2006

Tables:

• (Sep 15, 2010) - T10-0224 - Current Law; Baseline: Pre-EGTRRA Law; Distribution by Cash Income Percentile, 2006
  Distribution table showing the change in federal taxes in 2006, by cash income percentile, resulting from the tax law changes enacted during the Bush administration, including EGTRRA and JGTRRA (see table footnotes for more detail).
• (Mar 19, 2009) - T09-0171 - Baseline Distribution of Cash Income and Federal Taxes Under Current Law by Cash Income Percentile, 2004-2019
  2004-2019, Tables showing a baseline distribution of cash income and federal taxes under current law by cash income percentile.
• (Jan 15, 2008) - T08-0009 - Tax Benefits of Select Tax Expenditures for Economic Mobility, Distribuiton of Federal Tax Change by Cash Income Percentile, 2006
  Distribution by cash income percentile for the benefits of provisions including the Hope and Lifetime Learning credits, the child and dependent care credit, the student loan interest deduction, the home mortgage interest deduction, the EITC, the state and local tax deduction, and tax incentives for retirement savings.
• (Aug 16, 2007) - T07-0290 - Tax Beneftis of the Exclusions and Deductions for Retirement Savings, Distribution of Federal Tax Change by Cash Income Percentile, 2006
  2006 distribution, by cash income percentile, of tax benefits of the exclusions and deductions for retirement savings.
• (Aug 13, 2007) - T07-0286 - Tax Benefits of the Partial Exclusion for Social Security Benefits, Distribution of Federal Tax Change by Cash Income Percentile, 2006
  2006 distribution, by cash income percentile, of tax benefits of the partial exclusion for social security benefits.
• (Aug 13, 2007) - T07-0282 - Tax Benefits of the Preferential Rates on Capital Gains and Dividends, Distribution of Federal Tax Change by Cash Income Percentile, 2006
  2006 distribution, by cash income percentile, of tax benefits of the preferential rates on capital gains and dividends.
• (Aug 13, 2007) - T07-0278 - Tax Benefits of the Child and Dependent Care Credit, Distribution of Federal Tax Change by Cash Income Percentile, 2006
  2006 distribution, by cash income percentile, of tax benefits of the Child and Dependent Care Credit.
• (Aug 13, 2007) - T07-0274 - Tax Benefits of the Earned Income Tax Credit, Distribution of Federal Tax Change by Cash Income Percentile, 2006
  2006 distribution, by cash income percentile, of tax benefits of the Earned Income Tax Credit.
• (Aug 13, 2007) - T07-0270 - Tax Benefits of the Self-Employed Health Insurance Deduction, Distribution of Federal Tax Change by Cash Income Percentile, 2006
  2006 distribution, by cash income percentile, of tax benefits of the self-employed health insurance deduction.
• (Aug 13, 2007) - T07-0266 - Tax Benefits of the State and Local Property Tax Deduction, Distribution of Federal Tax Change by Cash Income Percentile, 2006
  2006 distribution, by cash income percentile, of tax benefits of the state and local property tax deduction.
• (Aug 13, 2007) - T07-0262 - Tax Benefits of the Home Mortgage Interest Deduction, Distribution of Federal Tax Change by Cash Income Percentile, 2006
  2006 distribution, by cash income percentile, of tax benefits of the home mortgage interest deduction.
• (Aug 13, 2007) - T07-0258 - Tax Benefits of the Student Loan Interest Deduction, Distribution of Federal Tax Change by Cash Income Percentile, 2006
  2006 distribution, by cash income percentile, of tax benefits of the student loan interest deduction.
• (Aug 13, 2007) - T07-0250 - Tax Benefits of the Hope Credit, Distribution of Federal Tax Change by Cash Income Percentile, 2006
  Distribution, by cash income percentile, of the tax benefits of the Hope Credit.
• (Aug 10, 2007) - T07-0254 - Tax Benefits of the Lifetime Learning Credit, Distribution of Federal Tax Change by Cash Income Percentile, 2006
  2006 distribution, by cash income percentile, of the tax benefits fo the Lifetime Learning Credit.
• (May 30, 2007) - T07-0159 - EGTRRA Changes to Child and Dependent Care Tax Credit (CDCTC), Distribution of Federal Tax Change by Cash Income Percentile, 2006
  2006 Distribution by cash income percentile of the change in federal tax benefits resulting from the changes in the child and dependent care tax credit in EGTRRA (the 2001 tax cut)
• (May 30, 2007) - T07-0155 - Fully Refundable Child and Dependent Care Tax Credit (CDCTC) , Distribution of Federal Tax Benefits by Cash Income Percentile, 2006
  2006 Distribution of tax benefits from a fully refundable child and dependent care tax credit by cash income percentile including the percent with a benefit, the percent change in after-tax income resulting from the benefit, and the average tax benefit
• (May 30, 2007) - T07-0153 - Child and Dependent Care Tax Credit (CDCTC), Distribution of Federal Tax Benefits by Cash Income Percentile, 2006
  2006 Distribution of tax benefits from the child and dependent care tax credit by cash income percentile including the percent with a benefit, the percent change in after-tax income resulting from the benefit, and the average tax benefit
• (Feb 23, 2007) - T07-0092 - Combined Effect of 2001-06 Tax Cuts with Financing Proportional to Income Tax Liability, Distribution of Federal Tax Change by Cash Income Class, 2006
  2006 Distribution of federal tax change by cash income percentile if the 2001-2006 tax cuts were financed by increasing the tax liability of each tax unit by an amount proportional to income tax liability (23 percent of liability)
• (Feb 23, 2007) - T07-0090 - Combined Effect of 2001-06 Tax Cuts with Financing Proportional to Income, Distribution of Federal Tax Change by Cash Income Percentile, 2006
  2006 Distribution of federal tax change by cash income percentile if the 2001-2006 tax cuts were financed by increasing the tax liability of each tax unit by an amount proportional to cash income (2.5 percent of income)
• (Feb 23, 2007) - T07-0088 - Combined Effect of 2001-06 Tax Cuts with Lump Sum Financing, Distribution of Federal Tax Change by Cash Income Percentile, 2006
  2006 Distribution of federal tax change by cash income percentile if the 2001-2006 tax cuts were financed by increasing the tax liability of each tax unit by a constant lump-sum payment ($1628)
• (Dec 08, 2006) - T06-0318 - Tax Benefits of the One-Third Elimination of the Personal Exemption Phaseout (PEP) and Limitation on Itemized Deductions (Pease), Distribution of Federal Tax Change by Cash Income Percentile, 2006
  2006 Distribution of federal tax change by cash income percentile of the partial repeal of the personal exemption phase-out and the limitation on itemized deductions in place for 2006
• (Nov 30, 2006) - T06-0306 - Current-Law Distribution of Federal Taxes By Economic Income Percentiles, 2006
  2006 Distribution of individual income tax, payroll tax, corporate income tax, estate tax, and all federal tax (share of total tax and average tax rate) by economic income percentile.
• (Nov 30, 2006) - T06-0304 - Current-Law Distribution of Federal Taxes By Cash Income Percentiles, 2006
  2006 Distribution of individual income tax, payroll tax, corporate income tax, estate tax, and all federal tax (share of total tax and average tax rate) by cash income percentile.
• (Nov 13, 2006) - T06-0279 - Combined Effect of the 2001-2006 Tax Cuts, Distribution of Federal Tax Change by Cash Income Percentile, 2006
  2006 Distribution of the federal tax change by cash income percentile of the major individual income and estate tax provisions of the 2001-06 tax cuts
• (Nov 02, 2006) - T06-0259 - Combined Effect of the 2001-2006 Tax Cuts with Financing Proportional to Income Tax Liability, Distribution of Federal Tax Change by Cash Income Percentiles, 2006
  2006 Distribution of the federal tax change by cash income classes of the major individual income and estate tax provisions of the 2001-06 tax cuts combined with an additional levy of 22.7% of tax liability on all tax units such that total federal tax revenue is unchanged.
• (Nov 02, 2006) - T06-0257 - Combined Effect of the 2001-2006 Tax Cuts with Financing Proportional to Income, Distribution of Federal Tax Change by Cash Income Percentiles, 2006
  2006 Distribution of the federal tax change by cash income percentiles of the major individual income and estate tax provisions of the 2001-06 tax cuts combined with an additional levy of 2.5% of cash income on all tax units such that total federal tax revenue is unchanged.
• (Nov 02, 2006) - T06-0255 - Combined Effect of the 2001-2006 Tax Cuts with Lump Sum Financing, Distribution of Federal Tax Change by Cash Income Percentiles, 2006
  2006 Distribution of the federal tax change by cash income percentiles of the major individual income and estate tax provisions of the 2001-06 tax cuts combined with an additional levy of $1,568 per tax return such that total federal tax revenue is unchanged.
• (Oct 31, 2006) - T06-0251 - Combined Effect of the 2001-06 Tax Cuts, Distribution of Federal Tax Change by Cash Income Percentile, 2006
  2006 Distribution of the federal tax change by cash income percentiles of the major individual income and estate tax provisions passed since 2001 (including EGTRRA, JGTRRA, WFTRA, TIPRA and others).
• (Aug 02, 2006) - T06-0239 - H.R. 5970 as Passed by the House, Fully-Phased In at 2006 Income and Wealth Levels with Lowest Rate of 15 Percent, Distribution of Tax Change by Cash Income Percentile
  Preliminary estimates of H.R. 5970: Estate Tax and Extension of Tax Relief Act of 2006, as Passed by the House
• (Aug 02, 2006) - T06-0237 - H.R. 5970 as Passed by the House, Fully-Phased In at 2006 Income and Wealth Levels with Lowest Rate of 20 Percent, Distribution of Tax Change by Cash Income Percentile
  Preliminary estimates of H.R. 5970: Estate Tax and Extension of Tax Relief Act of 2006, as Passed by the House
• (Jul 07, 2006) - T06-0203 - Repeal Deduction for Home Mortgage Interest and Adjust Taxable Capital Income, Distribution of Federal Tax Change by Cash Income Percentile, 2006
  Estimates of the distributional effect of repealing the mortgage interest deduction, with an adjustment to taxable capital income (to reflect the fact that individuals are likely to respond by paying down their mortgage debt with other assets that generate taxable income)
• (Jul 07, 2006) - T06-0201 - Repeal Deduction for Home Mortgage Interest, Distribution of Federal Tax Change by Cash Income Percentile, 2006
  Estimates of the distributional effect of repealing the mortgage interest deduction, without an adjustment to taxable capital income (to reflect the fact that individuals are likely to respond by paying down their mortgage debt with other assets that generate taxable income)
• (Jun 30, 2006) - T06-0199 - Sources of Cash Income By Cash Income Percentile, Non-Aged Tax Units, 2006
  2006, estimates of the contribution to cash income from labor, capital, business, and other income under current law for non-aged tax units, by cash income percentile.
• (Jun 30, 2006) - T06-0198 - Sources of Cash Income By Cash Income Percentile, Aged Tax Units, 2006
  2006, estimates of the contribution to cash income from labor, capital, business, and other income under current law for aged tax units, by cash income percentile.
• (Jun 30, 2006) - T06-0197 - Sources of Cash Income By Cash Income Percentile, All Tax Units, 2006
  Estimates of the contribution to cash income from labor, capital, business, and other income under current law for 2006, by cash income percentile.
• (May 03, 2006) - T06-0078 - Possible Elements of 2006 Tax Reconciliation Bill, Eliminate Income Limitation on Roth IRA Contributions and Allow Conversions Regardless of Income, Distribution of Federal Tax Change by Cash Income Percentile, 2006
  The tax reconciliation bill being negotiated between the House and Senate is reported to include the elimination of income limitations on Roth IRA contributions and the elimination of income limitations on Roth IRA conversions. Under current law, the income limits to Roth IRA contributions are $4,000/$8,000 in 2006 and $5,000/$10,000 in 2010 for individuals and couples, respectively. The proposal would also allow taxpayers to roll over traditional IRAs into Roth IRAs in 2010 regardless of their incomes and pay the tax in two installments in 2011 and 2012. Under current law, taxpayers can only elect to convert their IRAs if their incomes are under $100,000, and there is no option to defer paying tax. Taxpayers benefit from rolling over and paying tax now because all future gains are completely exempt from tax. This table shows the distribution of benefits by income percentile for these provisions in 2006.
• (May 03, 2006) - T06-0076 - Possible Elements of 2006 Tax Reconciliation Bill, Eliminate Income Limitation on Roth IRA Contributions, Distribution of Federal Tax Change by Cash Income Percentile, 2006
  A reported component of the tax reconciliation bill being negotiated between the House and Senate is the elimination of income limitations on Roth IRA contributions, effective January 1, 2006. Under current law, the income limits are $4,000 for an individual and $8,000 for a couple in 2006, and $5,000 for an individual and $10,000 for a couple in 2010. This table shows the distribution of benefits by income percentile for 2006.
• (Mar 07, 2006) - T06-0053 - Partial Repeal of the Personal Exemption Phaseout (PEP) and the Limitation on Itemized Deductions (Pease), Distribution of Federal Tax Change by Cash Income Percentile, 2006
  2006, Partial Repeal of the Personal Exemption Phaseout (PEP) and the Limitation on Itemized Deductions (Pease), Distribution of Federal Tax Change by Cash Income Percentile
• (Feb 07, 2006) - T06-0034 - Combined Effect of EGTRRA, JGTRRA, and WFTRA With Extension of 2005 AMT Relief, Indexed for Inflation versus Pre-EGTRRA baseline, Distribution of Federal Tax Change by Cash Income Percentile, 2006
  2006, Combined Effect of EGTRRA, JGTRRA, and WFTRA With Extension of 2005 AMT Relief, Indexed for Inflation versus Pre-EGTRRA baseline, Distribution of Federal Tax Change by Cash Income Percentile
• (Jan 24, 2006) - T06-0027 - EGTRRA Estate Tax Provisions, Distribution of Federal Tax Change by Economic Income Percentile, 2006
  2006, EGTRRA Estate Tax Provisions, Distribution of Federal Tax Change by Economic Income Percentile
• (Jan 24, 2006) - T06-0025 - EGTRRA Estate Tax Provisions, Distribution of Federal Tax Change by Cash Income Percentile, 2006
  2006, EGTRRA Estate Tax Provisions, Distribution of Federal Tax Change by Cash Income Percentile
• (Jan 18, 2006) - T06-0015 - Options for Expanding the Child Tax Credit, Option #4: 15% refundability above $10,000 (not indexed), credit amount indexed, Distribution of Federal Tax Benefits by Cash Income Percentile, 2006
  2006, Option #4: 15% refundability above $10,000 (not indexed), credit amount indexed, Distribution of Federal Tax Benefits by Cash Income Percentile
• (Jan 18, 2006) - T06-0013 - Options for Expanding the Child Tax Credit, Option #3: 20% refundability above $8,000, Distribution of Federal Tax Benefits by Cash Income Percentile, 2006
  2006, Option #3: 20% refundability above $8,000, Distribution of Federal Tax Benefits by Cash Income Percentile
• (Jan 18, 2006) - T06-0011 - Options for Expanding the Child Tax Credit, Option #2: 10% refundability above $5,000, $200 minimum credit, Distribution of Federal Tax Benefits by Cash Income Percentile, 2006
  2006, Option #2: 10% refundability above $5,000, $200 minimum credit, Distribution of Federal Tax Benefits by Cash Income Percentile
• (Jan 18, 2006) - T06-0009 - Options for Expanding the Child Tax Credit, Option #1: 10% refundability above $0, Distribution of Federal Tax Benefits by Cash Income Percentile, 2006
  2006, Option #1: 10% refundability above $0, Distribution of Federal Tax Benefits by Cash Income Percentile
• (Dec 08, 2005) - T05-0300 - Combined Effect of Stealth Tax Relief Act of 2005 (H.R. 4096 as Passed by the House) and Tax Relief Extension Reconciliation Act of 2005 (H.R. 4297 as Reported by the Committee on Ways and Means), by Cash Income Percentile
  Combined Effect of Stealth Tax Relief Act of 2005 (H.R. 4096 as Passed by the House) and Tax Relief Extension Reconciliation Act of 2005 (H.R. 4297 as Reported by the Committee on Ways and Means) Fully-Phased In Impact of Major Provisions at 2006 Income Levels Distribution of Federal Tax Change by Cash Income Percentile
• (Dec 08, 2005) - T05-0298 - Current-Law Distribution of Federal Taxes By Cash Income Percentiles, 2006
  2006, Current-Law Distribution of Federal Taxes By Cash Income Percentiles
• (Nov 18, 2005) - T05-0296 - Senate Tax Relief Act of 2005 (S. 2020), Fully-Phased In Impact of Major Provisions at 2006 Income Levels, Distribution of Federal Tax Change by Cash Income Percentile, 2006
  2006, Senate Tax Relief Act of 2005 (S. 2020), Fully-Phased In Impact of Major Provisions at 2006 Income Levels, Distribution of Federal Tax Change by Cash Income Percentile
• (Nov 18, 2005) - T05-0294 - House Tax Relief Extension Reconciliation Act of 2005 (H.R. 4297 As Reported by the Committee on Ways and Means), Fully-Phased In Impact of Major Provisions at 2006 Income Levels, Distribution of Federal Tax Change by Cash Income Percentile, 2006
  2006, House Tax Relief Extension Reconciliation Act of 2005 (H.R. 4297 As Reported by the Committee on Ways and Means), Fully-Phased In Impact of Major Provisions at 2006 Income Levels, Distribution of Federal Tax Change by Cash Income Percentile
• (Nov 16, 2005) - T05-0290 - Extending the Higher AMT Exemption Levels, Distribution of Federal Tax Change by Cash Income Percentile, 2006
  2006, Extending the Higher AMT Exemption Levels, Distribution of Federal Tax Change by Cash Income Percentile
• (Nov 16, 2005) - T05-0288 - Extending Treatment of Personal Credits Against the AMT, Distribution of Federal Tax Change by Cash Income Percentile, 2006
  2006, Extending Treatment of Personal Credits Against the AMT, Distribution of Federal Tax Change by Cash Income Percentile
• (Nov 03, 2005) - T05-0281 - Effect of Extending AMT Provisions, Distribution of Federal Tax Change by Cash Income Percentile, 2006
  2006, Effect of Extending AMT Provisions, Distribution of Federal Tax Change by Cash Income Percentile
• (Oct 03, 2005) - T05-0189 - Option #6: Refundability threshold at $10,000, no indexing, and a minimum credit of $100, Distribution of Federal Tax Benefits by Cash Income Percentile, 2006
  2006, Option #6: Refundability threshold at $10,000, no indexing, and a minimum credit of $100, Distribution of Federal Tax Benefits by Cash Income Percentile
• (Oct 03, 2005) - T05-0185 - Option #5: Refundability threshold at $7,500, no indexing, and a minimum credit of $100, Distribution of Federal Tax Benefits by Cash Income Percentile, 2006
  2006, Option #5: Refundability threshold at $7,500, no indexing, and a minimum credit of $100, Distribution of Federal Tax Benefits by Cash Income Percentile
• (Oct 03, 2005) - T05-0181 - Option #4: Refundability threshold at $5,000, no indexing, and a minimum credit of $100, Distribution of Federal Tax Benefits by Cash Income Percentile, 2006
  2006, Option #4: Refundability threshold at $5,000, no indexing, and a minimum credit of $100, Distribution of Federal Tax Benefits by Cash Income Percentile
• (Oct 03, 2005) - T05-0177 - Option #3: Refundability threshold at $10,000 and no indexing, Distribution of Federal Tax Benefits by Cash Income Percentile, 2006
  2006, Option #3: Refundability threshold at $10,000 and no indexing, Distribution of Federal Tax Benefits by Cash Income Percentile
• (Oct 03, 2005) - T05-0173 - Option #2: Refundability threshold at $7,500 and no indexing, Distribution of Federal Tax Benefits by Cash Income Percentile, 2006
  2006, Option #2: Refundability threshold at $7,500 and no indexing, Distribution of Federal Tax Benefits by Cash Income Percentile
• (Oct 03, 2005) - T05-0169 - Option #1: Refundability threshold at $5,000 and no indexing, Distribution of Federal Tax Benefits by Cash Income Percentile, 2006
  2006, Option #1: Refundability threshold at $5,000 and no indexing, Distribution of Federal Tax Benefits by Cash Income Percentile
• (Mar 18, 2004) - T04-0011 - Combined Effect of EGTRRA and JGTRRA: Distribution of Individual Income Tax Change by Cash Income Percentiles, 2006
  2006 Distribution by cash income percentile of the individual income tax provisions in both the 2001 and 2003 tax acts (EGTRRA and JGTRRA).
• (Nov 26, 2003) - T03-0208 - Current-Law Distribution of Individual Income and Payroll Tax Burden By Percentiles, 2006
  2003 Distribution by percentiles of individual income and payroll taxes assuming current law.
• (Nov 26, 2003) - T03-0207 - Pre-EGTRRA Distribution of Individual Income and Payroll Tax Burden By Percentiles, 2006
  2006 Distribution by percentiles of individual income and payroll taxes assuming pre-2001 tax act (pre-EGTRRA) law.
• (May 23, 2003) - T03-0130 - Combined Effect of EGTRRA and Conference Agreement on Jobs and Growth Tax Relief Reconciliation Act of 2003: Distribution of Income Tax Change by Percentiles, 2006
  2006 Distribution by percentiles of the individual income tax provisions in both the 2001 tax act (EGTRRA) and the May 2003 tax act (JGTRRA).
• (May 23, 2003) - T03-0126 - Conference Agreement on the Jobs and Growth Tax Relief Reconciliation Act of 2003: Distribution of Income Tax Change by Percentiles, 2006
  2006 Distribution by percentiles of the individual income tax provisions in the final version of the May 2003 tax act (JGTRRA).