returns and above $100,000 for other filing statuses.
• (May 28, 2003) - T03-0140 - Current-Law Distribution of AMT Taxpayers by AGI Class, 2003
  2003 Distribution by AGI of the number of taxpayers affected by the AMT under current law (post-2003 tax act law).
• (Jan 29, 2008) - T08-0047 - Distribution of AMT and Regular Income Tax by Cash Income, Current Law
  2007, 2010 The number of tax units, percent of tax units, percent of adjusted gross income, and percent of tax liability by cash income class for AMT taxpayers and all tax units
• (Jun 03, 2008) - T08-0098 - Distribution of AMT and Regular Income Tax by Cash Income, Current Law
  2007, 2008, 2010 The number of tax units, percent of tax units, percent of adjusted gross income, and percent of tax liability by cash income class for AMT taxpayers and all tax units
• (Nov 04, 2008) - T08-0252 - Distribution of AMT and Regular Income Tax by Cash Income, Current Law
  2007, 2008, 2010 The number of tax units, percent of tax units, percent of adjusted gross income, and percent of tax liability by cash income class for AMT taxpayers and all tax units
• (Nov 10, 2006) - T06-0270 - Distribution of AMT and Regular Income Tax by Cash Income, Current Law
  2006, 2010 The number of tax units, percent of tax units, percent of adjusted gross income, and percent of tax liability by cash income class for AMT taxpayers and all tax units
• (May 27, 2003) - T03-0138 - Distribution of AMT Taxpayers by AGI Class, 2010
  2010 Distribution by AGI class of the number of taxpayers affected by the AMT.
• (Apr 27, 2004) - T04-0064 - Effect of Making Marriage Penalty Relief Permanent: Distribution of AMT Taxpayers by Cash Income Class, 2005
  2005 effect on the number and distribution of AMT taxpayers of the House plan (H.R. 4181) to extend the acceleration of the marriage-penalty reform provisions in the 2001 tax act (EGTRRA).
• (Apr 27, 2004) - T04-0063 - Effect of Making Marriage Penalty Relief Permanent: Distribution of Married Filing Joint AMT Taxpayers by Cash Income Class, 2005
  2005 effect on the number and distribution of AMT taxpayers of the House plan (H.R. 4181) to extend the acceleration of the marriage-penalty reform provisions in the 2001 tax act (EGTRRA). This table shows the effect on married filing joint taxpayers only.
• (Sep 06, 2007) - T07-0297 - Effect of the AMT on 2001-2006 Individual Income Tax Cuts, 2007
  2007 Share of tax units with no tax cut due to the AMT and the average share of the tax cut taken back by the AMT for all tax units by cash income class
• (Nov 10, 2006) - T06-0272 - Effect of the AMT on 2001-2006 Individual Income Tax Cuts, 2010
  2010 Share of tax units with no tax cut due to the AMT and the average share of the tax cut taken back by the AMT for all tax units by cash income class
• (Feb 06, 2007) - T07-0040 - Effect of the AMT on 2001-2006 Individual Income Tax Cuts, 2012
  2012 Assuming the 2001-2006 tax cuts are made permanent, the share of tax units with no tax cut due to the AMT and the average share of the tax cut lost to the AMT by cash income class
• (Nov 04, 2008) - T08-0254 - Effect of the AMT on 2001-2008 Individual Income Tax Cuts, 2010
  2010 Share of tax units with no tax cut due to the AMT and the average share of the tax cut taken back by the AMT for all tax units by cash income class
• (Jun 03, 2008) - T08-0100 - Effect of the AMT on 2001-2008 Individual Income Tax Cuts, 2010
  2010 Share of tax units with no tax cut due to the AMT and the average share of the tax cut taken back by the AMT for all tax units by cash income class
• (Sep 13, 2012) - T12-0176 - Effect of the AMT on 2001-2010 Individual Income Tax Cuts, 2012
  Displays the effect of the AMT on the 2001-2010 individual income tax cuts for the year 2012. Specifically, it presents the percentage of tax-units who lose their individual income tax cuts partially or completely due to the AMT and the percentage reduction in the individual income tax-cuts due to the AMT across cash income levels.
• (May 13, 2004) - T04-0073 - Effect of the AMT on EGTRRA Individual Income Tax Cuts, 2010
  2010: Table shows, by cash income class, the number of tax units that receive no individual income tax cut from the 2001 tax act (EGTRRA) because of the AMT; and the percentage of the EGTRRA income tax cut taken back by the AMT.
• (May 05, 2006) - T06-0079 - Effective Marginal Tax Rates on Long Term Capital Gains and Dividends, For Taxpayers with Alternative Minimum Tax Liability, 2006
  This table shows the distribution of effective marginal rates on capital gains and dividends for tax units with AMT liability in 2006, including what percentage of tax units are not at the 15 percent rate because of interaction with the AMT exemption phase-out.
• (May 05, 2006) - T06-0080 - Effective Marginal Tax Rates on Long Term Capital Gains and Dividends, For Taxpayers with Alternative Minimum Tax Liability, 2010
  This table shows the distribution of effective marginal rates on capital gains and dividends for tax units with AMT liability in 2010, including what percentage of tax units are not at the 15 percent rate because of interaction with the AMT exemption phase-out.
• (Feb 14, 2007) - T07-0085 - Effects of 2001-2006 Tax Cuts on AMT projections, With and Without Extension and Indexing of AMT Relief, 2001-2010
  2001-10 Number of AMT taxpayers under three different scenarios: pre-EGTRRA law, current law, and current law with extension of AMT relief
• (May 23, 2005) - T05-0078 - Effects of AMT Reform Options
  Effects of AMT Reform Options, by Reform Option
• (May 19, 2003) - T03-0106 - Effects of the version of the May 2003 Jobs and Growth plan as passed by the Senate (Senate version of JGTRRA) on the number of taxpayers affected by the AMT, and AMT revenue, 2003-13 calendar years
  2003-13 calendar year effects of the version of the May 2003 Jobs and Growth plan as passed by the Senate (Senate version of JGTRRA) on the number of taxpayers affected by the AMT, and AMT revenue.
• (Oct 01, 2009) - T09-0394 - Extend AMT Patch and Index Parameters for Inflation, Impact on Tax Liability, Revenue and AMT Taxpayers, 2010-20
  Impact of extending the 2009 AMT patch on tax liability, revenue and number of taxpayers.
• (Feb 07, 2006) - T06-0037 - Extending 2005 AMT Exemption Level: Number of AMT Taxpayers, 2005-15
  2005-15, Extending 2005 AMT Exemption Level: Number of AMT Taxpayers
• (Oct 17, 2005) - T05-0263 - Federal Income Tax Liability: Effect of Limiting the Mortgage Interest Deduction and the Effect of AMT Repeal on Sample Families, 2005
  2005, Federal Income Tax Liability: Effect of Limiting the Mortgage Interest Deduction and the Effect of AMT Repeal on Sample Families
• (Dec 31, 2002) - T03-0002 - Freeze EGTRRA: AMT Participation and Revenue, 2003-12 Calendar Years
  Effect in 2003-12 on the number of AMT taxpayers and AMT revenue of freezing, but making permanent, the 2002 individual income tax provisions in EGTRRA.
• (May 13, 2004) - T04-0076 - H.R. 4275: Extension of 10 Percent Income Tax Bracket Distribution of AMT Taxpayers by Cash Income Class, 2005
  2005 effect on the number and distribution of AMT taxpayers of the House plan to extend the 10-percent income tax bracket (H.R. 4275).
• (Nov 05, 2007) - T07-0325 - Include Dividends and Capital Gains Above $50,000 ($100,000 Joint) as an AMT Preference, Baseline is Current Law Plus the AMT Patch in H.R. 3996, Number of Tax Units Affected by Adjusted Gross Income Level, 2007
  2007 Number of tax units affected by the AMT, number with qualified dividends and capital gains in excess of $50,000 ($100,000 for married filers), and number of tax units with a tax increase resulting from a plan to include dividends and capital gains in excess of $50,000/$100,000 as an AMT preference item against a current law baseline with an AMT patch as proposed in H.R. 3996
• (Sep 13, 2012) - T12-0175 - Income Subject to Tax and Effective Marginal Tax Rates in the Regular Income Tax and the AMT among AMT Tax Payers, Current Law, 2011-2013
  Compares the effective marginal rates for AMT taxpayers under the regular income tax and the AMT and also the income subject to tax under the regular income tax and the AMT, by cash income level, under current law, between 2011 and 2013.
• (Nov 04, 2008) - T08-0253 - Income Subject to Tax and Effective Marginal Tax Rates in the Regular Income Tax and the AMT Among AMT Taxpayers, Current Law
  Comparison of income subject to tax and effective marginal tax rates under current law regular tax and current law AMT by cash income for the years 2008-2010.
• (Nov 10, 2006) - T06-0271 - Income Subject to Tax and Effective Marginal Tax Rates in the Regular Income Tax and the AMT Among AMT Taxpayers, Current Law
  2006, 2010 The percent of AMT taxpayers with more income subject to tax in the regular tax and the AMT, average adjustments and preferences, the percent with a higher marginal rate in the regular tax and the AMT, and the average effective marginal rate by cash income class
• (Sep 09, 2004) - T04-0121 - Income Subject to Tax and Effective Marginal Tax Rates in the Regular Income Tax and the AMT Among AMT Taxpayers, Current Law 2004 Calendar Year
  2004, 2010, Income Subject to Tax and Effective Marginal Tax Rates in the Regular Income Tax and the AMT Among AMT Taxpayers
• (Jun 10, 2005) - T05-0089 - Income Subject to Tax and Effective Marginal Tax Rates in the Regular Income Tax and the AMT Among AMT Taxpayers, Current Law, 2005, 2010
  2005, 2010, Income Subject to Tax and Effective Marginal Tax Rates in the Regular Income Tax and the AMT Among AMT Taxpayers, Current Law
• (Jun 03, 2008) - T08-0099 - Income Subject to Tax and Effective Marginal Tax Rates, in the Regular Income Tax and the AMT Among AMT Taxpayers, Current Law
  2007, 2008, 2010 The percent of AMT taxpayers with more income subject to tax in the regular tax and the AMT, average adjustments and preferences, the percent with a higher marginal rate in the regular tax and the AMT, and the average effective marginal rate by cash income class
• (Jan 29, 2008) - T08-0048 - Income Subject to Tax and Effective Marginal Tax Rates, in the Regular Income Tax and the AMT Among AMT Taxpayers, Current Law
  2007, 2010 The percent of AMT taxpayers with more income subject to tax in the regular tax and the AMT, average adjustments and preferences, the percent with a higher marginal rate in the regular tax and the AMT, and the average effective marginal rate by cash income class
• (Jun 10, 2005) - T05-0091 - Marginal Income Tax Rates that Preserve Revenue Neutrality Under AMT Repeal, 2006, 2010, 2015
  2006, 2010, 2015, Marginal Income Tax Rates that Preserve Revenue Neutrality Under AMT Repeal
• (Aug 12, 2010) - T10-0214 - Marginal Tax Rates on Wage Income and Capital Gains; Current Law, Current Policy and Administration's Proposal, 2012
  This table shows the effective marginal tax rates on wage and salary income and long-term capital gains in 2012 for current law in 2012, current policy in 2012 and an administration proposal in 2012 which extends the 2009 AMT patch and indexes the AMT for inflation, and extends the 2001 and 2003 individual income tax cuts for all but the high-income tax-payers.
• (Mar 01, 2007) - T07-0100 - Number of AMT Taxpayers and AMT Revenue for Incremental Reform Options, 2006-2007
  2006-07 Number of AMT taxpayers for incremental reform options both with a patch (2006) and without (2007); each option allows an additional preference item in the order (1) state and local tax deductions, (2) dependent exemptions, (3) miscellaneous deductions, (4) medical deductions, and (5) standard deductions
• (Nov 17, 2004) - T04-0104 - Number of Tax Units by Tax Bracket, 2004
  2004, Number and Percentage of Tax Units in Each Tax Bracket Plus Non-Filers, Including AMT Rates
• (Sep 09, 2004) - T04-0124 - Percentage of Tax Units with Tax Increase Greater Than One Percent of Cash Income Under Revenue-Neutral AMT Repeal and Income Tax Reform Options, by Cash Income Class, 2010
  2010, Percentage of Tax Units with Tax Increase Greater Than One Percent
• (May 28, 2003) - T03-0139 - Pre-Jobs and Growth Tax Relief Reconciliation Act of 2003: Distribution of AMT Taxpayers by AGI Class, 2003
  2003 Distribution by AGI class of the number of taxpayers affected by the AMT under pre-2003 tax act law (pre-JGTRRA law).
• (May 16, 2007) - T07-0136 - Repeal AMT and Implement 4% Surtax on AGI Above $100,000/$200,000, Distribution of Tax Units by Change in Marginal Tax Rate, 2007
  Distribution of tax units by the change in the marginal tax rate (the share of the next dollar earned paid in federal taxes) by cash income class 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. The proposal is revenue-neutral over the period 2007-17.
• (May 23, 2005) - T05-0079 - Required Statutory Income Tax Rates for Revenue-Neutral AMT Repeal, 2010
  2010, Required Statutory Income Tax Rates for Revenue-Neutral AMT Repeal
• (May 18, 2004) - T04-0087 - Share of House Tax Cuts that Would go to Lower, Middle 3, and Upper Quintiles, 2004
  2005 Chart showing the share of the tax relief from the House bills on marriage-penalty reform, AMT relief, extension of the 10-percent tax bracket, and the increased and expanded child tax credit (H.R. 4181, 4227, 4275, and 4359) that goes to various income quintiles.
• (Sep 09, 2004) - T04-0132 - Summary of Effects of AMT Reform Plan 5 under Alternative Income Tax Financing Options and Baselines, 2005-2014
  Summary of Effects of AMT Reform Plan 5
• (Sep 09, 2004) - T04-0123 - Summary of Effects of Revenue-Neutral AMT Repeal and Income Tax Reform, 2005-2014
  2005-2014, Revenue-Neutral AMT Repeal and Income Tax Reform, 2005-2014
• (Sep 09, 2004) - T04-0127 - Summary of Effects of Various AMT Reform Proposals, 2005-2014
  2005-2014, Effects of Various AMT Reform Proposals

Business Income

• (Jun 07, 2011) - T11-0154 - Baseline Distribution of Business Income by Source of Business Income and Marginal Tax Rate; Current Law, 2011
  Distribution of tax units with flow-through business income by source of flow-through business income and statutory marginal tax rate, under current law, 2011.
• (Jun 07, 2011) - T11-0155 - Baseline Distribution of Business Income by Source of Business Income and Marginal Tax Rate; Current Law, 2011
  Distribution of percent of flow-through business income held by income groups, by statutory marginal tax rates and source of flow-through business income, under current law, 2011.
• (Jun 07, 2011) - T11-0150 - Baseline Distribution of Business Income, by Marginal Tax Rate; Current Law, 2011
  Distribution of tax units with business income by statutory marginal tax rate, under current law, 2011.
• (Jun 07, 2011) - T11-0151 - Baseline Distribution of Cash Income for Tax-Units with Business Income, by Marginal Tax Rate; Current Law, 2011
  Distribution of cash income for tax units reporting business income, by statutory marginal tax rate under current law, 2011.

Capital Gains

• (May 22, 2003) - T03-0121 - Conference Agreement on the Jobs and Growth Tax Relief Reconciliation Act of 2003: 2003 Distribution of dividend income and realized capital gains received by individuals based on their statutory marginal tax bracket
  2003 Distribution of dividend income and realized capital gains received by individuals. Individuals are grouped into categories based on their statutory marginal tax bracket.
• (May 22, 2003) - T03-0122 - Conference Agreement on the Jobs and Growth Tax Relief Reconciliation Act of 2003:Allocation of Capital Gains and Dividend Income by Marginal Tax Bracket, 2009
  2009 Distribution of dividend income and realized capital gains received by individuals. Individuals are grouped into categories based on their statutory marginal tax bracket.
• (May 05, 2005) - T05-0073 - Distribution of Qualifying Dividends and Capital Gains, 2005
  2005, Distribution of Qualifying Dividends and Capital Gains by cash income level, all tax units
• (May 05, 2006) - T06-0079 - Effective Marginal Tax Rates on Long Term Capital Gains and Dividends, For Taxpayers with Alternative Minimum Tax Liability, 2006
  This table shows the distribution of effective marginal rates on capital gains and dividends for tax units with AMT liability in 2006, including what percentage of tax units are not at the 15 percent rate because of interaction with the AMT exemption phase-out.
• (May 05, 2006) - T06-0080 - Effective Marginal Tax Rates on Long Term Capital Gains and Dividends, For Taxpayers with Alternative Minimum Tax Liability, 2010
  This table shows the distribution of effective marginal rates on capital gains and dividends for tax units with AMT liability in 2010, including what percentage of tax units are not at the 15 percent rate because of interaction with the AMT exemption phase-out.
• (Nov 05, 2007) - T07-0325 - Include Dividends and Capital Gains Above $50,000 ($100,000 Joint) as an AMT Preference, Baseline is Current Law Plus the AMT Patch in H.R. 3996, Number of Tax Units Affected by Adjusted Gross Income Level, 2007
  2007 Number of tax units affected by the AMT, number with qualified dividends and capital gains in excess of $50,000 ($100,000 for married filers), and number of tax units with a tax increase resulting from a plan to include dividends and capital gains in excess of $50,000/$100,000 as an AMT preference item against a current law baseline with an AMT patch as proposed in H.R. 3996
• (Sep 22, 2005) - T05-0160 - Reduction in Rates for Long-Term Capital Gains and Qualifying Dividends, Distribution of Tax Change by Tax Bracket, 2005
  2005, Reduction in Rates for Long-Term Capital Gains and Qualifying Dividends, Distribution of Tax Change by Tax Bracket

Child Tax Credit

• (Apr 01, 2007) - T07-0113 - Amount of Child Credit for Sample Families by Type of Filer for Tax Year 2006
  2006 Amount of child credit received for sample families at varying income levels and in different family situations
• (Jun 21, 2005) - T05-0095 - Child Tax Credit Refundability Options: Number of Children in Tax Units Claiming the Credit, 2005-15
  2005-15, Child Tax Credit Refundability Options: Number of Children in Tax Units Claiming the Credit
• (Oct 03, 2005) - T05-0165 - Child Tax Credit Refundability Options: Number of Children in Tax Units Claiming the Credit, 2006-15
  2006-15, Child Tax Credit Refundability Options: Number of Children in Tax Units Claiming the Credit
• (Jun 21, 2005) - T05-0094 - Child Tax Credit Refundability Options: Number of Filers Claiming the Credit, 2005-15
  2005-15, Child Tax Credit Refundability Options: Number of Filers Claiming the Credit
• (Oct 03, 2005) - T05-0164 - Child Tax Credit Refundability Options: Number of Filers Claiming the Credit, 2006-15
  2006-15, Child Tax Credit Refundability Options: Number of Filers Claiming the Credit
• (Jun 21, 2005) - T05-0096 - Child Tax Credit Refundability Options: Number of Filers Claiming the Full Credit, 2005-15
  2005-15, Child Tax Credit Refundability Options: Number of Filers Claiming the Full Credit
• (Oct 03, 2005) - T05-0166 - Child Tax Credit Refundability Options: Number of Filers Claiming the Full Credit, 2006-15
  2006-15, Child Tax Credit Refundability Options: Number of Filers Claiming the Full Credit
• (May 17, 2004) - T04-0079 - Combined Effect of House Bills on Marriage Penalty Reform, AMT Relief, Extension of the 10-Percent Income Tax Bracket, and Increased and Expanded Child Credit Distribution of AMT Taxpayers by Cash Income Class, 2005
  2005 combined effect on the number and distribution of AMT taxpayers of the House bills on the extension of the 10-percent income tax bracket, extension and expansion of the child tax credit, marriage-penalty reform, and AMT relief (H.R. 4275, 4359, 4181, and 4227).
• (May 18, 2007) - T07-0137 - Distribution of Qualifying Children by Eligibility for Child Tax Credit in Millions, by Age, 2007
  Taxpayers with children who qualify for the child tax credit may still be unable to claim the credit because of the income phase-ins and phase-outs. This table provides a breakdown of qualifying children based on their eligibility for the credit in the categories: no credit (income too low), partial credit (credit phase-in), full credit, partial credit (credit phase-out), and no credit (income too high). Separate breakdowns are provided for select age groups.
• (May 21, 2007) - T07-0138 - Distribution of Qualifying Children in Working Families by Eligibility for Child Tax Credit (in Millions), by Age, 2007
  Taxpayers with children who qualify for the child tax credit may still be unable to claim the credit because of the income phase-ins and phase-outs. This table provides a breakdown of qualifying children in working families based on their eligibility for the credit in the categories: no credit (income too low), partial credit (credit phase-in), full credit, partial credit (credit phase-out), and no credit (income too high). Separate breakdowns are provided for select age groups.
• (May 21, 2007) - T07-0139 - Distribution of Qualifying Children in Working Families by Eligibility for Child Tax Credit (in Millions), by Age, 2007
  Taxpayers with children who qualify for the child tax credit may still be unable to claim the credit because of the income phase-ins and phase-outs. This table provides a breakdown of qualifying children in working families based on their eligibility for the credit in the categories: income too low for full credit, full credit, and income too high for full credit. Separate breakdowns are provided for select age groups.
• (Jun 05, 2003) - T03-0155 - Impact of Increasing the Child Tax Credit's Refundability Rate from 10% to 15% on a Head of Household with Two Children under 17, 2003
  2003 Impact of increasing the refundability rate for the additional child tax credit from 10 percent to 15 percent on head of household families with two children at various income levels.
• (Jun 05, 2003) - T03-0156 - Impact of Increasing the Child Tax Credit's Refundability Rate from 10% to 15% On a Married Couple with Two Children under 17, 2003
  2003 Impact of increasing the refundability rate for the additional child tax credit from 10 percent to 15 percent on married couples with two children at various income levels.
• (Jun 05, 2003) - T03-0154 - Increase Child Tax Credit Refundability Rate to 15 Percent: Distribution of Beneficiaries by Size of Income Tax Cut, 2003
  2003 Distribution by AGI of the number and percentage of tax units that would benefit from increasing the refundability rate for the additional child tax credit from 10 percent to 15 percent (as proposed by the Senate).
• (Jan 18, 2006) - T06-0005 - Options for Expanding the Child Tax Credit, Child Tax Credit Refundability Options: Number of Children in Tax Units Claiming the Credit
  2006-15, Child Tax Credit Refundability Options: Number of Children in Tax Units Claiming the Credit (millions)
• (Jan 18, 2006) - T06-0007 - Options for Expanding the Child Tax Credit, Child Tax Credit Refundability Options: Number of Children in Tax Units Receiving the Full Credit
  2006-15, Child Tax Credit Refundability Options: Number of Children in Tax Units Receiving the Full Credit (millions)
• (Jan 18, 2006) - T06-0004 - Options for Expanding the Child Tax Credit, Child Tax Credit Refundability Options: Number of Filers Claiming the Credit
  2006-15, Child Tax Credit Refundability Options: Number of Filers Claiming the Credit (millions)
• (Jan 18, 2006) - T06-0006 - Options for Expanding the Child Tax Credit, Child Tax Credit Refundability Options: Number of Filers Claiming the Full Credit
  2006-15, Child Tax Credit Refundability Options: Number of Filers Claiming the Full Credit (millions)
• (Feb 09, 2009) - T09-0087 - Options for Reforming the Child Tax Credit (CTC) Baseline: $8,100 Refundabilty Threshold Static Impact on Number of Eligible Children (millions), 2009
  Static impact on the number of newly eligible children and children with increased refunds from the Child Tax Credit (CTC) as a result of reducing the earnings threshold to $0 in 2009 against a baseline with a threshold of $8,100.
• (Feb 09, 2009) - T09-0091 - Options for Reforming the Child Tax Credit (CTC) Baseline: $8,100 Refundabilty Threshold Static Impact on Number of Eligible Children (millions), 2009
  Static impact on the number of newly eligible children and children with increased refunds from the Child Tax Credit (CTC) as a result of reducing the earnings threshold to $3,000 in 2009 against a baseline with a threshold of $8,100.
• (Feb 11, 2009) - T09-0099 - Options for Reforming the Child Tax Credit (CTC) Baseline: $8,500 Refundabilty Threshold Static Impact on Number of Eligible Children (millions), 2009
  Static impact on the number of newly eligible children and children with increased refunds from the Child Tax Credit (CTC) as a result of reducing the earnings threshold to $8,100 in 2009 against a baseline with a threshold of $8,500.
• (Feb 11, 2009) - T09-0095 - Options for Reforming the Child Tax Credit (CTC) Baseline: Current Law Static Impact on Number of Eligible Children (millions), 2009
  Static impact on the number of newly eligible children and children with increased refunds from the Child Tax Credit (CTC) as a result of reducing the earnings threshold to $8,100 in 2009 against a current law baseline.
• (Jan 21, 2009) - T09-0036 - Options for Reforming the Child Tax Credit (CTC) Static Impact on Number of Eligible Children (millions), 2009
  Static impact on the number of newly eligible children and children with increased refunds from the Child Tax Credit (CTC) as a result of reducing the earnings threshold to $0, $3000, and $8500 in 2009.
• (Oct 09, 2008) - T08-0278 - Options for Reforming the Child Tax Credit (CTC) Static Impact on Number of Eligible Children (millions), 2009-18
  Impact on the number of children eligible for the Child Tax Credit (CTC) due to reforming the CTC's thresholds and refundability rate.
• (Jan 23, 2009) - T09-0043 - Reduce Earnings Threshold for Refundable Child Tax Credit (CTC) to $0 Baseline: $6,000 Threshold Static Impact on Number of Eligible Children (millions), 2009
  Static impact on the number of newly eligible children and children with increased refunds from the Child Tax Credit (CTC) as a result of reducing the earnings threshold to $0 in 2009 against a baseline with a threshold of $6,000.
• (Jan 22, 2009) - T09-0037 - Reduce Earnings Threshold for Refundable Child Tax Credit (CTC) to $0 Baseline: $8,500 Threshold Static Impact on Number of Eligible Children (millions), 2009
  Static impact on the number of newly eligible children and children with increased refunds from the Child Tax Credit (CTC) as a result of reducing the earnings threshold to $0 in 2009 against a baseline with a threshold of $8,500.
• (Jan 29, 2009) - T09-0074 - Reduce Earnings Threshold for Refundable Child Tax Credit (CTC) to $3,000 Baseline: $6,000 Threshold Static Impact on Number of Eligible Children (millions), 2009
  Static impact on the number of newly eligible children and children with increased refunds from the Child Tax Credit (CTC) as a result of reducing the earnings threshold to $3,000 in 2009 against a baseline with a threshold of $6,000.
• (May 24, 2011) - T11-0125 - Reform Child Tax Credit: Various Options; Impact on Number of Children, 2012-21
  Table showing the static impact on number of eligible children for the child tax credit (CTC) for various proposals.
• (May 21, 2010) - T10-0116 - Reforming Child Tax Credit; Baseline: Current Law and Current Policy; Number of Eligible Children, 2010-11
  Static impact on number of children eligible for the CTC as well that number of children with an increase in the CTC as a result of reducing the refundablity threshold to $0 for 2010 and 2011.
• (Jun 11, 2010) - T10-0131 - Reforming the Child Tax Credit, 2011
  Table showing the number of families eligible for CTC, number of kids eligible, and total value of credit, under various reform options.
• (Jan 21, 2010) - T10-0009 - Reforming the Child Tax Credit; Impact on Eligible Children; Multiple Baselines; 2010-19
  Impact on the number of children eligible for the child tax credit of: reducing the refundability threshold, making the credit fully refundable, and reducing the refundability rate.
• (May 18, 2004) - T04-0087 - Share of House Tax Cuts that Would go to Lower, Middle 3, and Upper Quintiles, 2004
  2005 Chart showing the share of the tax relief from the House bills on marriage-penalty reform, AMT relief, extension of the 10-percent tax bracket, and the increased and expanded child tax credit (H.R. 4181, 4227, 4275, and 4359) that goes to various income quintiles.

Dividends

• (May 22, 2003) - T03-0121 - Conference Agreement on the Jobs and Growth Tax Relief Reconciliation Act of 2003: 2003 Distribution of dividend income and realized capital gains received by individuals based on their statutory marginal tax bracket
  2003 Distribution of dividend income and realized capital gains received by individuals. Individuals are grouped into categories based on their statutory marginal tax bracket.
• (May 22, 2003) - T03-0122 - Conference Agreement on the Jobs and Growth Tax Relief Reconciliation Act of 2003:Allocation of Capital Gains and Dividend Income by Marginal Tax Bracket, 2009
  2009 Distribution of dividend income and realized capital gains received by individuals. Individuals are grouped into categories based on their statutory marginal tax bracket.
• (May 05, 2006) - T06-0079 - Effective Marginal Tax Rates on Long Term Capital Gains and Dividends, For Taxpayers with Alternative Minimum Tax Liability, 2006
  This table shows the distribution of effective marginal rates on capital gains and dividends for tax units with AMT liability in 2006, including what percentage of tax units are not at the 15 percent rate because of interaction with the AMT exemption phase-out.
• (May 05, 2006) - T06-0080 - Effective Marginal Tax Rates on Long Term Capital Gains and Dividends, For Taxpayers with Alternative Minimum Tax Liability, 2010
  This table shows the distribution of effective marginal rates on capital gains and dividends for tax units with AMT liability in 2010, including what percentage of tax units are not at the 15 percent rate because of interaction with the AMT exemption phase-out.
• (Nov 05, 2007) - T07-0325 - Include Dividends and Capital Gains Above $50,000 ($100,000 Joint) as an AMT Preference, Baseline is Current Law Plus the AMT Patch in H.R. 3996, Number of Tax Units Affected by Adjusted Gross Income Level, 2007
  2007 Number of tax units affected by the AMT, number with qualified dividends and capital gains in excess of $50,000 ($100,000 for married filers), and number of tax units with a tax increase resulting from a plan to include dividends and capital gains in excess of $50,000/$100,000 as an AMT preference item against a current law baseline with an AMT patch as proposed in H.R. 3996
• (Sep 22, 2005) - T05-0160 - Reduction in Rates for Long-Term Capital Gains and Qualifying Dividends, Distribution of Tax Change by Tax Bracket, 2005
  2005, Reduction in Rates for Long-Term Capital Gains and Qualifying Dividends, Distribution of Tax Change by Tax Bracket

Earned Income Tax Credit

• (Jun 23, 2003) - T03-0165 - Accelerate EITC Marriage-Penalty Relief: Tax Units That Benefit, 2003
  2003 Distribution by AGI of the number of tax units and the number of taxpayers (those who pay a positive amount of individual income tax) that would benefit from accelerating the EITC marriage-penalty relief provisions currently scheduled for 2008.
• (Jan 17, 2003) - T03-0034 - Administration Stimulus Proposal: EITC Returns With No Tax Cut by AGI Class, 2003
  2003 Distribution by AGI of individual income tax filers who claim the EITC but receive no tax cut from the Administration's Jobs and Growth proposal.
• (May 22, 2003) - T03-0120 - Conference Agreement on the Jobs and Growth Tax Relief Reconciliation Act of 2003: EITC Claimaints With No Tax Cut by AGI Class, 2003
  2003 Distribution by AGI of the number of tax units who claim the earned income tax credit (EITC) but receive no individual income tax cut from the final version of the May 2003 tax act (JGTRRA).
• (Jul 28, 2010) - T10-0187 - Distribution of Estate Tax under Multiple Baselines, by Percentiles of Gross Estate, 2011
  Distribution of esate tax by gross estate percentiles for 2011 under current law and under extended 2009 estate tax law.
• (Mar 28, 2006) - T06-0070 - Earned Income Tax Credit Projections, 2005-2006
  2005-06, Earned Income Tax Credit Projections, Returns and Amounts
• (Jan 27, 2009) - T09-0057 - Expansion of Earned Income Tax Credit (EITC) in "American Recovery and Reinvestment Act of 2009," As Reported by Ways and Means Committee, Number of Beneficiaries by Earned Income, 2009
  The number of tax units and qualifying children, by earned income, who benefit from the expansion of the earned income tax credit in "The American Recovery and Reinvestment Tax Act" as reported by the House Ways and Means Committee.
• (Mar 09, 2010) - T10-0095 - Extend Expanded Earned Income Tax Credit; Baseline: Current Policy; Number of Qualifying Children, 2011-19
  Table showing the impact on the number of children qualifying for the Earned Income Tax Credit from extending the credit expansions in the 2009 American Recovery and Reinvestment Act.
• (Jun 01, 2006) - T06-0099 - Reported Baucus Estate Tax Compromise, Distribution of Gross Estate and Net Estate Tax for Farms and Businesses Under $5 Million, 2010
  Extremely preliminary analysis of the reported estate tax compromise being offered by Senator Baucus.

Estate and Gift

• (Mar 17, 2005) - T05-0033 - $2 Million Exemption and 15 Percent Rate: Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011
  $2 Million Exemption and 15 Percent Rate: Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011
• (Mar 17, 2005) - T05-0034 - $2 Million Exemption and 15 Percent Rate: Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011 Farms and Businesses Under $5 Million
  $2 Million Exemption and 15 Percent Rate: Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011 Farms and Businesses Under $5 Million
• (Mar 17, 2005) - T05-0035 - $2 Million Exemption and 15 Percent Top Rate: Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011 Farms and Businesses
  $2 Million Exemption and 15 Percent Top Rate: Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011 Farms and Businesses
• (Mar 17, 2005) - T05-0036 - $2 Million Exemption and 15 Percent Top Rate: Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011 Returns with any Farm or Business Assets
  $2 Million Exemption and 15 Percent Top Rate: Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011 Returns with any Farm or Business Assets
• (Mar 17, 2005) - T05-0031 - $2 Million Exemption and 45 Percent Top Rate: Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011 Farms and Businesses
  T05-0030 $2 Million Exemption and 45 Percent Top Rate: Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011 Farms and Businesses
• (Mar 17, 2005) - T05-0030 - $2 Million Exemption and 45 Percent Top Rate: Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011 Farms and Businesses Under $5 Million
  $2 Million Exemption and 45 Percent Top Rate: Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011 Farms and Businesses Under $5 Million
• (Mar 17, 2005) - T05-0032 - $2 Million Exemption and 45 Percent Top Rate: Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011 Returns with any Farm or Business Assets
  $2 Million Exemption and 45 Percent Top Rate: Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011 Returns with any Farm or Business Assets
• (Mar 17, 2005) - T05-0029 - $2 Million Exemption and 45 Percent Top Rate:Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011
  $2 Million Exemption and 45 Percent Top Rate:Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 20111
• (Mar 17, 2005) - T05-0041 - $3.5 Million Exemption and 15 Percent Rate: Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011
  $3.5 Million Exemption and 15 Percent Rate: Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011
• (Mar 17, 2005) - T05-0042 - $3.5 Million Exemption and 15 Percent Rate: Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011 Farms and Businesses Under $5 Million
  $3.5 Million Exemption and 15 Percent Rate: Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011 Farms and Businesses Under $5 Million
• (Mar 17, 2005) - T05-0043 - $3.5 Million Exemption and 15 Percent Rate: Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011, Farms and Businesses
  $3.5 Million Exemption and 15 Percent Rate: Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011, Farms and Businesses
• (Mar 17, 2005) - T05-0044 - $3.5 Million Exemption and 15 Percent Rate: Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011, Returns with any Farm or Business Assets
  $3.5 Million Exemption and 15 Percent Rate: Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011, Returns with any Farm or Business Assets
• (Nov 18, 2009) - T09-0440 - $3.5 Million Exemption and 45 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2010
  2010 distribution, by size of gross estate, of gross estate and net estate tax paid with a $3.5 million exemption and a 45 percent rate.
• (Oct 06, 2009) - T09-0398 - $3.5 Million Exemption and 45 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011
  2011 distribution, by size of gross estate, of gross estate and net estate tax paid with a $3.5 million exemption and a 45 percent rate.
• (Apr 07, 2009) - T09-0198 - $3.5 Million Exemption and 45 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011
  2011 distribution, by size of gross estate, of gross estate and net estate tax paid with a $3.5 million exemption and a 45 percent rate.
• (Mar 17, 2005) - T05-0037 - $3.5 Million Exemption and 45 Percent Top Rate: Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011
  $3.5 Million Exemption and 45 Percent Top Rate: Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011
• (Mar 17, 2005) - T05-0039 - $3.5 Million Exemption and 45 Percent Top Rate: Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011 Farms and Businesses
  $3.5 Million Exemption and 45 Percent Top Rate: Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011 Farms and Businesses
• (Mar 17, 2005) - T05-0038 - $3.5 Million Exemption and 45 Percent Top Rate: Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011 Farms and Businesses Under $5 Million
  $3.5 Million Exemption and 45 Percent Top Rate: Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011 Farms and Businesses Under $5 Million
• (Mar 17, 2005) - T05-0040 - $3.5 Million Exemption and 45 Percent Top Rate: Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011 Returns with any Farm or Business Assets
  $3.5 Million Exemption and 45 Percent Top Rate: Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011 Returns with any Farm or Business Assets
• (Jul 26, 2005) - T05-0143 - $3.5 Million Exemption Indexed for Inflation After 2010 and 15 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011
  2011, $3.5 Million Exemption Indexed for Inflation After 2010 and 15 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate
• (Jul 26, 2005) - T05-0144 - $3.5 Million Exemption Indexed for Inflation After 2010 and 15 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Farms and Businesses Under $5 Million, 2011
  2011, $3.5 Million Exemption Indexed for Inflation After 2010 and 15 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Farms and Businesses Under $5 Million
• (Jul 26, 2005) - T05-0145 - $3.5 Million Exemption Indexed for Inflation After 2010 and 15 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Farms and Businesses, 2011
  2011, $3.5 Million Exemption Indexed for Inflation After 2010 and 15 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Farms and Businesses
• (Jul 26, 2005) - T05-0146 - $3.5 Million Exemption Indexed for Inflation After 2010 and 15 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Returns with any Farm or Business Assets, 2011
  2011, $3.5 Million Exemption Indexed for Inflation After 2010 and 15 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Returns with any Farm or Business Assets
• (Jul 26, 2005) - T05-0147 - $3.5 Million Exemption Indexed for Inflation After 2010 and 20 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011
  2011, $3.5 Million Exemption Indexed for Inflation After 2010 and 20 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate
• (Jul 26, 2005) - T05-0148 - $3.5 Million Exemption Indexed for Inflation After 2010 and 20 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Farms and Businesses Under $5 Million, 2011
  2011, $3.5 Million Exemption Indexed for Inflation After 2010 and 20 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Farms and Businesses Under $5 Million
• (Jul 26, 2005) - T05-0149 - $3.5 Million Exemption Indexed for Inflation After 2010 and 20 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Farms and Businesses, 2011
  2011, $3.5 Million Exemption Indexed for Inflation After 2010 and 20 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Farms and Businesses
• (Jul 26, 2005) - T05-0150 - $3.5 Million Exemption Indexed for Inflation After 2010 and 20 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Returns with any Farm or Business Assets, 2011
  2011, $3.5 Million Exemption Indexed for Inflation After 2010 and 20 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Returns with any Farm or Business Assets
• (Jul 26, 2005) - T05-0151 - $3.5 Million Exemption Indexed for Inflation After 2010 and 45 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011
  2011, $3.5 Million Exemption Indexed for Inflation After 2010 and 45 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate
• (Jul 26, 2005) - T05-0152 - $3.5 Million Exemption Indexed for Inflation After 2010 and 45 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Farms and Businesses Under $5 Million, 2011
  2011, $3.5 Million Exemption Indexed for Inflation After 2010 and 45 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Farms and Businesses Under $5 Million
• (Jul 26, 2005) - T05-0153 - $3.5 Million Exemption Indexed for Inflation After 2010 and 45 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Farms and Businesses, 2011
  2011, $3.5 Million Exemption Indexed for Inflation After 2010 and 45 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Farms and Businesses
• (Jul 26, 2005) - T05-0154 - $3.5 Million Exemption Indexed for Inflation After 2010 and 45 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Returns with any Farm or Business Assets, 2011
  2011, $3.5 Million Exemption Indexed for Inflation After 2010 and 45 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Returns with any Farm or Business Assets
• (Apr 07, 2009) - T09-0197 - $3.5 Million Exemption, Indexed for Inflation and 45 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011
  2011 distribution, by size of gross estate, of gross estate and net estate tax paid with a $3.5 million exemption that would be indexed for inflation and a 45 percent rate.
• (Oct 06, 2009) - T09-0397 - $3.5 Million Exemption, Indexed for Inflation and 45 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011
  2011 distribution, by size of gross estate, of gross estate and net estate tax paid with a $3.5 million exemption that would be indexed for inflation and a 45 percent rate.
• (Mar 17, 2005) - T05-0049 - $5 Million Exemption and 15 Percent Rate: Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011
  $5 Million Exemption and 15 Percent Rate: Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011
• (Mar 17, 2005) - T05-0051 - $5 Million Exemption and 15 Percent Rate: Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011 Farms and Businesses
  $5 Million Exemption and 15 Percent Rate: Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011 Farms and Businesses
• (Mar 17, 2005) - T05-0050 - $5 Million Exemption and 15 Percent Rate: Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011 Farms and Businesses Under $5 Million
  $5 Million Exemption and 15 Percent Rate: Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011 Farms and Businesses Under $5 Million
• (Mar 17, 2005) - T05-0052 - $5 Million Exemption and 15 Percent Rate: Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011 Returns with any Farm or Business Assets
  $5 Million Exemption and 15 Percent Rate: Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011 Returns with any Farm or Business Assets
• (Mar 17, 2005) - T05-0045 - $5 Million Exemption and 45 Percent Top Rate: Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011
  $5 Million Exemption and 45 Percent Top Rate: Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011
• (Mar 17, 2005) - T05-0047 - $5 Million Exemption and 45 Percent Top Rate: Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011 Farms and Businesses
  $5 Million Exemption and 45 Percent Top Rate: Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011 Farms and Businesses
• (Nov 18, 2009) - T09-0441 - $5 Million Exemption, Indexed for Inflation and 35 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2010
  2010 distribution, by size of gross estate, of gross estate and net estate tax paid with a $5 million exemption that would be indexed for inflation and a 35 percent rate.
• (Oct 06, 2009) - T09-0399 - $5 Million Exemption, Indexed for Inflation and 35 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011
  2011 distribution, by size of gross estate, of gross estate and net estate tax paid with a $5 million exemption that is indexed for inflation and a 35 percent rate.
• (Apr 07, 2009) - T09-0199 - $5 Million Exemption, Indexed for Inflation and 35 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011
  2011 distribution, by size of gross estate, of gross estate and net estate tax paid with a $5 million exemption that is indexed for inflation and a 35 percent rate.
• (Jun 06, 2011) - T11-0165 - Baseline Distribution of Estate Tax for Estate Tax Filers; Baseline: 2009 Law; By Percentiles of Gross Estate, 2013
  Distribution of returns, total and average estate tax liability, and average tax rate by current law gross estate quintiles for 2013 under 2009 law extended both indexed and unindexed.
• (Jun 06, 2011) - T11-0164 - Baseline Distribution of Estate Tax for Estate Tax Filers; Baseline: Current Law and 2011 Law; By Percentiles of Gross Estate, 2013
  Distribution of returns, total and average estate tax liability, and average tax rate by current law gross estate quintiles for 2013 current law and 2011 law extended.
• (Jun 06, 2011) - T11-0163 - Baseline Distribution of Estate Tax for Estate Tax Filers; Baseline: Current Law; By Percentiles of Gross Estate, 2011-12
  Distribution of returns, total and average estate tax liability, and average tax rate by gross estate quintiles for 2011 and 2012 under current law.
• (Jun 02, 2011) - T11-0162 - Baseline Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate; $3.5 Million Indexed Exemption and 45% Rate, 2013
  Distribution of returns, gross estate, net estate tax liabilty and average tax rate by gross estate levels for 2013 with a $3.5Mill indexed exemption and 45% rate (2009 law extended, indexed).
• (Jun 02, 2011) - T11-0161 - Baseline Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate; $3.5 Million Unindexed Exemption and 45% Rate, 2013
  Distribution of returns, gross estate, net estate tax liabilty and average tax rate by gross estate levels for 2013 with a $3.5Mill unindexed exemption and 45% rate (2009 law extended, unindexed).
• (Jun 02, 2011) - T11-0160 - Baseline Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate; $5 Million Exemption and 35% Rate, 2013
  Distribution of returns, gross estate, net estate tax liabilty and average tax rate by gross estate levels for 2013 with a $5Mill exemption and 35% rate (2011 law extended).
• (Jun 02, 2011) - T11-0157 - Baseline Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate; Current Law, 2011
  Distribution of returns, gross estate, net estate tax liabilty and average tax rate by gross estate levels for 2011 under current law.
• (Jun 02, 2011) - T11-0158 - Baseline Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate; Current Law, 2012
  Distribution of returns, gross estate, net estate tax liabilty and average tax rate by gross estate levels for 2012 under current law.
• (Jun 02, 2011) - T11-0159 - Baseline Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate; Current Law, 2013
  Distribution of returns, gross estate, net estate tax liabilty and average tax rate by gross estate levels for 2013 under current law.
• (Jun 02, 2011) - T11-0156 - Baseline Estate Tax Returns; Current Law and Multiple Reform Proposals, 2011-2021
  Estate tax returns, both total and taxable, and estate tax liability for years 2011-2021 under current law, $1Mill exemption with 55% rate, 2012 law extended, and 2009 law extended both indexed and unindexed.
• (Jun 07, 2006) - T06-0138 - Current Law and Estate Tax Proposals: Effect on Returns and Tax Liability, 2007-16
  Preliminary analyses of the estate tax proposals reportedly being considered.
• (Jul 27, 2006) - T06-0214 - Current Law and Estate Tax Proposals: Effect on Returns and Tax Liability, 2007-16
  Preliminary analyses of the estate tax proposals reportedly being considered.
• (Dec 13, 2012) - T12-0319 - Current Law Distribution of Gross Estate and Net Estate Tax by Size of Gross Estate, 2011
  Current law baseline distribution of gross estate size and net estate tax by size of gross estate in 2011.
• (Dec 13, 2012) - T12-0320 - Current Law Distribution of Gross Estate and Net Estate Tax by Size of Gross Estate, 2012
  Current law baseline distribution of gross estate size and net estate tax by size of gross estate in 2012.
• (Dec 13, 2012) - T12-0321 - Current Law Distribution of Gross Estate and Net Estate Tax by Size of Gross Estate, 2013
  Current law baseline distribution of gross estate size and net estate tax by size of gross estate in 2013.
• (Jan 09, 2013) - T13-0020 - Current Law Distribution of Gross Estate and Net Estate Tax by Size of Gross Estate, 2013
  The current law distribution of gross and net estate tax by size of gross estate in 2013.
• (Jan 09, 2013) - T13-0021 - Current Law Distribution of Gross Estate and Net Estate Tax by Size of Gross Estate, 2022
  The current law distribution of gross and net estate tax by size of gross estate in 2022.
• (Dec 13, 2012) - T12-0322 - Current Law Distribution of Gross Estate and Net Estate Tax by Size of Gross Estate, 2022
  Current law baseline distribution of gross estate size and net estate tax by size of gross estate in 2022.
• (Oct 20, 2008) - T08-0258 - Current-Law Distribution of Estate Tax By Amount of Estate Tax Paid and Marital Status, 2008
  2008 distribution of the estate tax by estate tax paid and marital status
• (Apr 13, 2004) - T04-0037 - Current-Law Distribution of Estate Tax By Amount of Estate Tax Paid, 2004
  2004, Current-Law Distribution of Estate Tax
• (Oct 20, 2008) - T08-0257 - Current-Law Distribution of Estate Tax By Amount of Estate Tax Paid, 2008
  2008 distribution of the estate tax by estate tax paid
• (Apr 13, 2004) - T04-0043 - Current-Law Distribution of Estate Tax By Amount of Estate Tax Paid, 2009
  2009, Current-Law Distribution of Estate Tax by Amount of Estate Tax Paid
• (Oct 20, 2008) - T08-0262 - Current-Law Distribution of Estate Tax By Amount of Estate Tax Paid, 2009, 2011
  2009 and 2011 distribution of the estate tax by amount of estate tax paid
• (Apr 13, 2004) - T04-0049 - Current-Law Distribution of Estate Tax By Amount of Estate Tax Paid, 2011
  2011, Current-Law Distribution of Estate Tax
• (Apr 13, 2004) - T04-0032 - Current-Law Distribution of Estate Tax By Amount of Estate Tax Paid, Farm and Business Returns, 2001
  Current-Law, Distribution of Estate Tax by Amount of Estate Tax Paid, Farm and Business Returns
• (Apr 13, 2004) - T04-0038 - Current-Law Distribution of Estate Tax By Amount of Estate Tax Paid, Farm and Business Returns, 2004
  2004, Current-Law Distribution of Estate Tax by Amount of Estate Tax Paid, Farm and Business Returns
• (Oct 20, 2008) - T08-0259 - Current-Law Distribution of Estate Tax By Amount of Estate Tax Paid, Farm and Business Returns, 2008
  2008 distribution of estate tax by amount of estate tax paid for farm and business returns
• (Apr 13, 2004) - T04-0044 - Current-Law Distribution of Estate Tax By Amount of Estate Tax Paid, Farm and Business Returns, 2009
  2009, Current-Law Distribution of Estate Tax, Farm and Business Returns
• (Apr 13, 2004) - T04-0050 - Current-Law Distribution of Estate Tax By Amount of Estate Tax Paid, Farm and Business Returns, 2011
  2011, Current-Law Distribution of Estate Tax
• (Oct 20, 2008) - T08-0263 - Current-Law Distribution of Estate Tax By Amount of Estate Tax Paid, Small Farm and Business Returns, 2009, 2011
  2009 and 2011 distribution of the estate tax by amount of estate tax paid for small farm and business returns
• (Oct 27, 2004) - T04-0161 - Current-Law Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2004
  Current-Law Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2004
• (Jun 27, 2008) - T08-0145 - Current-Law Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2008
  2008 Distribution of gross estate and net estate tax liability by size of gross estate under current law
• (Oct 27, 2004) - T04-0165 - Current-Law Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2009
  Current-Law Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2009
• (Jan 05, 2009) - T09-0001 - Current-Law Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2009
  2009 distribution of gross and net estate tax paid by the size of gross estate under current law.
• (Apr 07, 2009) - T09-0196 - Current-Law Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011
  2011 distribution, by size of gross estate, of gross estate and net estate tax paid.
• (Oct 06, 2009) - T09-0396 - Current-Law Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011
  2011 distribution, by size of gross estate, of gross estate and net estate tax paid.
• (Oct 27, 2004) - T04-0169 - Current-Law Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011
  Current-Law Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011
• (Oct 20, 2008) - T08-0265 - Current-Law Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011
  2011 distribution of gross estate and net estate tax by size of gross estate
• (Jun 27, 2008) - T08-0141 - Current-Law Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011
  2011 Distribution of gross estate and net estate tax liability by size of gross estate under current law (i.e. assuming the 2001 tax cuts expire)
• (Aug 01, 2006) - T06-0224 - Current-Law Distribution of Gross Estate and Net Estate Tax by Size of Gross Estate, 2015
  2015, Current-Law Distribution of Gross Estate and Net Estate Tax by Size of Gross Estate
• (Oct 27, 2004) - T04-0162 - Current-Law Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Farms and Businesses Under $5 Million, 2004
  Current-Law Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Farms and Businesses Under $5 Million, 2004
• (Oct 27, 2004) - T04-0166 - Current-Law Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Farms and Businesses Under $5 Million, 2009
  Current-Law Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Farms and Businesses Under $5 Million, 2009
• (Oct 27, 2004) - T04-0170 - Current-Law Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Farms and Businesses Under $5 Million, 2011
  Current-Law Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Farms and Businesses Under $5 Million, 2011
• (Aug 01, 2006) - T06-0225 - Current-Law Distribution of Gross Estate and Net Estate Tax by Size of Gross Estate, Farms and Businesses Under $5 Million, 2015
  2015, Current-Law Distribution of Gross Estate and Net Estate Tax by Size of Gross Estate, Farms and Businesses Under $5 Million
• (Oct 27, 2004) - T04-0163 - Current-Law Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Farms and Businesses, 2004
  Current-Law Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Farms and Businesses, 2004
• (Oct 27, 2004) - T04-0167 - Current-Law Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Farms and Businesses, 2009
  Current-Law Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Farms and Businesses, 2009
• (Oct 27, 2004) - T04-0171 - Current-Law Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Farms and Businesses, 2011
  Current-Law Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Farms and Businesses, 2011
• (Aug 01, 2006) - T06-0226 - Current-Law Distribution of Gross Estate and Net Estate Tax by Size of Gross Estate, Farms and Businesses, 2015
  2015, Current-Law Distribution of Gross Estate and Net Estate Tax by Size of Gross Estate, Farms and Businesses
• (Oct 27, 2004) - T04-0164 - Current-Law Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Returns with any Farm or Business Assets, 2004
  Current-Law Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Returns with any Farm or Business Assets, 2004
• (Oct 27, 2004) - T04-0168 - Current-Law Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Returns with any Farm or Business Assets, 2009
  Current-Law Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Returns with any Farm or Business Assets, 2009
• (Oct 27, 2004) - T04-0172 - Current-Law Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Returns with any Farm or Business Assets, 2011
  Current-Law Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Returns with any Farm or Business Assets, 2011
• (Aug 01, 2006) - T06-0227 - Current-Law Distribution of Gross Estate and Net Estate Tax by Size of Gross Estate, Returns with any Farm or Business Assets, 2015
  2015, Current-Law Distribution of Gross Estate and Net Estate Tax by Size of Gross Estate, Returns with any Farm or Business Assets
• (Feb 16, 2006) - T06-0045 - Distribution of Estate Tax with $3.5 Million Exemption and 35% Rate for Farms and Businesses Under $5 Million, 2011
  2011, Estate tax with $3.5 Million Exemption and 35 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Farms and Businesses Under $5 Million
• (Feb 16, 2006) - T06-0046 - Distribution of Estate Tax with $3.5 Million Exemption and 35% Rate for Farms and Businesses, 2011
  2011, Estate tax with $3.5 Million Exemption and 35 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Farms and Businesses
• (Feb 16, 2006) - T06-0047 - Distribution of Estate Tax with $3.5 Million Exemption and 35% Rate for Returns with Any Farm or Business Assets, 2011
  2011, Estate tax with $3.5 Million Exemption and 35 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Returns with any Farm or Business Assets
• (Feb 16, 2006) - T06-0044 - Distribution of Estate Tax with $3.5 Million Exemption and 35% Rate, 2011
  2011, Estate tax with $3.5 Million Exemption and 35 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate
• (Mar 07, 2006) - T06-0049 - Distribution of Estate Tax with $3.5 Million Exemption and 40% Rate for Farms and Businesses Under $5 Million, 2011
  2011, Estate tax with $3.5 Million Exemption and 40 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Farms and Businesses Under $5 Million
• (Mar 07, 2006) - T06-0050 - Distribution of Estate Tax with $3.5 Million Exemption and 40% Rate for Farms and Businesses, 2011
  2011, Estate tax with $3.5 Million Exemption and 40 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Farms and Businesses
• (Mar 07, 2006) - T06-0051 - Distribution of Estate Tax with $3.5 Million Exemption and 40% Rate for Returns with Any Farm or Business Assets, 2011
  2011, Estate tax with $3.5 Million Exemption and 40 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Returns with Any Farm or Business Assets
• (Mar 07, 2006) - T06-0048 - Distribution of Estate Tax with $3.5 Million Exemption and 40% Rate, 2011
  2011, Estate tax with $3.5 Million Exemption and 40 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate
• (Oct 20, 2008) - T08-0269 - Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate Under Carper Proposal, 2011
  2011 distribution of gross estate and net estate tax by size of gross estate under Carper proposal, which increases the exemption to $3.5 million indexed for inflation after 2009 and has a rate of 45 percent.
• (Jan 24, 2006) - T06-0021 - Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate Under Current Law for Farms and Businesses Under $5 million, 2006
  2006, Current Law: Distribution of Gross Estate and Net Estate Tax for Farms and Businesses Under $5 million, by Size of Gross Estate
• (Jan 24, 2006) - T06-0022 - Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate Under Current Law for Farms and Businesses, 2006
  2006, Current Law: Distribution of Gross Estate and Net Estate Tax for Farms and Businesses, by Size of Gross Estate
• (Jan 24, 2006) - T06-0023 - Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate Under Current Law for Returns with any Farm or Business Assets, 2006
  2006, Current Law: Distribution of Gross Estate and Net Estate Tax for Returns with any Farm or Business Assets, by Size of Gross Estate
• (Jan 24, 2006) - T06-0020 - Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate Under Current Law, 2006
  2006, Current Law: Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate
• (Oct 20, 2008) - T08-0270 - Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate Under Kyl Proposal, 2011
  2011 distribution of gross estate and net estate tax by size of gross estate under the Kyl proposal, which has an exemption of $5 million and a top rate of 30 percent
• (Oct 20, 2008) - T08-0272 - Distribution of Gross Estate and Net Estate Tax by Size of Gross Estate Under McDermott Proposal, 2011
  2011 distribution of gross estate and net estate tax by size of gross estate under McDermott proposal, which has an exemption of $2 million indexed for inflation after 2009 and a top rate of 55 percent
• (Oct 20, 2008) - T08-0271 - Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate Under Pomeroy Proposal, 2011
  2011 distribution of gross estate and net estate tax by size of gross estate under Pomeroy proposal, which has an exemption of $3.5 million with a rate of 47 percent.
• (Oct 20, 2008) - T08-0273 - Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate Under Salazar Proposal, 2011
  2011 distribution of gross estate and net estate tax by size of gross estate under the Salazar proposal, which would exclude the adjusted value of qualified farmland from taxable estate
• (Oct 20, 2008) - T08-0268 - Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate Under Senator McCain's Proposal, 2011
  2011 distribution of gross estate and net estate tax by size of gross estate under Senator McCain's proposal, which raises the exemption to $5 million and has a rate of 15 percent.
• (Oct 20, 2008) - T08-0267 - Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate Under Senator Obama's Proposal, 2011
  2011 distribution of net estate tax by size of gross estate under Senator Obama's proposal, which raises the exemption to $3.5 million and has a top rate of 45 percent.
• (Dec 13, 2012) - T12-0324 - Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate; $3.5 Million Indexed Exemption and 45% Top Rate, 2013
  The distribution of gross estate and net estate tax by size of gross estate under $3.5 million indexed exemption and 45% rate in 2013.
• (Dec 13, 2012) - T12-0325 - Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate; $3.5 Million Unindexed Exemption and 45% Top Rate, 2013
  The distribution of gross estate and net estate tax by size of gross estate under $3.5 million unindexed exemption and 45% rate in 2013.
• (Dec 13, 2012) - T12-0323 - Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate; $5 Million Indexed Exemption and 35% Rate, 2013
  The distribution of gross estate and net estate tax by size of gross estate under $5 million indexed exemption and 35% rate in 2013.
• (Jan 24, 2006) - T06-0017 - Distribution of Gross Estate and Net Estate Tax Under Pre-EGTRRA Law for Farms and Businesses Under $5 million, By Size of Gross Estate, 2006
  2006, Pre-EGTRRA Law: Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Farms and Businesses Under $5 Million
• (Jan 24, 2006) - T06-0018 - Distribution of Gross Estate and Net Estate Tax Under Pre-EGTRRA Law for Farms and Businesses, By Size of Gross Estate, 2006
  2006, Pre-EGTRRA Law: Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Farms and Businesses
• (Jan 24, 2006) - T06-0019 - Distribution of Gross Estate and Net Estate Tax Under Pre-EGTRRA Law for Returns with any Farm or Business Assets, By Size of Gross Estate, 2006
  2006, Pre-EGTRRA Law: Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Returns with any Farm or Business Assets
• (Jan 24, 2006) - T06-0016 - Distribution of Gross Estate and Net Estate Tax Under Pre-EGTRRA Law, By Size of Gross Estate, 2006
  2006, Pre-EGTRRA Law: Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate
• (Jun 20, 2006) - T06-0152 - Distribution of Non-Cash Assets for Estate Tax Filers, 2011 Current Law
  2011, Distribution of Non-Cash Assets for Estate Tax Filers Under Current Law, by Type of Decedent
• (Jun 27, 2006) - T06-0187 - Equal-Cost Alternative with $11.75 Million Exemption and 45 Percent Rate Compared to H.R. 5638 As Amended and Passed by The House (The Permanent Estate Tax Relief Act of 2006), Distribution By Size of Gross Estate, 2011
  Estimates of alternative estate tax options showing possibilities for lowering rates or reducing the number of taxable estates.
• (Apr 13, 2009) - T09-0200 - Estate Tax Returns and Liability Under Current Law and Various Reform Proposals, 2009-2019
  Number of estate tax returns and liability under current estate tax law and various proposed reforms.
• (Oct 06, 2009) - T09-0400 - Estate Tax Returns and Liability Under Current Law and Various Reform Proposals, 2009-2019
  Projections of the number of taxable and non-taxable returns and estate tax liability under a variety of reform proposals.
• (Oct 30, 2009) - T09-0431 - Estate Tax Returns and Liability Under Current Law and Various Reform Proposals, 2009-2019
  Projections of the number of taxable and non-taxable returns and estate tax liability under a variety of reform proposals.
• (Jan 09, 2013) - T13-0019 - Estate Tax Returns and Liability Under Current Law and Various Reform Proposals, 2011-2022
  The number of estate tax returns and liabilities under current law and various reform proposals from 2011 to 2022.
• (Dec 13, 2012) - T12-0318 - Estate Tax Returns and Liability Under Current Law and Various Reform Proposals, 2011-2022
  The baseline number of estate tax returns and liabilities under current law and various reform proposals from 2011 to 2022.
• (Jul 06, 2005) - T05-0119 - Estate Tax Returns and Liability, 2001-2015
  2001-2015, Aggregate Projections: Estate Tax Returns and Liability
• (Aug 13, 2009) - T09-0356 - Extend 2009 Estate Tax Law ($3.5M Exemption, 45 Percent Rate), Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2010
  2010 distribution of gross estate and net estate tax owed by size of gross estate if the 2009 estate tax law were extended. Includes detail tables for farms and small businesses.
• (Aug 10, 2010) - T10-0213 - Gross Estate and Net Estate Tax By Size of Gross Estate, 2011; Baseline: Current Law
  A 2011 current law distribution of gross estate and net estate tax by size of gross estate and taxable versus non-taxable units.
• (Jun 23, 2006) - T06-0178 - H.R. 5638 as Amended and Passed by The House, The Permanent Estate Tax Relief Act of 2006: Assuming 15 Percent Capital Gains Rate, Distribution By Size of Gross Estate, 2011
  Estimates of H.R. 5638, The Permanent Estate Tax Relief Act of 2006, as amended and passed by the House, assuming the top capital gains rate is made permanent at 15% after 2010.
• (Jun 23, 2006) - T06-0179 - H.R. 5638 as Amended and Passed by The House, The Permanent Estate Tax Relief Act of 2006: Assuming 15 Percent Capital Gains Rate, Distribution By Size of Gross Estate, Farms and Businesses Under $5 Million, 2011
  Estimates of H.R. 5638, The Permanent Estate Tax Relief Act of 2006, as amended and passed by the House, assuming the top capital gains rate is made permanent at 15% after 2010.
• (Jun 23, 2006) - T06-0180 - H.R. 5638 as Amended and Passed by The House, The Permanent Estate Tax Relief Act of 2006: Assuming 15 Percent Capital Gains Rate, Distribution By Size of Gross Estate, Farms and Businesses, 2011
  Estimates of H.R. 5638, The Permanent Estate Tax Relief Act of 2006, as amended and passed by the House, assuming the top capital gains rate is made permanent at 15% after 2010.
• (Jun 23, 2006) - T06-0181 - H.R. 5638 as Amended and Passed by The House, The Permanent Estate Tax Relief Act of 2006: Assuming 15 Percent Capital Gains Rate, Distribution By Size of Gross Estate, Returns with Any Farm or Business Assets, 2011
  Estimates of H.R. 5638, The Permanent Estate Tax Relief Act of 2006, as amended and passed by the House, assuming the top capital gains rate is made permanent at 15% after 2010.
• (Jun 23, 2006) - T06-0170 - H.R. 5638 as Amended and Passed by The House, The Permanent Estate Tax Relief Act of 2006: Assuming Current Law 20 Percent Capital Gains Rate, Distribution By Size of Gross Estate, 2011
  Estimates of H.R. 5638, The Permanent Estate Tax Relief Act of 2006, as amended and passed by the House, assuming the top capital gains rate returns to 20% after 2010.
• (Jun 23, 2006) - T06-0172 - H.R. 5638 as Amended and Passed by The House, The Permanent Estate Tax Relief Act of 2006: Assuming Current Law 20 Percent Capital Gains Rate, Distribution By Size of Gross Estate, Farms and Businesses under $5 million, 2011
  Estimates of H.R. 5638, The Permanent Estate Tax Relief Act of 2006, as amended and passed by the House, assuming the top capital gains rate returns to 20% after 2010.
• (Jun 23, 2006) - T06-0171 - H.R. 5638 as Amended and Passed by The House, The Permanent Estate Tax Relief Act of 2006: Assuming Current Law 20 Percent Capital Gains Rate, Distribution By Size of Gross Estate, Farms and Businesses, 2011
  Estimates of H.R. 5638, The Permanent Estate Tax Relief Act of 2006, as amended and passed by the House, assuming the top capital gains rate returns to 20% after 2010.
• (Jun 23, 2006) - T06-0173 - H.R. 5638 as Amended and Passed by The House, The Permanent Estate Tax Relief Act of 2006: Assuming Current Law 20 Percent Capital Gains Rate, Distribution By Size of Gross Estate, Returns with Any Farm or Business Assets, 2011
  Estimates of H.R. 5638, The Permanent Estate Tax Relief Act of 2006, as amended and passed by the House, assuming the top capital gains rate returns to 20% after 2010.
• (Jun 20, 2006) - T06-0161 - H.R. 5638, The Permanent Estate Tax Relief Act of 2006: Assuming 15 Percent Capital Gains Rate, Distribution By Size of Gross Estate, 2011
  Preliminary analysis of the reported Thomas estate tax proposal assuming the top capital gains rate is made permanent at 15% after 2010.
• (Jun 20, 2006) - T06-0162 - H.R. 5638, The Permanent Estate Tax Relief Act of 2006: Assuming 15 Percent Capital Gains Rate, Distribution By Size of Gross Estate, Farms and Businesses Under $5 Million, 2011
  Preliminary analysis of the reported Thomas estate tax proposal assuming the top capital gains rate is made permanent at 15% after 2010.
• (Jun 20, 2006) - T06-0163 - H.R. 5638, The Permanent Estate Tax Relief Act of 2006: Assuming 15 Percent Capital Gains Rate, Distribution By Size of Gross Estate, Farms and Businesses, 2011
  Preliminary analysis of the reported Thomas estate tax proposal assuming the top capital gains rate is made permanent at 15% after 2010.
• (Jun 20, 2006) - T06-0164 - H.R. 5638, The Permanent Estate Tax Relief Act of 2006: Assuming 15 Percent Capital Gains Rate, Distribution By Size of Gross Estate, Returns with Any Farm or Business Assets, 2011
  Preliminary analysis of the reported Thomas estate tax proposal assuming the top capital gains rate is made permanent at 15% after 2010.
• (Jun 20, 2006) - T06-0153 - H.R. 5638, The Permanent Estate Tax Relief Act of 2006: Assuming Current Law 20 Percent Capital Gains Rate, Distribution By Size of Gross Estate, 2011
  Preliminary analysis of the reported Thomas estate tax proposal assuming the top capital gains rate returns to 20% after 2010.
• (Jun 20, 2006) - T06-0155 - H.R. 5638, The Permanent Estate Tax Relief Act of 2006: Assuming Current Law 20 Percent Capital Gains Rate, Distribution By Size of Gross Estate, Farms and Businesses under $5 million, 2011
  Preliminary analysis of the reported Thomas estate tax proposal assuming the top capital gains rate returns to 20% after 2010.
• (Jun 20, 2006) - T06-0154 - H.R. 5638, The Permanent Estate Tax Relief Act of 2006: Assuming Current Law 20 Percent Capital Gains Rate, Distribution By Size of Gross Estate, Farms and Businesses, 2011
  Preliminary analysis of the reported Thomas estate tax proposal assuming the top capital gains rate returns to 20% after 2010.
• (Jun 20, 2006) - T06-0156 - H.R. 5638, The Permanent Estate Tax Relief Act of 2006: Assuming Current Law 20 Percent Capital Gains Rate, Distribution By Size of Gross Estate, Returns with Any Farm or Business Assets, 2011
  Preliminary analysis of the reported Thomas estate tax proposal assuming the top capital gains rate returns to 20% after 2010.
• (Aug 01, 2006) - T06-0232 - H.R.5970 as Passed by the House with 15 Percent CG Rate, Distribution by Size of Gross Estate, 2015
  Preliminary estimates of H.R. 5970: Estate Tax and Extension of Tax Relief Act of 2006, as Passed by the House
• (Aug 01, 2006) - T06-0233 - H.R.5970 as Passed by the House with 15 Percent CG Rate, Distribution by Size of Gross Estate, Farms and Businesses Under $5 Million, 2015
  Preliminary estimates of H.R. 5970: Estate Tax and Extension of Tax Relief Act of 2006, as Passed by the House
• (Aug 01, 2006) - T06-0234 - H.R.5970 as Passed by the House with 15 Percent CG Rate, Distribution by Size of Gross Estate, Farms and Businesses, 2015
  Preliminary estimates of H.R. 5970: Estate Tax and Extension of Tax Relief Act of 2006, as Passed by the House
• (Aug 01, 2006) - T06-0235 - H.R.5970 as Passed by the House with 15 Percent CG Rate, Distribution by Size of Gross Estate, Returns with any Farm or Business Assets, 2015
  Preliminary estimates of H.R. 5970: Estate Tax and Extension of Tax Relief Act of 2006, as Passed by the House
• (Aug 01, 2006) - T06-0228 - H.R.5970 as Passed by the House with 20 Percent CG Rate, Distribution by Size of Gross Estate, 2015
  Preliminary estimates of H.R. 5970: Estate Tax and Extension of Tax Relief Act of 2006, as Passed by the House
• (Aug 01, 2006) - T06-0229 - H.R.5970 as Passed by the House with 20 Percent CG Rate, Distribution by Size of Gross Estate, Farms and Businesses Under $5 Million, 2015
  Preliminary estimates of H.R. 5970: Estate Tax and Extension of Tax Relief Act of 2006, as Passed by the House
• (Aug 01, 2006) - T06-0230 - H.R.5970 as Passed by the House with 20 Percent CG Rate, Distribution by Size of Gross Estate, Farms and Businesses, 2015
  Preliminary estimates of H.R. 5970: Estate Tax and Extension of Tax Relief Act of 2006, as Passed by the House
• (Aug 01, 2006) - T06-0231 - H.R.5970 as Passed by the House with 20 Percent CG Rate, Distribution by Size of Gross Estate, Returns with any Farm or Business Assets, 2015
  Preliminary estimates of H.R. 5970: Estate Tax and Extension of Tax Relief Act of 2006, as Passed by the House
• (Aug 01, 2006) - T06-0219 - H.R.5970 as Passed by the House, Fully Phased In at 2011 Wealth Levels with 15 Percent CG Rate, Distribution by Size of Gross Estate, 2011
  Preliminary estimates of H.R. 5970: Estate Tax and Extension of Tax Relief Act of 2006, as Passed by the House
• (Aug 01, 2006) - T06-0220 - H.R.5970 as Passed by the House, Fully Phased In at 2011 Wealth Levels with 15 Percent CG Rate, Distribution by Size of Gross Estate, Farms and Businesses Under $5 Million, 2011
  Preliminary estimates of H.R. 5970: Estate Tax and Extension of Tax Relief Act of 2006, as Passed by the House
• (Aug 01, 2006) - T06-0221 - H.R.5970 as Passed by the House, Fully Phased In at 2011 Wealth Levels with 15 Percent CG Rate, Distribution by Size of Gross Estate, Farms and Businesses, 2011
  Preliminary estimates of H.R. 5970: Estate Tax and Extension of Tax Relief Act of 2006, as Passed by the House
• (Aug 01, 2006) - T06-0222 - H.R.5970 as Passed by the House, Fully Phased In at 2011 Wealth Levels with 15 Percent CG Rate, Distribution by Size of Gross Estate, Returns with any Farm or Business Assets, 2011
  Preliminary estimates of H.R. 5970: Estate Tax and Extension of Tax Relief Act of 2006, as Passed by the House
• (Aug 01, 2006) - T06-0215 - H.R.5970 as Passed by the House, Fully Phased In at 2011 Wealth Levels with 20 Percent CG Rate, Distribution by Size of Gross Estate, 2011
  Preliminary estimates of H.R. 5970: Estate Tax and Extension of Tax Relief Act of 2006, as Passed by the House
• (Aug 01, 2006) - T06-0216 - H.R.5970 as Passed by the House, Fully Phased In at 2011 Wealth Levels with 20 Percent CG Rate, Distribution by Size of Gross Estate, Farms and Businesses Under $5 Million, 2011
  Preliminary estimates of H.R. 5970: Estate Tax and Extension of Tax Relief Act of 2006, as Passed by the House
• (Aug 01, 2006) - T06-0217 - H.R.5970 as Passed by the House, Fully Phased In at 2011 Wealth Levels with 20 Percent CG Rate, Distribution by Size of Gross Estate, Farms and Businesses, 2011
  Preliminary estimates of H.R. 5970: Estate Tax and Extension of Tax Relief Act of 2006, as Passed by the House
• (Aug 01, 2006) - T06-0218 - H.R.5970 as Passed by the House, Fully Phased In at 2011 Wealth Levels with 20 Percent CG Rate, Distribution by Size of Gross Estate, Returns with any Farm or Business Assets, 2011
  Preliminary estimates of H.R. 5970: Estate Tax and Extension of Tax Relief Act of 2006, as Passed by the House
• (Jun 01, 2006) - T06-0119 - Kyl Estate Tax Compromise, Distribution of Gross Estate and Net Estate Tax, 2011
  Extremely preliminary analysis of the reported estate tax compromise being offered by Senator Kyl.
• (Jun 01, 2006) - T06-0120 - Kyl Estate Tax Compromise, Distribution of Gross Estate and Net Estate Tax, Farms and Businesses Under $5 Million, 2011
  Extremely preliminary analysis of the reported estate tax compromise being offered by Senator Kyl.
• (Jun 01, 2006) - T06-0121 - Kyl Estate Tax Compromise, Distribution of Gross Estate and Net Estate Tax, Farms and Businesses, 2011
  Extremely preliminary analysis of the reported estate tax compromise being offered by Senator Kyl.
• (Jun 01, 2006) - T06-0122 - Kyl Estate Tax Compromise, Distribution of Gross Estate and Net Estate Tax, Returns with any Farm or Business Assets, 2011
  Extremely preliminary analysis of the reported estate tax compromise being offered by Senator Kyl.
• (Jul 19, 2006) - T06-0204 - Landrieu Estate Tax Proposal, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011
  Preliminary estimates of the Sen. Landrieu's Estate Tax Proposal (S.3626)
• (Jul 19, 2006) - T06-0205 - Landrieu Estate Tax Proposal, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Farms and Businesses Under $5 million, 2011
  Preliminary estimates of the Sen. Landrieu's Estate Tax Proposal (S.3626)
• (Jul 19, 2006) - T06-0206 - Landrieu Estate Tax Proposal, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Farms and Businesses, 2011
  Preliminary estimates of the Sen. Landrieu's Estate Tax Proposal (S.3626)
• (Jul 19, 2006) - T06-0207 - Landrieu Estate Tax Proposal, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, Returns with Any Farm or Business Assets, 2011
  Preliminary estimates of the Sen. Landrieu's Estate Tax Proposal (S.3626)
• (Jun 27, 2006) - T06-0192 - Maintain 2007 Estate Tax Rate (45 Percent) and Raise Exemption Level to $5 Million, Compared to an Equal-Cost Alternative that Maintains 2007 Exemption Level ($2 million) and Reduces Rate to 23.5 Percent, Distribution By Size of Gross Estate, 2011
  Estimates of alternative estate tax options showing possibilities for lowering rates or reducing the number of taxable estates.
• (Jun 02, 2006) - T06-0125 - Make 2009 Estate Tax Law Permanent: $3.5 Million Exemption and 45 Percent Rate, Distribution of Gross Estate and Net Estate Tax, 2011
  Distribution table showing the effect in 2011 of implementing 2009 estate tax law and making it permanent.
• (Jun 02, 2006) - T06-0126 - Make 2009 Estate Tax Law Permanent: $3.5 Million Exemption and 45 Percent Rate, Distribution of Gross Estate and Net Estate Tax, Farms and Businesses under $5 million, 2011
  Distribution table showing the effect in 2011 of implementing 2009 estate tax law and making it permanent.
• (Jun 02, 2006) - T06-0127 - Make 2009 Estate Tax Law Permanent: $3.5 Million Exemption and 45 Percent Rate, Distribution of Gross Estate and Net Estate Tax, Farms and Businesses, 2011
  Distribution table showing the effect in 2011 of implementing 2009 estate tax law and making it permanent.
• (Jun 02, 2006) - T06-0128 - Make 2009 Estate Tax Law Permanent: $3.5 Million Exemption and 45 Percent Rate, Distribution of Gross Estate and Net Estate Tax, Returns with any Farms or Businesses Assets, 2011
  Distribution table showing the effect in 2011 of implementing 2009 estate tax law and making it permanent.
• (Jun 01, 2006) - T06-0095 - Reported Baucus Estate Tax Compromise, Distribution of Gross Estate and Net Estate Tax for Farms and Businesses Under $5 Million, 2007
  Extremely preliminary analysis of the reported estate tax compromise being offered by Senator Baucus.
• (Jun 01, 2006) - T06-0096 - Reported Baucus Estate Tax Compromise, Distribution of Gross Estate and Net Estate Tax for Farms and Businesses, 2007
  Extremely preliminary analysis of the reported estate tax compromise being offered by Senator Baucus.
• (Jun 01, 2006) - T06-0100 - Reported Baucus Estate Tax Compromise, Distribution of Gross Estate and Net Estate Tax for Farms and Businesses, 2010
  Extremely preliminary analysis of the reported estate tax compromise being offered by Senator Baucus.
• (Jun 01, 2006) - T06-0104 - Reported Baucus Estate Tax Compromise, Distribution of Gross Estate and Net Estate Tax for Farms and Businesses, 2011
  Extremely preliminary analysis of the reported estate tax compromise being offered by Senator Baucus.
• (Jun 01, 2006) - T06-0097 - Reported Baucus Estate Tax Compromise, Distribution of Gross Estate and Net Estate Tax for Returns with any Farm or Business Assets, 2007
  Extremely preliminary analysis of the reported estate tax compromise being offered by Senator Baucus.
• (Jun 01, 2006) - T06-0101 - Reported Baucus Estate Tax Compromise, Distribution of Gross Estate and Net Estate Tax for Returns with any Farm or Business Assets, 2010
  Extremely preliminary analysis of the reported estate tax compromise being offered by Senator Baucus.
• (Jun 01, 2006) - T06-0105 - Reported Baucus Estate Tax Compromise, Distribution of Gross Estate and Net Estate Tax for Returns with any Farm or Business Assets, 2011
  Extremely preliminary analysis of the reported estate tax compromise being offered by Senator Baucus.
• (Jun 01, 2006) - T06-0094 - Reported Baucus Estate Tax Compromise, Distribution of Gross Estate and Net Estate Tax, 2007
  Extremely preliminary analysis of the reported estate tax compromise being offered by Senator Baucus.
• (Jun 01, 2006) - T06-0098 - Reported Baucus Estate Tax Compromise, Distribution of Gross Estate and Net Estate Tax, 2010
  Extremely preliminary analysis of the reported estate tax compromise being offered by Senator Baucus.
• (Jun 01, 2006) - T06-0102 - Reported Baucus Estate Tax Compromise, Distribution of Gross Estate and Net Estate Tax, 2011
  Extremely preliminary analysis of the reported estate tax compromise being offered by Senator Baucus.
• (Jun 08, 2006) - T06-0139 - Reported Kyl Estate Tax Compromise, Distribution of Gross Estate and Net Estate Tax, 2011
  Preliminary analysis of Senator Kyl's reported estate tax alternative.
• (Jun 08, 2006) - T06-0140 - Reported Kyl Estate Tax Compromise, Distribution of Gross Estate and Net Estate Tax, Farms and Businesses Under $5 Million, 2011
  Preliminary analysis of Senator Kyl's reported estate tax alternative.
• (Jun 08, 2006) - T06-0141 - Reported Kyl Estate Tax Compromise, Distribution of Gross Estate and Net Estate Tax, Farms and Businesses, 2011
  Preliminary analysis of Senator Kyl's reported estate tax alternative.
• (Jun 08, 2006) - T06-0142 - Reported Kyl Estate Tax Compromise, Distribution of Gross Estate and Net Estate Tax, Returns with any Farm or Business Assets, 2011
  Preliminary analysis of Senator Kyl's reported estate tax alternative.
• (Jun 08, 2006) - T06-0143 - Reported Snowe Estate Tax Proposal, Distribution of Gross Estate and Net Estate Tax, 2011
  Preliminary analysis of Senator Snowe's reported estate tax proposal.
• (Jun 08, 2006) - T06-0144 - Reported Snowe Estate Tax Proposal, Distribution of Gross Estate and Net Estate Tax, Farms and Businesses Under $5 Million, 2011
  Preliminary analysis of Senator Snowe's reported estate tax proposal.
• (Jun 08, 2006) - T06-0145 - Reported Snowe Estate Tax Proposal, Distribution of Gross Estate and Net Estate Tax, Farms and Businesses Under $5 Million, 2011
  Preliminary analysis of Senator Snowe's reported estate tax proposal.
• (Jun 08, 2006) - T06-0146 - Reported Snowe Estate Tax Proposal, Distribution of Gross Estate and Net Estate Tax, Returns with any Farm or Business Assets, 2011
  Preliminary analysis of Senator Snowe's reported estate tax proposal.
• (Jun 27, 2008) - T08-0143 - Senator McCain's Estate Tax Proposal: $5 Million Exemption and 15 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011
  2011 Distribution of gross estate and net estate tax liability by size of gross estate under Senator McCain's estate tax proposal ($5 million exemption, 15 percent rate)
• (Jun 27, 2008) - T08-0142 - Senator Obama's Estate Tax Proposal: $3.5 Million Exemption and 45 Percent Rate, Distribution of Gross Estate and Net Estate Tax By Size of Gross Estate, 2011
  2011 Distribution of gross estate and net estate tax liability by size of gross estate under Senator Obama's estate tax proposal ($3.5 million exemption, 45 percent rate)
• (Dec 08, 2010) - T10-0269 - Taxable Estates, Estate Tax Liability, and Average Estate Tax Rate, By Size of Gross Estate, Multiple Baselines, 2011
  Comparison of the 2011 estate tax under current law, under 2009 law, and under the compromise between the Obama administration and Congressional Republicans.

Health Care

• (Oct 30, 2009) - T09-0425 - Distribution of Tax Units with Business Income, by Modified Adjusted Gross Income Level, 2011
  Distribution of tax units with schedule C, E, or F income by modified adjusted gross income broken down by filing status for 2011.
• (Oct 30, 2009) - T09-0426 - Distribution of Tax Units with Business Income, by Modified Adjusted Gross Income Level, 2019
  Distribution of tax units with schedule C, E, or F income by modified adjusted gross income broken down by filing status for 2019.
• (May 26, 2009) - T09-0279 - Tax Units with Zero or Negative Individual Income Tax under Various Assumptions Regarding ESI Exclusion Repeal and Tax Credit Refundability under the Patients' Choice Act
  Number of tax units with zero or negative tax liabilty under various assumptions regarding the repeal of employer sponsored insurance and tax credits, both refundable and non refundable; for the years 2010 to 2019.

Low-Income Families and Children

• (Jun 23, 2003) - T03-0165 - Accelerate EITC Marriage-Penalty Relief: Tax Units That Benefit, 2003
  2003 Distribution by AGI of the number of tax units and the number of taxpayers (those who pay a positive amount of individual income tax) that would benefit from accelerating the EITC marriage-penalty relief provisions currently scheduled for 2008.
• (Jan 17, 2003) - T03-0034 - Administration Stimulus Proposal: EITC Returns With No Tax Cut by AGI Class, 2003
  2003 Distribution by AGI of individual income tax filers who claim the EITC but receive no tax cut from the Administration's Jobs and Growth proposal.
• (Oct 07, 2005) - T05-0197 - Child and Dependent Care Tax Credit, Number of Returns and Amount Reported By Applicable Credit Rate, 2005
  2005, Child and Dependent Care Tax Credit, Number of Returns and Amount Reported By Applicable Credit Rate
• (May 30, 2007) - T07-0161 - Child and Dependent Care Tax Credit, Number of Returns and Amount Reported By Applicable Credit Rate, 2006
  2006 Number of returns claiming the child and dependent care tax credit, the total amount of credit claimed, and the average credit by filing status and credit rate
• (Oct 07, 2005) - T05-0195 - Child and Dependent Care Tax Credit: Number of Returns and Amount Reported Under Current and Pre-EGTRRA Law, 2005
  2005, Child and Dependent Care Tax Credit: Number of Returns and Amount Reported Under Current and Pre-EGTRRA Law
• (Jun 21, 2005) - T05-0095 - Child Tax Credit Refundability Options: Number of Children in Tax Units Claiming the Credit, 2005-15
  2005-15, Child Tax Credit Refundability Options: Number of Children in Tax Units Claiming the Credit
• (Oct 03, 2005) - T05-0165 - Child Tax Credit Refundability Options: Number of Children in Tax Units Claiming the Credit, 2006-15
  2006-15, Child Tax Credit Refundability Options: Number of Children in Tax Units Claiming the Credit
• (Jun 21, 2005) - T05-0094 - Child Tax Credit Refundability Options: Number of Filers Claiming the Credit, 2005-15
  2005-15, Child Tax Credit Refundability Options: Number of Filers Claiming the Credit
• (Oct 03, 2005) - T05-0164 - Child Tax Credit Refundability Options: Number of Filers Claiming the Credit, 2006-15
  2006-15, Child Tax Credit Refundability Options: Number of Filers Claiming the Credit
• (Jun 21, 2005) - T05-0096 - Child Tax Credit Refundability Options: Number of Filers Claiming the Full Credit, 2005-15
  2005-15, Child Tax Credit Refundability Options: Number of Filers Claiming the Full Credit
• (Oct 03, 2005) - T05-0166 - Child Tax Credit Refundability Options: Number of Filers Claiming the Full Credit, 2006-15
  2006-15, Child Tax Credit Refundability Options: Number of Filers Claiming the Full Credit
• (May 17, 2004) - T04-0079 - Combined Effect of House Bills on Marriage Penalty Reform, AMT Relief, Extension of the 10-Percent Income Tax Bracket, and Increased and Expanded Child Credit Distribution of AMT Taxpayers by Cash Income Class, 2005
  2005 combined effect on the number and distribution of AMT taxpayers of the House bills on the extension of the 10-percent income tax bracket, extension and expansion of the child tax credit, marriage-penalty reform, and AMT relief (H.R. 4275, 4359, 4181, and 4227).
• (May 22, 2003) - T03-0120 - Conference Agreement on the Jobs and Growth Tax Relief Reconciliation Act of 2003: EITC Claimaints With No Tax Cut by AGI Class, 2003
  2003 Distribution by AGI of the number of tax units who claim the earned income tax credit (EITC) but receive no individual income tax cut from the final version of the May 2003 tax act (JGTRRA).
• (May 22, 2003) - T03-0119 - Conference Agreement on the Jobs and Growth Tax Relief Reconciliation Act of 2003:Tax Units With No Tax Cut by AGI Class, 2003
  2003 Distribution by AGI of the number of tax units who receive no individual income tax cut from the final version of the May 2003 tax act (JGTRRA).
• (Mar 28, 2006) - T06-0070 - Earned Income Tax Credit Projections, 2005-2006
  2005-06, Earned Income Tax Credit Projections, Returns and Amounts
• (May 30, 2007) - T07-0160 - EGTRRA Changes to Child and Dependent Care Tax Credit (CDCTC), Returns and Amount Reported Compared to Pre-EGTRRA Law, 2006
  2006 Number of returns claiming the child and dependent care tax credit, the total amount of credit claimed, and the average credit, under pre-EGTRRA law and current law, by cash income class
• (Jan 27, 2009) - T09-0057 - Expansion of Earned Income Tax Credit (EITC) in "American Recovery and Reinvestment Act of 2009," As Reported by Ways and Means Committee, Number of Beneficiaries by Earned Income, 2009
  The number of tax units and qualifying children, by earned income, who benefit from the expansion of the earned income tax credit in "The American Recovery and Reinvestment Tax Act" as reported by the House Ways and Means Committee.
• (May 30, 2007) - T07-0157 - Fully Refundable Child and Dependent Care Tax Credit (CDCTC) , Qualifying Tax Units with Earnings that Benefit Compared to Current Law, 2006
  2006 Distribution by cash income class of tax units with earnings qualified for the child and dependent care tax credit, tax units receiving benefits from the credit under current law, and tax units receiving benefits from the credit if it were fully refundable
• (May 30, 2007) - T07-0156 - Fully Refundable Child and Dependent Care Tax Credit (CDCTC), Returns and Amount Reported Compared to Current Law, 2006
  2006 Number of returns claiming the child and dependent care tax credit, the total amount of credit claimed, and the average credit, under current law and if the credit were made fully refundable, by cash income class
• (Jun 05, 2003) - T03-0155 - Impact of Increasing the Child Tax Credit's Refundability Rate from 10% to 15% on a Head of Household with Two Children under 17, 2003
  2003 Impact of increasing the refundability rate for the additional child tax credit from 10 percent to 15 percent on head of household families with two children at various income levels.
• (Jun 05, 2003) - T03-0156 - Impact of Increasing the Child Tax Credit's Refundability Rate from 10% to 15% On a Married Couple with Two Children under 17, 2003
  2003 Impact of increasing the refundability rate for the additional child tax credit from 10 percent to 15 percent on married couples with two children at various income levels.
• (May 18, 2007) - T07-0132 - Income, Payroll Taxes, and Income Taxes for Married Couples at the Poverty Threshold by Number of Children, 1970-2006
  1970-2006 The income and payroll taxes owed by married couples with varying numbers of children at the poverty threshold for select years between 1970 and 1995 and the years 2000-2006. Taxes owed are shown in current dollars and as a share of wages.
• (May 18, 2007) - T07-0133 - Income, Payroll Taxes, and Income Taxes for Single Individuals at the Poverty Threshold by Number of Children, 1970-2006
  1970-2006 The income and payroll taxes owed by single individuals with varying numbers of children at the poverty threshold for select years between 1970 and 1995 and the years 2000-2006. Taxes owed are shown in current dollars and as a share of wages.
• (Jun 05, 2003) - T03-0154 - Increase Child Tax Credit Refundability Rate to 15 Percent: Distribution of Beneficiaries by Size of Income Tax Cut, 2003
  2003 Distribution by AGI of the number and percentage of tax units that would benefit from increasing the refundability rate for the additional child tax credit from 10 percent to 15 percent (as proposed by the Senate).
• (Jun 03, 2003) - T03-0146 - Jobs and Growth Tax Relief Reconciliation Act of 2003: Effect on Dependent Children, 2003
  2003 number of children in all tax units and in tax units that pay a positive amount of individual income tax that receive no tax cut from the 2003 tax act (JGTRRA). The results are broken out by children of married couples and children of single parents.
• (Oct 07, 2005) - T05-0202 - Option 2: Allow CDCTC Regardless of Tentative AMT and Extend EGTRRA Provisions, Number of Returns and Amount Reported By Applicable Credit Rate, 2015
  2015, Option 2: Allow CDCTC Regardless of Tentative AMT and Extend EGTRRA Provisions, Number of Returns and Amount Reported By Applicable Credit Rate
• (Oct 07, 2005) - T05-0206 - Option 3: Index CDCTC For Inflation, Number of Returns and Amount Reported By Applicable Credit Rate, 2015
  2015, Option 3: Index CDCTC For Inflation, Number of Returns and Amount Reported By Applicable Credit Rate
• (Oct 07, 2005) - T05-0213 - Option 4: Make CDCTC Fully Refundable, Number of Returns and Amount Reported By Applicable Credit Rate, 2005
  2005, Option 4: Make CDCTC Fully Refundable, Number of Returns and Amount Reported By Applicable Credit Rate
• (Oct 07, 2005) - T05-0217 - Option 4: Make CDCTC Fully Refundable, Number of Returns and Amount Reported By Applicable Credit Rate, 2015
  2015, Option 4: Make CDCTC Fully Refundable, Number of Returns and Amount Reported By Applicable Credit Rate
• (Oct 07, 2005) - T05-0220 - Option 5: Index CDCTC For Inflation, Create Single Credit Rate of 35 Percent, and Make Fully Refundable, Number of Returns and Amount Reported Compared to Current Law, 2015
  2015, Option 5: Index CDCTC For Inflation, Create Single Credit Rate of 35 Percent, and Make Fully Refundable, Number of Returns and Amount Reported Compared to Current Law
• (Oct 07, 2005) - T05-0224 - Option 6: Make CDCTC Fully Refundable; Raise Top Credit Rate to 50 Percent, Phased Out Starting at $15,000, Number of Returns and Amount Reported By Applicable Credit Rate, 2005
  2005, Option 6: Make CDCTC Fully Refundable; Raise Top Credit Rate to 50 Percent, Phased Out Starting at $15,000, Number of Returns and Amount Reported By Applicable Credit Rate
• (Oct 07, 2005) - T05-0228 - Option 6: Make CDCTC Fully Refundable; Raise Top Credit Rate to 50 Percent, Phased Out Starting at $15,000, Number of Returns and Amount Reported By Applicable Credit Rate, 2015
  2015, Option 6: Make CDCTC Fully Refundable; Raise Top Credit Rate to 50 Percent, Phased Out Starting at $15,000, Number of Returns and Amount Reported By Applicable Credit Rate, 2015
• (Oct 07, 2005) - T05-0232 - Option 7: Make CDCTC Fully Refundable; Raise Top Credit Rate to 50 Percent, Phased Out Starting at $30,000, Number of Returns and Amount Reported By Applicable Credit Rate, 2005
  2005, Option 7: Make CDCTC Fully Refundable; Raise Top Credit Rate to 50 Percent, Phased Out Starting at $30,000, Number of Returns and Amount Reported By Applicable Credit Rate
• (Oct 07, 2005) - T05-0236 - Option 7: Make CDCTC Fully Refundable; Raise Top Credit Rate to 50 Percent, Phased Out Starting at $30,000, Number of Returns and Amount Reported By Applicable Credit Rate, 2015
  2015, Option 7: Make CDCTC Fully Refundable; Raise Top Credit Rate to 50 Percent, Phased Out Starting at $30,000, Number of Returns and Amount Reported By Applicable Credit Rate
• (Jan 18, 2006) - T06-0005 - Options for Expanding the Child Tax Credit, Child Tax Credit Refundability Options: Number of Children in Tax Units Claiming the Credit
  2006-15, Child Tax Credit Refundability Options: Number of Children in Tax Units Claiming the Credit (millions)
• (Jan 18, 2006) - T06-0007 - Options for Expanding the Child Tax Credit, Child Tax Credit Refundability Options: Number of Children in Tax Units Receiving the Full Credit
  2006-15, Child Tax Credit Refundability Options: Number of Children in Tax Units Receiving the Full Credit (millions)
• (Jan 18, 2006) - T06-0004 - Options for Expanding the Child Tax Credit, Child Tax Credit Refundability Options: Number of Filers Claiming the Credit
  2006-15, Child Tax Credit Refundability Options: Number of Filers Claiming the Credit (millions)
• (Jan 18, 2006) - T06-0006 - Options for Expanding the Child Tax Credit, Child Tax Credit Refundability Options: Number of Filers Claiming the Full Credit
  2006-15, Child Tax Credit Refundability Options: Number of Filers Claiming the Full Credit (millions)
• (Oct 09, 2008) - T08-0278 - Options for Reforming the Child Tax Credit (CTC) Static Impact on Number of Eligible Children (millions), 2009-18
  Impact on the number of children eligible for the Child Tax Credit (CTC) due to reforming the CTC's thresholds and refundability rate.
• (May 18, 2004) - T04-0087 - Share of House Tax Cuts that Would go to Lower, Middle 3, and Upper Quintiles, 2004
  2005 Chart showing the share of the tax relief from the House bills on marriage-penalty reform, AMT relief, extension of the 10-percent tax bracket, and the increased and expanded child tax credit (H.R. 4181, 4227, 4275, and 4359) that goes to various income quintiles.

Marginal Tax Rates

• (Nov 23, 2002) - T02-0029 - Accelerate 2004 Rate Cuts: AMT Revenue and Taxpayers Affected by AGI Class, 2003
  Effects in 2003 on AMT revenue and the distribution by AGI of taxpayers affected by the AMT, from accelerating the individual income tax rate cuts scheduled for 2004.
• (Nov 23, 2002) - T02-0030 - Accelerate 2004 Rate Cuts: AMT Revenue and Taxpayers Affected by Percentile, 2003
  Effects in 2003 on AMT revenue and the distribution by percentiles of taxpayers affected by the AMT, from accelerating the individual income tax rate cuts scheduled for 2004.
• (Nov 23, 2002) - T02-0031 - Accelerate 2006 Rate Cuts: AMT Revenue and Taxpayers Affected by AGI Class, 2003
  Effects in 2003 on AMT revenue and the distribution by AGI of taxpayers affected by the AMT, from accelerating the individual income tax rate cuts scheduled for 2006.
• (Nov 23, 2002) - T02-0032 - Accelerate 2006 Rate Cuts: AMT Revenue and Taxpayers Affected by Percentile, 2003
  Effects in 2003 on AMT revenue and the distribution by percentiles of taxpayers affected by the AMT, from accelerating the individual income tax rate cuts scheduled for 2006.
• (May 19, 2011) - T11-0123 - Baseline Tables: Difference Between Marginal Tax Rate and Statutory Tax Rate by Filing Status, AMT Liability and Cash Income Level; Baseline: Current Law, 2011
  Average difference between effective marginal tax rate and statutory tax rate, under current law by filing status and cash income level, 2011.
• (May 19, 2011) - T11-0122 - Baseline Tables: Marginal Tax Rate Against Statutory Tax Rate by Filing Status, AMT Liability and Cash Income Level; Baseline: Current Law, 2011
  Distribution of tax filers with effective marginal tax rate less than, equal to, or greater than statutory tax rate, under current law by filing status, AMT liability and cash income level, 2011.
• (May 19, 2011) - T11-0121 - Baseline Tables: Marginal Tax Rates by Filing Status and Cash Income Level; Baseline: Current Law, 2011
  Distribution of effective marginal tax rate under current law by filing status and cash income level, 2011.
• (Jul 28, 2010) - T10-0186 - Business Income by Marginal Tax Rates; Baseline: Current Policy Plus Administration's Upper-Income Tax Proposals, 2011
  Distribution of business income by statutory marginal tax rates under 2011 current policy plus the Administration's upper-income tax proposals; increase in rates for the top two brackets, increased rate for capital gains for top two tax brackets, Pease and Pep.
• (Oct 29, 2007) - T07-0314 - Change in Marginal Tax Rate on Capital Gains Due To HR 3970, The Tax Reduction and Reform Act of 2007, Distribution of Tax Units by Change, 2008
  2008 Distribution of tax units by cash income level by the change in the marginal tax rate on their capital gains resulting from HR 3970, The Tax Reduction and Reform Act of 2007
• (Oct 29, 2007) - T07-0313 - Change in Marginal Tax Rate on Wages Due To HR 3970, The Tax Reduction and Reform Act of 2007, Distribution of Tax Units by Change, 2008
  2008 Distribution of tax units by cash income level by the change in the marginal tax rate on their wages resulting from HR 3970, The Tax Reduction and Reform Act of 2007
• (Mar 20, 2009) - T09-0175 - Charitable Contributions by Statutory Tax Rate, 2011
  2011 distribution of tax units with charitable contributions by statutory tax rate assuming the Administration's Fiscal Year 2010 Budget is enacted.
• (May 20, 2008) - T08-0076 - Distribution of Tax Units with Business Income by Statutory Marginal Tax Rate, 2009
  Distribution of all tax units and tax units with business income by statutory marginal tax rate. Also presents the distribution of tax units by share of total income derived from business sources and statutory tax rate and the average share of income derived from business sources by stautory tax rate.
• (Mar 17, 2009) - T09-0169 - Distribution of Tax Units with Small Business Income by Statutory Marginal Tax Rate, 2009
  2009 distribution, by statutory marginal tax rate, of tax units with small business income.
• (Apr 27, 2007) - T07-0131 - Distribution of Tax Units with Small Business Income, 2007
  Most tax units with business income face low tax rates but a significant number fall under the alternative minimum tax (AMT). Nearly two-thirds of tax units reporting income on Schedules C, E, or F will face marginal tax rates no higher than 15 percent in 2007. Most of those facing higher rates will be on the AMT, typically at a 26 percent tax rate. Less than two percent will face the maximum individual tax rate of 35 percent.
• (May 05, 2006) - T06-0079 - Effective Marginal Tax Rates on Long Term Capital Gains and Dividends, For Taxpayers with Alternative Minimum Tax Liability, 2006
  This table shows the distribution of effective marginal rates on capital gains and dividends for tax units with AMT liability in 2006, including what percentage of tax units are not at the 15 percent rate because of interaction with the AMT exemption phase-out.
• (May 05, 2006) - T06-0080 - Effective Marginal Tax Rates on Long Term Capital Gains and Dividends, For Taxpayers with Alternative Minimum Tax Liability, 2010
  This table shows the distribution of effective marginal rates on capital gains and dividends for tax units with AMT liability in 2010, including what percentage of tax units are not at the 15 percent rate because of interaction with the AMT exemption phase-out.
• (May 13, 2004) - T04-0076 - H.R. 4275: Extension of 10 Percent Income Tax Bracket Distribution of AMT Taxpayers by Cash Income Class, 2005
  2005 effect on the number and distribution of AMT taxpayers of the House plan to extend the 10-percent income tax bracket (H.R. 4275).
• (Nov 04, 2008) - T08-0253 - Income Subject to Tax and Effective Marginal Tax Rates in the Regular Income Tax and the AMT Among AMT Taxpayers, Current Law
  Comparison of income subject to tax and effective marginal tax rates under current law regular tax and current law AMT by cash income for the years 2008-2010.
• (Nov 17, 2004) - T04-0104 - Number of Tax Units by Tax Bracket, 2004
  2004, Number and Percentage of Tax Units in Each Tax Bracket Plus Non-Filers, Including AMT Rates
• (Feb 14, 2007) - T07-0086 - Number of Tax Units by Tax Bracket, 2006-2007
  2006-07 Number and percentage of tax units in each tax bracket

Marriage Penalties

• (Jun 23, 2003) - T03-0165 - Accelerate EITC Marriage-Penalty Relief: Tax Units That Benefit, 2003
  2003 Distribution by AGI of the number of tax units and the number of taxpayers (those who pay a positive amount of individual income tax) that would benefit from accelerating the EITC marriage-penalty relief provisions currently scheduled for 2008.
• (May 17, 2004) - T04-0079 - Combined Effect of House Bills on Marriage Penalty Reform, AMT Relief, Extension of the 10-Percent Income Tax Bracket, and Increased and Expanded Child Credit Distribution of AMT Taxpayers by Cash Income Class, 2005
  2005 combined effect on the number and distribution of AMT taxpayers of the House bills on the extension of the 10-percent income tax bracket, extension and expansion of the child tax credit, marriage-penalty reform, and AMT relief (H.R. 4275, 4359, 4181, and 4227).
• (Apr 27, 2004) - T04-0064 - Effect of Making Marriage Penalty Relief Permanent: Distribution of AMT Taxpayers by Cash Income Class, 2005
  2005 effect on the number and distribution of AMT taxpayers of the House plan (H.R. 4181) to extend the acceleration of the marriage-penalty reform provisions in the 2001 tax act (EGTRRA).
• (Apr 27, 2004) - T04-0063 - Effect of Making Marriage Penalty Relief Permanent: Distribution of Married Filing Joint AMT Taxpayers by Cash Income Class, 2005
  2005 effect on the number and distribution of AMT taxpayers of the House plan (H.R. 4181) to extend the acceleration of the marriage-penalty reform provisions in the 2001 tax act (EGTRRA). This table shows the effect on married filing joint taxpayers only.
• (May 18, 2004) - T04-0087 - Share of House Tax Cuts that Would go to Lower, Middle 3, and Upper Quintiles, 2004
  2005 Chart showing the share of the tax relief from the House bills on marriage-penalty reform, AMT relief, extension of the 10-percent tax bracket, and the increased and expanded child tax credit (H.R. 4181, 4227, 4275, and 4359) that goes to various income quintiles.

Payroll

• (Apr 01, 2007) - T07-0115 - Distribution of Federal Payroll and Income Taxes by Cash Income Class, 2006
  2006 Distribution of federal payroll and income taxes by cash income class showing the percent of tax units in each income class, the percent of tax units in each class with positve payroll and income tax liability, the average tax rate for the payroll tax and the income tax, and the share of tax units in each class whose payroll tax liability exceeds their income tax liability
• (Apr 01, 2007) - T07-0114 - Payroll Tax Liability for Sample Families by Type of Filer for Tax Year 2006
  2006 Payroll tax liability for sample families at varying income levels and in different family situations
• (Jun 22, 2009) - T09-0338 - Percentage of Taxpayers Whose Social Security Taxes Exceed Their Income Taxes by Cash Income Class, 2009
  Percentage tax payers across cash income percentiles whose Social Security taxes exceed their individual income taxes.

Representative Families

• (Apr 01, 2007) - T07-0113 - Amount of Child Credit for Sample Families by Type of Filer for Tax Year 2006
  2006 Amount of child credit received for sample families at varying income levels and in different family situations
• (Jan 22, 2007) - T07-0030 - AMT Tax Rate and AMT Liability for Sample Families Affected by the AMT for Tax Year 2006
  2006 The AMT tax rate and direct AMT liability (tax in excess of regular income tax) for sample families at varying income levels and with different family sizes for 2006
• (Jun 19, 2008) - T08-0137 - Change in Tax Liability Under the Presidential Candidate Tax Plans Fully Phased In, for Representative Elderly Families, Assuming Current-Law Nonitemizers Do Not Have Mortgages, 2009
  2009 Change in individual income and corporate tax liability for representative elderly families under each of the two presidential candidate's proposals
• (Jun 19, 2008) - T08-0136 - Change in Tax Liability Under the Presidential Candidate Tax Plans Fully Phased In, for Representative Married Families Filing Joint Returns, Assuming Current-Law Nonitemizers Do Not Have Mortgages, 2009
  2009 Change in individual income and corporate tax liability for representative married nonelderly families under each of the two presidential candidate's proposals
• (Jun 19, 2008) - T08-0135 - Change in Tax Liability Under the Presidential Candidate Tax Plans Fully Phased In, for Representative Nonelderly Single and Head of Household Families, Assuming Current-Law Nonitemizers Do Not Have Mortgages, 2009
  2009 Change in individual income and corporate tax liability for representative unmarried nonelderly families under each of the two presidential candidate's proposals
• (Aug 25, 2008) - T08-0212 - Change in Tax Liability Under the Presidential Candidate Tax Plans: Advisors' Version for Representative Elderly Families, Assuming Current-Law Nonitemizers Do Not Have Mortgages, 2009
  2009 Change in individual income and corporate tax liability for representative elderly families under each of the two presidential candidate's proposals.
• (Oct 28, 2008) - T08-0282 - Change in Tax Liability Under the Presidential Candidate Tax Plans: Advisors' Version for Representative Elderly Families, Assuming Current-Law Nonitemizers Do Not Have Mortgages, 2009
  2009 Change in individual income and corporate tax liability for representative elderly families under each of the two presidential candidate's proposals.
• (Oct 28, 2008) - T08-0281 - Change in Tax Liability Under the Presidential Candidate Tax Plans: Advisors' Versions for Representative Married Families Filing Joint Returns, Assuming Current-Law Nonitemizers Do Not Have Mortgages, 2009
  2009 Change in individual income and corporate tax liability for representative married nonelderly families under each of the two presidential candidate's proposals.
• (Aug 25, 2008) - T08-0211 - Change in Tax Liability Under the Presidential Candidate Tax Plans: Advisors' Versions for Representative Married Families Filing Joint Returns, Assuming Current-Law Nonitemizers Do Not Have Mortgages, 2009
  2009 Change in individual income and corporate tax liability for representative married nonelderly families under each of the two presidential candidate's proposals.
• (Oct 28, 2008) - T08-0280 - Change in Tax Liability Under the Presidential Candidate Tax Plans: Advisors' Versions for Representative Nonelderly Single and Head of Household Families Assuming Current-Law Nonitemizers Do Not Have Mortgages, 2009
  2009 Change in individual income and corporate tax liability for representative unmarried nonelderly families under each of the two presidential candidate's proposals.
• (Aug 25, 2008) - T08-0210 - Change in Tax Liability Under the Presidential Candidate Tax Plans: Advisors' Versions for Representative Nonelderly Single and Head of Household Families Assuming Current-Law Nonitemizers Do Not Have Mortgages, 2009
  2009 Change in individual income and corporate tax liability for representative unmarried nonelderly families under each of the two presidential candidate's proposals.
• (Oct 25, 2005) - T05-0279 - Effects of the 2001-2004 Individual Income Tax Cuts on Representative Families, By Family Type, Filing Status, and Adjusted Gross Income for Tax Year 2005
  2005, Effects of the 2001-2004 Individual Income Tax Cuts on Representative Families, By Family Type, Filing Status, and Adjusted Gross Income
• (Oct 17, 2005) - T05-0263 - Federal Income Tax Liability: Effect of Limiting the Mortgage Interest Deduction and the Effect of AMT Repeal on Sample Families, 2005
  2005, Federal Income Tax Liability: Effect of Limiting the Mortgage Interest Deduction and the Effect of AMT Repeal on Sample Families
• (Jun 05, 2003) - T03-0155 - Impact of Increasing the Child Tax Credit's Refundability Rate from 10% to 15% on a Head of Household with Two Children under 17, 2003
  2003 Impact of increasing the refundability rate for the additional child tax credit from 10 percent to 15 percent on head of household families with two children at various income levels.
• (Jun 05, 2003) - T03-0156 - Impact of Increasing the Child Tax Credit's Refundability Rate from 10% to 15% On a Married Couple with Two Children under 17, 2003
  2003 Impact of increasing the refundability rate for the additional child tax credit from 10 percent to 15 percent on married couples with two children at various income levels.
• (Jan 22, 2007) - T07-0029 - Income Tax Liability and Average Tax Rate of Sample Families by Type of Filer for Tax Year 2006
  2006 The income tax liability and average tax rate for sample families at varying income levels and with different family sizes for 2006
• (May 18, 2007) - T07-0132 - Income, Payroll Taxes, and Income Taxes for Married Couples at the Poverty Threshold by Number of Children, 1970-2006
  1970-2006 The income and payroll taxes owed by married couples with varying numbers of children at the poverty threshold for select years between 1970 and 1995 and the years 2000-2006. Taxes owed are shown in current dollars and as a share of wages.
• (May 18, 2007) - T07-0133 - Income, Payroll Taxes, and Income Taxes for Single Individuals at the Poverty Threshold by Number of Children, 1970-2006
  1970-2006 The income and payroll taxes owed by single individuals with varying numbers of children at the poverty threshold for select years between 1970 and 1995 and the years 2000-2006. Taxes owed are shown in current dollars and as a share of wages.
• (Apr 01, 2007) - T07-0114 - Payroll Tax Liability for Sample Families by Type of Filer for Tax Year 2006
  2006 Payroll tax liability for sample families at varying income levels and in different family situations
• (Jan 22, 2007) - T07-0031 - Statutory Tax Rates and Marginal Tax Rates by Type of Filer for Tax Year 2006, in Percent
  2006 The statutory tax rate (tax bracket) and effective marginal tax rate (tax rate on the next dollar earned) for sample families at varying income levels and with different family sizes for 2006
• (Jan 02, 2004) - T03-0201 - Tax Liability Of Representative Families Before and After the 2001 and 2003 Tax Cuts, by Type Of Filer in Tax Year 2003
  2003 individual income tax liability, in dollars, for hypothetical families (single, married, and head of household) at various income levels. The table shows the level of liability before and after the 2001 tax act (EGTRRA) and 2003 tax act (JGTRRA).
• (Jan 02, 2004) - T03-0202 - The 2001 and 2003 Tax Cuts for Representative Families as a Percent
  2003 tax cuts, measured as a percent of after-tax income, for hypothetical families (single, married, and head of household) at various income levels. The table shows the impact of both the 2001 tax act (EGTRRA) and 2003 tax act (JGTRRA).
• (Jan 02, 2004) - T03-0200 - The 2001 and 2003 Tax Cuts for Representative Families By Type of Filer for Tax Year 2003
  2003 tax cuts, in dollars, for hypothetical families (single, married, and head of household) at various income levels. The table shows the impact of both the 2001 tax act (EGTRRA) and 2003 tax act (JGTRRA).

Retirement Savings

• (Oct 06, 2010) - T10-0242 - Automatic IRAs and Alternative Saver's Credit: Average Change in IRA Contributions; Baseline: Current Policy; Distribution by Cash Income Percentile, 2011-2020
  Table estimating the change in retirement contributions from introducing automatic IRA enrollment and an alternative Saver's Credit; see table footnotes for details.