2007

Tables:

• (Sep 15, 2010) - T10-0225 - Current Law; Baseline: Pre-EGTRRA Law; Distribution by Cash Income Level, 2007
  Distribution table showing the change in federal taxes in 2007, by cash income level, resulting from the tax law changes enacted during the Bush administration, including EGTRRA and JGTRRA (see table footnotes for more detail).
• (Mar 19, 2009) - T09-0170 - Baseline Distribution of Cash Income and Federal Taxes Under Current Law by Cash Income Level, 2004-2019
  2004-2019, Tables showing a baseline distribution of cash income and federal taxes under current law by cash income levels.
• (Jan 30, 2008) - T08-0051 - Tax Capital Gains as Ordinary Income, Distribution of Federal Tax Change by Cash Income Level, 2007
  2007 Distribution of federal tax change by cash income level for a proposal to tax capital gains as ordinary income
• (Jan 23, 2008) - T08-0025 - Fully Refundable Tax Rebate of $450 ($900 For Couples) Plus $225 Per Dependent, Distribution of Federal Tax Change by Cash Income Level, 2007 Income Levels
  Distribution of federal tax change by cash income level for a fully refundable tax rebate of up to $450 ($900 for couples) plus $225 per dependent against a baseline of 2008 current law plus extension and indexation of the 2007 AMT patch, at 2007 income levels.
• (Jan 23, 2008) - T08-0023 - Tax Rebate of up to $550 ($1,100 For Couples) Plus $275 Per Dependent, Phased Out for Upper Income Taxpayers, Distribution of Federal Tax Change by Cash Income Level, 2007 Income Levels
  Distribution of federal tax change by cash income level for a tax rebate of up to $550 ($1,100 for couples) plus $275 per dependent, limited to the sum of income tax liability and 15 percent of earnings and phased out at a 5 percent rate above the thresholds used for the child tax credit against a baseline of 2008 current law plus extension and indexation of the 2007 AMT patch, at 2007 income levels.
• (Jan 22, 2008) - T08-0019 - Tax Rebate of up to $400 ($800 For Couples) Plus $200 Per Dependent, Phased Out for Upper Income Taxpayers and Limited by Earnings, Distribution of Federal Tax Change by Cash Income Level, 2007 Income Levels
  Distribution of federal tax change by cash income level for a tax rebate of up to $400 ($800 for couples) plus $200 per dependent, limited to 15 percent of earnings and phased out at a 5 percent rate above the thresholds used for the child tax credit against a baseline of 2008 current law plus extension and indexation of the 2007 AMT patch, at 2007 income levels.
• (Jan 22, 2008) - T08-0017 - Tax Rebate of up to $400 ($800 For Couples) Plus $200 Per Dependent, Distribution of Federal Tax Change by Cash Income Level, 2007 Income Levels
  Distribution of federal tax change by cash income level for a tax rebate of up to $400 ($800 for couples) plus $200 per dependent, limited to the sum of income tax liability (if positive) and 15 percent of earnings against a baseline of 2008 current law plus extension and indexation of the 2007 AMT patch, at 2007 income levels.
• (Jan 21, 2008) - T08-0015 - Tax Rebate of up to $600 ($1200 For Couples) Plus $300 Per Dependent, Phased Out for Upper Income Taxpayers and Limited by Earnings, Distribution of Federal Tax Change by Cash Income Level, 2007 Income Levels
  Distribution of federal tax change by cash income level for a tax rebate of up to $600 ($1200 for couples) plus $300 per dependent, limited to 15 percent of earnings and phased out at a 5 percent rate above the thresholds used for the child tax credit against a baseline of 2008 current law plus extension and indexation of the 2007 AMT patch, at 2007 income levels.
• (Jan 21, 2008) - T08-0013 - Tax Rebate of up to $600 ($1200 For Couples) Plus $300 Per Dependent, Distribution of Federal Tax Change by Cash Income Level, 2007 Income Levels
  Distribution of federal tax change by cash income level for a tax rebate of up to $600 ($1200 for couples) plus $300 per dependent, limited to the sum of income tax liability (if positive) and 15 percent of earnings against a baseline of 2008 current law plus extension and indexation of the 2007 AMT patch, at 2007 income levels.
• (Jan 21, 2008) - T08-0010 - Reduce 10-Percent Individual Income Tax Rate to 0 Percent, Distribution of Federal Tax Change by Cash Income Level, 2007 Income Levels
  Distribution of federal tax change by cash income level for a reduction in the 10-percent statutory individual income tax rate to zero percent against a baseline of 2008 current law plus extension and indexation of the 2007 AMT patch, at 2007 income levels.
• (Dec 20, 2007) - T07-0342 - H.R. 3996, The Tax Increase Prevention Act of 2007, Final Version as Passed by the House and Senate, Distribution of Federal Tax Change by Cash Income Level, 2007
  2007 Distribution of federal tax change by cash income level for the final version of H.R. 3996, the Tax Increase Prevention Act of 2007, as passed by the House and Senate. The bill allows personal nonrefundable credits against the AMT and increases the AMT exemptions to $44,350 for single and head of household filers and to $66,250 for joint filers.
• (Dec 10, 2007) - T07-0340 - Replace Individual Income Tax with Republican Study Committee Alternative, Against a Current-Law Baseline with No AMT, Distribution of Federal Tax Change by Cash Income Level, 2007
  2007 Distribution of federal tax change by cash income level resulting from replacing the current individual income tax with the Republican Study Committee's alternative tax. The alternative denies all itemized deductions and credits and provides a substantially larger standard deduction, slightly larger personal exemptions, and lower rates.
• (Nov 20, 2007) - T07-0331 - Distribution of Tax Units by Cash Income Level and Tax Bracket with H.R. 3996 AMT Patch, 2007
  2007 Distribution of tax units by cash income level and statutory tax rate assuming an AMT patch is enacted as specified in H.R. 3996 (excluding extenders). Estimates for single, joint, head of household, and all tax units.
• (Nov 20, 2007) - T07-0330 - Distribution of Tax Units by Cash Income Level and Tax Bracket Under Current Law, 2007
  2007 Distribution of tax units by cash income level and statutory tax rate under current law. Estimates for single, joint, head of household, and all tax units.
• (Nov 05, 2007) - T07-0323 - 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, Distribution of Federal Tax Change by Cash Income Level, 2007
  2007 Distribution of federal tax change by cash income level for a plan that includes dividends and capital gains above $50,000 ($100,000 for married filers) as an AMT preference item against a baseline of current law plus the AMT patch as proposed in H.R. 3996 (allow personal nonrefundable credits against the AMT and increase the AMT exemption to $44,350 for single and head of household taxpayers and to $66,250 for married taxpayers)
• (Nov 05, 2007) - T07-0321 - AMT Patch in H.R. 3996 and Include Dividends and Capital Gains Above $50,000 ($100,000 Joint) as an AMT Preference, Distribution of Federal Tax Change by Cash Income Level, 2007
  2007 Distribution of federal tax change by cash income level for a plan that extends the AMT patch as done by H.R. 3996 (allow personal nonrefundable credits against the AMT and increase the AMT exemption to $44,350 for single and head of household taxpayers and to $66,250 for married taxpayers) and offsets the cost by including dividends and capital gains above $50,000 ($100,000 for married filers) as an AMT preference item
• (Nov 01, 2007) - T07-0319 - AMT Patch in H.R. 3996 (as Passed by the House), The Temporary Tax Relief Act of 2007, Distribution of Federal Tax Change by Cash Income Level for Individuals Remaining on the AMT, 2007
  2007 Distribution of federal tax change by cash income level for the AMT patch extension included in H.R. 3996 (as passed by the House), the Temporary Tax Relief Act of 2007 for those taxpayers who would pay the AMT both with and without the patch. The patch allows personal nonrefundable credits against the AMT and increases the AMT exemptions to $44,350 for single and head of household filers and to $66,250 for joint filers.
• (Nov 01, 2007) - T07-0317 - AMT Patch in H.R. 3996 (as Passed by the House), The Temporary Tax Relief Act of 2007, Distribution of Federal Tax Change by Cash Income Level for Individuals Removed from AMT, 2007
  2007 Distribution of federal tax change by cash income level for the AMT patch extension included in H.R. 3996 (as passed by the House), the Temporary Tax Relief Act of 2007 for those taxpayers who would pay the AMT without the patch but would not with the patch. The patch allows personal nonrefundable credits against the AMT and increases the AMT exemptions to $44,350 for single and head of household filers and to $66,250 for joint filers.
• (Nov 01, 2007) - T07-0315 - AMT Patch in H.R. 3996 (as Passed by the House), The Temporary Tax Relief Act of 2007, Distribution of Federal Tax Change by Cash Income Level, 2007
  2007 Distribution of federal tax change by cash income level for the AMT patch extension included in H.R. 3996 (as Passed by the House), the Temporary Tax Relief Act of 2007. The patch allows personal nonrefundable credits against the AMT and increases the AMT exemptions to $44,350 for single and head of household filers and to $66,250 for joint filers.
• (Aug 31, 2007) - T07-0295 - Child Tax Credit (CTC), Distribution of Federal Tax Benefits for Tax Units with Eligible Children Only, by Cash Income Level, 2007
  2007 distribution of benefits from the child tax credit by cash income level for tax units with children eligible for the credit
• (Aug 24, 2007) - T07-0293 - Distribution of Federal Taxes Under Pre-EGTRRA Individual Income Tax and Estate Tax Law, By Cash Income Class, 2007
  Distribution of federal taxes by cash income class that would have existed in 2007 under pre-EGTRRA (before the 2001 tax cut) individual income and estate tax law
• (Jul 26, 2007) - T07-0204 - Individual Income Tax Paid by Social Security Recipients, By Cash Income Class, 2007
  2007 Shows the distribution of all tax units and tax units with Social Security income by cash income class plus the distribution of income tax for all tax units and tax units with Social Security income
• (Jul 19, 2007) - T07-0206 - Distribution of AMT Taxpayers with Income Reported on Schedules C, E, or F Greater than or Equal to 50 Percent of AGI, By Cash Income Class, 2007
  2007 Distribution of tax units and tax units subject to the AMT by cash income class for all tax units and tax units with at least half of adjusted gross income from business sources
• (Jul 18, 2007) - T07-0205 - Distribution of AMT Taxpayers with Income or Loss Reported on Schedules C, E, or F, By Cash Income Class, 2007
  2007 Distribution of tax units and tax units subject to the AMT by cash income class for all tax units and tax units with business income
• (Jun 19, 2007) - T07-0181 - Convert State and Local Tax Deduction to 15 Percent Nonrefundable Credit, Distribution of Federal Tax Change by Cash Income Class, 2007
  2007 Distribution of federal tax change by cash income class for conversion of the state and local tax deduction into a 15 percent nonrefundable credit
• (Jun 19, 2007) - T07-0179 - Repeal State and Local Tax Deduction, Retain Property Tax Deduction, and Repeal AMT, Distribution of Federal Tax Change by Cash Income Class, 2007
  2007 Distribution of federal tax change by cash income class for repeal of the state and local tax deduction while retaining a property tax deduction in combination with repeal of the individual alternative minimum tax (AMT)
• (Jun 19, 2007) - T07-0177 - Repeal State and Local Tax Deduction, Retain Property Tax Deduction, Distribution of Federal Tax Change by Cash Income Class, 2007
  2007 Distribution of federal tax change by cash income class for repeal of the state and local tax deduction while retaining a property tax deduction
• (Jun 19, 2007) - T07-0175 - Repeal State and Local Tax Deduction and Repeal AMT, Distribution of Federal Tax Change by Cash Income Class for Single Tax Units, 2007
  2007 Distribution of federal tax change by cash income class for repeal of the state and local tax deduction combined with repeal of the individual alternative minimum tax (AMT), showing the effects on single individuals only (excluding those filing head of household returns)
• (Jun 19, 2007) - T07-0173 - Repeal State and Local Tax Deduction and Repeal AMT, Distribution of Federal Tax Change by Cash Income Class for Joint Tax Units, 2007
  2007 Distribution of federal tax change by cash income class for repeal of the state and local tax deduction combined with repeal of the individual alternative minimum tax (AMT), showing the effects on married couples filing joint returns only
• (Jun 19, 2007) - T07-0171 - Repeal State and Local Tax Deduction and Repeal AMT, Distribution of Federal Tax Change by Cash Income Class, 2007
  2007 Distribution of federal tax change by cash income class for repeal of the state and local tax deduction combined with repeal of the individual alternative minimum tax (AMT)
• (Jun 19, 2007) - T07-0169 - Repeal State and Local Tax Deduction, Distribution of Federal Tax Change by Cash Income Class for Single Tax Units, 2007
  2007 Distribution of federal tax change by cash income class for repeal of the state and local tax deduction, showing the effects on single individuals only (excluding those who file a head of household return)
• (Jun 19, 2007) - T07-0167 - Repeal State and Local Tax Deduction, Distribution of Federal Tax Change by Cash Income Class for Joint Tax Units, 2007
  2007 Distribution of federal tax change by cash income class for repeal of the state and local tax deduction, showing the effects on married couples filing a joint return only
• (Jun 19, 2007) - T07-0165 - Repeal State and Local Tax Deduction, Distribution of Federal Tax Change by Cash Income Class, 2007
  2007 Distribution of federal tax change by cash income class for repeal of the state and local tax deduction
• (May 22, 2007) - T07-0147 - Repeal AMT and Implement 4% Surtax on AGI Above $100,000/$200,000, Distribution of AMT and AGI Surtax by Cash Income Class, 2007
  2007 Distribution of AMT liability under current law and distribution of the AGI surtax under the proposed AMT reform option: repeal of the individual AMT and implementation of a 4% of adjusted gross income (AGI) surtax on incomes above $200,000 for joint tax units and $100,000 for other filing statuses (in 2007 dollars, indexed for inflation).
• (May 16, 2007) - T07-0134 - Repeal AMT and Implement 4% Surtax on AGI Above $100,000/$200,000, Distribution of Federal Tax Change by Cash Income Class, 2007
  Distribution of federal tax change 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.
• (Apr 27, 2007) - T07-0130 - Distribution of AMT Taxpayers and AMT Revenue by AGI Class, 2007, Single, Head of Household, and Married Filing Seperately Tax Units
  2007 Distribution of taxpayers affected by the alternative minimum tax (AMT) and AMT revenue by adjusted gross income (AGI) class for single individuals, heads of household, and married individuals filing separate returns
• (Apr 27, 2007) - T07-0129 - Distribution of AMT Taxpayers and AMT Revenue by AGI Class, 2007, Joint Tax Units
  2007 Distribution of taxpayers affected by the alternative minimum tax (AMT) and AMT revenue by adjusted gross income (AGI) class for married couples filing joint tax returns and married non-filers
• (Apr 20, 2007) - T07-0127 - Revenue-Neutral AMT Exclusion Up to $250,000, Distribution of Federal Tax Change by Cash Income Class, 2007
  2007 Distribution of federal tax change by cash income class if taxpayers with adjusted gross income less than $250,000 are excluded from the AMT, AMT liability is phased in between $250,000 and $500,000, and the AMT rates are increased to 35 percent (all thresholds reduced by half for single and head of household returns)
• (Apr 10, 2007) - T07-0124 - Extend the AMT Patch and Adjust the Exemption for Inflation, Distribution of Federal Tax Change by Cash Income Class, 2007
  2007 Distribution of federal tax change by cash income class for an extension of the current AMT patch with an adjustment to the exemption for inflation. The AMT patch allows personal nonrefundable credits against the AMT and increases the AMT exemption.
• (Apr 10, 2007) - T07-0122 - Extend the AMT Patch Without Adjusting the Exemption for Inflation, Distribution of Federal Tax Change by Cash Income Class, 2007
  2007 Distribution of federal tax change by cash income class for an extension of the current AMT patch without adjusting the exemption for inflation. The AMT patch allows personal nonrefundable credits against the AMT and increases the AMT exemption.
• (Mar 28, 2007) - T07-0111 - Distribution of the Tax Benefits of the Child Tax Credit (CTC) by Cash Income Class, 2007
  2007 Distribution of the tax benefits of the child tax credit (CTC) by cash income class including the share of tax units receiving a benefit from the credit, the benefit as a percentage of after-tax income, and the average dollar value of the benefit
• (Mar 28, 2007) - T07-0109 - Distribution of the Tax Benefits of the Earned Income Tax Credit (EITC) by Cash Income Class, 2007
  2007 Distribution of the tax benefits of the earned income tax credit (EITC) by cash income class including the share of tax units receiving a benefit from the credit, the benefit as a percentage of after-tax income, and the average dollar value of the benefit
• (Mar 23, 2007) - T07-0119 - Twenty Percent Flat Tax Option, Distribution of Federal Tax Change by Cash Income Class, 2007
  2007 Distribution of federal tax change by cash income class if taxpayers are given the option of paying either their tax liability according to current law or a flat tax of 20 percent of adjusted gross income
• (Mar 23, 2007) - T07-0117 - Sixteen Percent Flat Tax Option, Distribution of Federal Tax Change by Cash Income Class, 2007
  2007 Distribution of federal tax change by cash income class if taxpayers are given the option of paying either their tax liability according to current law or a flat tax of 16 percent of adjusted gross income
• (Mar 19, 2007) - T07-0102 - Distribution of AMT Taxpayers and AMT Revenue by AGI Class, 2007
  2007 Distribution of taxpayers affected by the alternative minimum tax (AMT) and AMT revenue by adjusted gross income (AGI) class
• (Mar 12, 2007) - T07-0105 - One Percentage Point Individual Income Tax Surcharge, Elderly Tax Units Only, Distribution of Federal Tax Change by Cash Income Class, 2007
  2007 Distribution of federal tax change by cash income class for a one percentage point increase in all statutory tax rates, elderly tax units only
• (Mar 12, 2007) - T07-0103 - One Percentage Point Individual Income Tax Surcharge, Distribution of Federal Tax Change by Cash Income Class, 2007
  2007 Distribution of federal tax change by cash income class for a one percentage point increase in all statutory tax rates
• (Feb 26, 2007) - T07-0098 - Reset Child Tax Credit Refundability Threshold to $10,000, Distribution of Federal Tax Change by Cash Income Class, 2007
  2007 Distribution of federal tax change by cash income class resulting from resetting the threshold at which the refundable child credit begins to phase in to $10,000
• (Feb 26, 2007) - T07-0096 - Increase EITC Phase-In Rate to 45 Percent for Filers with Three or More Qualifying Children, Distribution of Federal Tax Change by Cash Income Class, 2007
  2007 Distribution of federal tax change by cash income class resulting from an increase in the Earned Income Tax Credit phase-in rate to 45 percent for filers with three or more children
• (Jan 29, 2007) - T07-0077 - Combined Effect of 2001-2006 Tax Cuts with Extension of 2006 AMT Exemption Indexed for Inflation, Pre-EGTRRA Baseline with Indexation of 2000 AMT Exemption, Distribution of Federal Tax Change by Cash Income Class, 2007
  2007 Distribution of federal tax change by cash income class for the combined 2001-2006 tax cuts plus extension and indexation of the 2006 AMT exemption against a baseline of pre-EGTRRA law plus indexation of the 2000 AMT exemption
• (Jan 05, 2007) - T07-0006 - Repeal Individual Alternative Minimum Tax (AMT), Distribution of Federal Tax Change by Cash Income Class, 2007
  2007 Distribution of federal tax change by cash income class for repeal of the individual alternative minimum tax (AMT)
• (Dec 05, 2006) - T06-0315 - Distribution of AMT Revenue by Cash Income Class, 2007
  2007 Share of total AMT revenue paid by cash income class
• (Nov 30, 2006) - T06-0307 - Current-Law Distribution of Federal Taxes By Cash Income Class, 2007
  2007 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 class.
• (Nov 13, 2006) - T06-0274 - Combined Effect of the 2001-2006 Tax Cuts, Distribution of Federal Tax Change by Cash Income Class, 2007
  2007 Distribution of the federal tax change by cash income class of the major individual income and estate tax provisions of the 2001-06 tax cuts
• (Jun 01, 2006) - T06-0109 - Reported Baucus Estate Tax Compromise, Distribution of Federal Tax Change by Economic Income Class, 2007
  Extremely preliminary analysis of the reported estate tax compromise being offered by Senator Baucus.
• (Jun 01, 2006) - T06-0107 - Reported Baucus Estate Tax Compromise, Distribution of Federal Tax Change by Cash Income Class, 2007
  Extremely preliminary analysis of the reported estate tax compromise being offered by Senator Baucus.
• (Mar 23, 2006) - T06-0062 - Imposition of $50,000 Limit on Individual Income Tax Cuts, Distribution of Federal Tax Change by Cash Income Class, 2007
  2007, Impose $50,000 Limit on Individual Income Tax Cuts in EGTRRA, JGTRRA, and WFTRA With Extension of 2005 AMT Relief, Indexed for Inflation, Distribution of Federal Tax Change by Cash Income Class
• (Mar 23, 2006) - T06-0060 - Imposition of $20,000 Limit on Individual Income Tax Cuts, Distribution of Federal Tax Change by Cash Income Class, 2007
  2007, Impose $20,000 Limit on Individual Income Tax Cuts in EGTRRA, JGTRRA, and WFTRA With Extension of 2005 AMT Relief, Indexed for Inflation, Distribution of Federal Tax Change by Cash Income Class
• (Mar 23, 2006) - T06-0058 - Imposition of $10,000 Limit on Individual Income Tax Cuts, Distribution of Federal Tax Change by Cash Income Class, 2007
  2007, Impose $10,000 Limit on Individual Income Tax Cuts in EGTRRA, JGTRRA, and WFTRA With Extension of 2005 AMT Relief, Indexed for Inflation, Distribution of Federal Tax Change by Cash Income Class
• (Feb 07, 2006) - T06-0038 - Combined Effect of EGTRRA, JGTRRA, and WFTRA With Extension of 2005 AMT Relief, Distribution of Federal Tax Change by Cash Income Class, 2007
  2007, Combined Effect of EGTRRA, JGTRRA, and WFTRA With Extension of 2005 AMT Relief, Indexed for Inflation, versus Pre-EGTRRA Baseline with Extension of 2000 AMT Exemption, Indexed for Inflation After 2000, Distribution of Federal Tax Change by Cash Income Class
• (Feb 07, 2006) - T06-0035 - 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 Class, 2007
  2007, 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 Class
• (Feb 07, 2005) - T05-0017 - Unified Tax Plan A Against Extended Law, Distribution of Federal Tax Change by Cash Income Class, 2010
  2010, Unified Tax Plan A Against Extended Law, Distribution of Federal Tax Change by Cash Income Class
• (Sep 09, 2004) - T04-0137 - AMT Participation Rates by Cash Income Under Current Law, 2004-2010
  2004-2010, AMT Participation Rates by Cash Income Under Current Law