2008

Tables:

• (Sep 15, 2010) - T10-0227 - Current Law; Baseline: Pre-EGTRRA Law; Distribution by Cash Income Level, 2008
  Distribution table showing the change in federal taxes in 2008, 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.
• (Feb 03, 2009) - T09-0080 - Reduce Bottom Two Individual Income Tax Rates to 5 and 10 Percent with 2009 AMT Patch Baseline: Current Law with 2009 AMT Patch Distribution of Federal Tax Change by Cash Income Level, 2009
  Distribution tables by cash income level for federal tax change due to reducing the bottom two individual income tax brackets to 5 and 10 percent plus an AMT patch for 2009 run against a baseline of current law plus an AMT patch for the year 2009.
• (Oct 13, 2008) - T08-0239 - Elimination of Income Tax on Unemployment Benefits, Distribution of Federal Tax Change by Cash Income Level, 2008
  2008 distribution, by cash income level, of the federal tax change of excluding unemployment benefits from AGI.
• (Sep 24, 2008) - T08-0215 - Major Individual Income Tax Elements of H.R. 6049 as Amended by the Senate, The Energy and Tax Extenders Act of 2008, Includes Extensions of AMT Higher Exemption Levels and Allowance of Personal Credits, Distribution by Cash Income Level 2008
  Distribution, by cash income level, of the federal tax change of major individual income tax elements of H.R. 6049 as amended and passed by the Senate. Provisions modeled are the extension of the state and local sales tax deduction, the tuition and fees deduction, and the educator expense deduction. The Act creates an additional standard deduction of the lesser of $350 ($700 for couples) and the amount of property tax paid for non-itemizers and it reduces the child tax credit refundability threshold to $8,500. It increases the AMT exemption to $46,200 ($69,950 for married couples filing a joint return) and allows the use of personal non-refundable credits regardless of tentative AMT.
• (Jul 02, 2008) - T08-0152 - Individual Income and Estate Tax Provisions in the 2001-08 Tax Cuts with AMT Patch Extended, Distribution of Federal Tax Change by Cash Income Level, 2008
  2008 Distribution of federal tax change by cash income level resulting from the 2001-2008 tax cuts assuming that the 2007 AMT patch is extended and indexed for inflation. The tax cuts include EGTRRA (the landmark 2001 legislation) and JGTRRA (the 2003 act).
• (Jul 02, 2008) - T08-0146 - Individual Income and Estate Tax Provisions in the 2001-08 Tax Cuts, Distribution of Federal Tax Change by Cash Income Level, 2008
  2008 Distribution of federal tax change by cash income level resulting from the 2001-2008 tax cuts, including EGTRRA (the landmark 2001 legislation) and JGTRRA (the 2003 act).
• (Jun 24, 2008) - T08-0139 - Child Tax Credit (CTC), Distribution of Federal Tax Benefits by Cash Income Level, 2008
  2008 Distribution of the benefits of the child tax credit (refundable and nonrefundable portions) by cash income level
• (Jun 18, 2008) - T08-0132 - Extension of AMT Patch in H.R. 6275 As Scheduled for Markup on June 18, 2008, Distribution of Federal Tax Change by Cash Income Level, 2008
  2008 Distribution of federal tax change by cash income level for the extension of the AMT patch in H.R. 6275 (increasing the AMT exemption and allowing personal nonrefundable credits against the AMT)
• (May 27, 2008) - T08-0080 - Distribution of Federal Taxes Under Pre-EGTRRA Individual Income and Estate Tax Law, By Cash Income Level, 2008
  2008 Distribution of individual income tax, payroll tax, corporate income tax, estate tax, and all federal tax (share of total tax and average tax rate) under pre-EGTRRA law by cash income level.
• (May 27, 2008) - T08-0078 - Current-Law Distribution of Federal Taxes By Cash Income Level, 2008
  2008 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 level.
• (May 21, 2008) - T08-0088 - Major Individual Income Tax Elements of H.R. 6049, The Energy and Tax Extenders Act of 2008 Distribution of Federal Tax Change by Cash Income Level, 2008
  Distribution of federal tax changes by cash income level resulting from H.R. 6049, The Energy and Tax Extenders Act of 2008.
• (May 02, 2008) - T08-0090 - Reduce Child Tax Credit Refundability Threshold to $8,500 Distribution of Federal Tax Change by Cash Income Level, 2008
  Distribution of federal tax change by cash income level as a result of reducing the child tax credit refundability threshold to $8,500.
• (Feb 08, 2008) - T08-0058 - Individual Income Tax Measures in H.R. 5140, The Economic Stimulus Act of 2008: As Passed by the House and Senate, Distribution of Federal Tax Change by Cash Income Level, 2008
  2008 Distribution of federal tax change by cash income level for the individual income tax measures in H.R. 5140: The Economic Stimulus Act of 2008, as passed by the House and Senate (the final stimulus legislation).
• (Jan 30, 2008) - T08-0053 - Individual Income Tax Measures in Senate Stimulus Proposal As Reported Out of Committee, Distribution of Federal Tax Change by Cash Income Level, 2008
  2008 Distribution of federal tax change by cash income level for the individual income tax measures in the Economic Stimulus Act of 2008 as reported out of committee(the Senate stimulus legislation).
• (Jan 29, 2008) - T08-0038 - Individual Income Tax Measures in Senate Stimulus Proposal, Distribution of Federal Tax Change by Cash Income Level, 2008
  2008 Distribution of federal tax change by cash income level for the individual income tax measures in the Economic Stimulus Act of 2008 (the Senate stimulus legislation).
• (Jan 29, 2008) - T08-0033 - Individual Income Tax Measures in H.R. 5140: The Recovery Rebates and Economic Stimulus for the American People Act of 2008, Distribution of Federal Tax Change by Cash Income Level, 2008
  2008 Distribution of federal tax change by cash income level for the individual income tax measures in H.R. 5140: The Recovery Rebates and Economic Stimulus for the American People Act of 2008 (the House stimulus legislation).
• (Jan 28, 2008) - T08-0031 - Individual Income Tax Measures in House Stimulus Proposal, Distribution of Federal Tax Change by Cash Income Percentile Adjusted for Family Size, 2008
  2008 Distribution of federal tax change by cash income percentile (adjusted for family size) for the individual income tax measures in the House stimulus proposal. The proposal provides a tax rebate of up to $600 ($1,200 for couples) plus $300 per qualifying child. The rebate is nonrefundable with two exceptions: households with at least $3,000 of earned income will receive a minimum of $300 ($600 for couples) regardless of income tax liability and households receiving at least $1 of rebate will receive the full increase in value for each child. The rebate phases out at a 5 percent rate above %75,000 ($150,000 for couples). Distribution is presented against a baseline of 2008 current law plus extension and indexation of the 2007 AMT patch.
• (Jan 24, 2008) - T08-0028 - Individual Income Tax Measures in House Stimulus Proposal, Distribution of Federal Tax Change by Cash Income Level, 2008
  2008 Distribution of federal tax change by cash income level for the individual income tax measures in the House stimulus proposal. The proposal provides a tax rebate of up to $600 ($1,200 for couples) plus $300 per qualifying child. The rebate is nonrefundable with two exceptions: households with at least $3,000 of earned income will receive a minimum of $300 ($600 for couples) regardless of income tax liability and households receiving at least $1 of rebate will receive the full increase in value for each child. The rebate phases out at a 5 percent rate above %75,000 ($150,000 for couples). Distribution is presented against a baseline of 2008 current law plus extension and indexation of the 2007 AMT patch.
• (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.
• (Jan 11, 2008) - T08-0006 - Reduce 15 Percent Individual Income Tax Rate to 14 Percent Under Pre-EGTRRA Law, Distribution of Federal Tax Change by Cash Income Level, 2008
  2008 Distribution of federal tax change by cash income level for a proposal to reduce the 15 percent statutory income tax rate to 14 percent against a baseline of pre-EGTRRA (the 2001 tax cut) law
• (Jan 11, 2008) - T08-0004 - Reduce 15 Percent Individual Income Tax Rate to 14 Percent, Distribution of Federal Tax Change by Cash Income Level, 2008
  2008 Distribution of federal tax change by cash income level for a proposal to reduce the 15 percent statutory income tax rate to 14 percent
• (Jan 11, 2008) - T08-0002 - Reduce Lowest Individual Income Tax Rate From 10 to 9 Percent, Distribution of Federal Tax Change by Cash Income Level, 2008
  2008 Distribution of federal tax change by cash income level for a proposal to reduce the 10 percent statutory income tax rate to 9 percent
• (Nov 05, 2007) - T07-0326 - Fully Phased In Provisions of H.R. 3996 (as Passed by the House) at 2008 Income Levels, Distribution of Federal Tax Change by Cash Income Level, 2008
  2008 Distribution of federal tax change by cash income level for H.R. 3996 (as passed by the House): The Temporary Tax Relief Act of 2007 incorporating all provisions at 2008 income levels. H.R. 3996 extends the AMT patch by allowing personal nonrefundabel credits against the AMT and increasing the exemption amounts, extends several individual and business tax incentives, and offsets the cost with revenue-raisers including taxation of carried interest and certain nonqualified deferred compensation
• (Oct 26, 2007) - T07-0304 - Major Individual Income Tax Provisions of HR 3970: The Tax Reduction and Reform Act of 2007 Against Pre-EGTRRA Baseline, Distribution of Federal Tax Change by Cash Income Level, 2008
  2008 distribution of federal tax change by cash income level under the major individual income tax provisions of HR 3970: The Tax Reduction and Reform Act of 2007 against pre-EGTRRA baseline
• (Oct 26, 2007) - T07-0302 - Major Individual Income Tax Provisions of HR 3970: The Tax Reduction and Reform Act of 2007, Against Baseline with 2006 AMT Patch Extended and Indexed for Inflation, Distribution of Federal Tax Change by Cash Income Class, 2008
  2008 distribution of federal tax change by cash income level under the major individual income tax provisions in HR 3970: The Tax Reduction and Reform Act of 2007 against Against Baseline with 2006 AMT Patch Extended and Indexed for Inflation
• (Oct 26, 2007) - T07-0300 - Major Individual Income Tax Provisions of HR 3970: The Tax Reduction and Reform Act of 2007 Distribution of Federal Tax Change by Cash Income Level, 2008
  2008 distribution of major individual income tax provisions of HR3970: The Tax Reduction and Reform Act of 2007 by cash income level
• (Jul 23, 2007) - T07-0208 - Integrated Payroll Tax Plan, Distribution of Federal Tax Change by Cash Income Class, 2008
  2008 Distribution of federal tax change by cash income class for a plan that exempts the first $5,000 of wage income from the payroll tax base and eliminates the cap on the Social Security tax base
• (Jun 22, 2007) - T07-0186 - Increase Childless EITC Phase-in and Phase-out Rates to 15.3% and Increase Phase-out Threshold to $10,700, Assuming All Eligible Tax Units File to Claim the Credit, Distribution of Federal Tax Change by Cash Income Class, 2008
  2008 Distribution of federal tax change by cash income class for an increase in the childless earned income tax credit (EITC) phase-in and phase-out rates to 15.3 percent combined with an increase in the phase-out threshold to $10,700, assuming all eligible tax units who do not currently file begin filing to claim the credit
• (Jun 22, 2007) - T07-0184 - Increase Childless EITC Phase-in and Phase-out Rates to 15.3% and Increase Phase-out Threshold to $10,700, Assuming No Change in Filing Behavior, Distribution of Federal Tax Change by Cash Income Class, 2008
  2008 Distribution of federal tax change by cash income class for an increase in the childless earned income tax credit (EITC) phase-in and phase-out rates to 15.3 percent combined with an increase in the phase-out threshold to $10,700, assuming no change in filing behavior results from the credit's expansion
• (Jan 19, 2007) - T07-0021 - Extend 28 Percent Tax Bracket, Pre-EGTRRA Baseline with AMT Fix, Distribution of Federal Tax Change by Cash Income Class, 2010
  2010 Distribution of federal tax change by cash income class for extension of the 28 percent tax bracket after 2010 against a baseline of pre-EGTRRA law plus indexation of the 2006 AMT exemption and allowance of personal credits against the AMT
• (Nov 13, 2006) - T06-0275 - Combined Effect of the 2001-2006 Tax Cuts, Distribution of Federal Tax Change by Cash Income Class, 2008
  2008 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
• (Dec 21, 2005) - T05-0313 - Effect of Not Extending Credit for Elective Deferrals and IRA Contributions (Savers' Credit), Distribution of Federal Tax Change by Cash Income Class, 2008
  2008, Effect of Not Extending Credit for Elective Deferrals and IRA Contributions (Savers' Credit), 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
• (Mar 18, 2004) - T04-0012 - Combined Effect of EGTRRA and JGTRRA:Distribution of Individual Income Tax Change by Cash Income Class, 2008
  2008 Distribution by cash income class of the individual income tax provisions in both the 2001 and 2003 tax acts (EGTRRA and JGTRRA).