2013

Tables:

• (Nov 14, 2012) - T12-0300 - Options to Limit Itemized Deductions Except for Charitable Contributions; Impact on Tax Revenue, 2013-2022
  The 2013-2022 revenue estimates for options to limit itemized deductions except for the deduction for charitable contributions against current law and current policy.
• (Oct 17, 2012) - T12-0273 - Options to Repeal or Limit Itemized Deductions; Impact on Tax Revenue, 2013-2022
  The 2013-2022 revenue estimates for options to repeal or limit itemized deductions under current law, current policy, and current policy with a 20% rate reduction and no AMT.
• (Aug 19, 2011) - T11-0302 - Options to Tax Individuals with Income Over $1 Million; Baseline; Current Law and Current Policy; Impact on Tax Revenue, 2012-21
  2012-2021 Revenue table showing three options for raising taxes on individuals making over $1 million. Options are run against a current law baseline and a current policy baseline.
• (Aug 01, 2011) - T11-0234 - Options to Limit Tax Expenditures for Higher-Income Taxpayers; Impact on Tax Revenue; Baseline: Current Law and Current Policy, 2012-21
  2012-21 dynamic revenue table showing effects of limiting itemized deduction, implementing an effective minimum tax and limiting tax expenditures. Under both current law and current policy.
• (Jun 20, 2011) - T11-0195 - Repeal Exclusion of Employer Sponsored Health Insurance Premiums and Medical Flexible Spending Accounts from Payroll Tax; Baseline: Current Law; Impact on Tax Revenue, 2012-21
  Ten-year revenue estimate of repealing exclusion from HI payroll tax of employer-sponsored health insurance premiums and Medical Flexible Spending Accounts, compared with current law.
• (Apr 07, 2011) - T11-0088 - Reduce Corporate Tax Rate; Repeal Various Income and Payroll Tax Provisions: Impact on Tax Revenue; Baseline: Current Policy; 2012-21
  This table estimates the reduction in federal tax revenue over the period 2012-2021, which would result from reducing the maximum individual and corporate income tax rates to 25 percent. Consistent with this goal, the estimates also assume the repeal of the alternative minimum tax and of the 0.9 percent HI surtax and the 3.8 percent tax on investment income, enacted in the 2010 Healthcare Act. Note: This table does not estimate the revenue effects of the entire budget plan proposed by Rep. Paul Ryan (R-WI).
• (Dec 10, 2010) - T10-0270 - Joint Committee on Taxation Revenue Estimates for Senate Version of 2010 Tax Act; Impact on Tax Revenues, 2011-20
  Revenue estimates on the "Tax Relief, Unemployment Reauthorization, and Job Creation Act of 2010" as scred by the Joint Committee on Taxation for years 2011 to 2020.
• (Oct 06, 2010) - T10-0241 - Automatic IRAs and Alternative Saver's Credit; Baseline: Current Policy; Impact on Income Tax Revenue, 2011-2020
  Table estimating the revenue change from introducing automatic IRA enrollment and an alternative Saver's Credit; see table footnotes for details.
• (Jul 29, 2010) - T10-0188 - Department of the Treasury Revenue Estimates for Extending 2001-03 Tax Cuts and the Administration's High-Income Tax Proposals, 2010-20
  Department of the Treasury Revenue estimates of the 2010-2010 revenue impact of extending the 2001 and 2003 tax cuts. These are not a Tax Policy Center estimates.
• (May 24, 2010) - T10-0120 - Individual, Corporate, and Payroll Tax Revenues under Wyden-Gregg; Baseline: Current Law, 2011-20
  Static revenue impact on individual, corporate, and payroll tax liability from the Bipartisan Tax Fairness and Simplification Act of 2010 for years 2011 to 2020. Run against current law.
• (May 24, 2010) - T10-0117 - Individual, Corporate, and Payroll Tax Revenues under Wyden-Gregg; Baseline: Current Policy, 2011-20
  Static revenue impact on individual, corporate, and payroll tax liability from the Bipartisan Tax Fairness and Simplification Act of 2010 for years 2011 to 2020. Run against current policy which extends the 2009 AMT patch and indexes the AMT exemption, rate bracket thresholds and exemption thresholds for inflation; makes the 2001 and 2003 individual income tax cuts permanent and makes 2009 estate tax law permanent.
• (Mar 09, 2010) - T10-0094 - Roadmap for America's Future Act of 2010; Revenue Projections; Multiple Baselines, 2011-2020
  2011-2020, Revenue impact of Congressman Ryan's 2010 tax reform propoal.
• (Jan 25, 2010) - T10-0010 - Expand Child and Dependent Care Tax Credit; Multiple Baselines; Impact on Tax Revenues: 2011-20
  Revenue table for expanding the child and dependent care tax credit.
• (Nov 12, 2009) - T09-0442 - 5 Percent Broad Based Value Added Tax (VAT), Impact on Tax Revenue ($ billions), 2010-19
  Revenue table for a 5 percent broad based value added tax.
• (Oct 27, 2009) - T09-0416 - Revenue Impact of Various Estate Tax Reform Proposals, 2010-2019
  Revenue table for years 2010 to 2019 showing the impact of four estate tax reform proposals.
• (Oct 09, 2009) - T09-0408 - Repeal 10 Percent Bracket Impact on Individual Income Tax Revenue ($ billions), 2010-19
  2010-2019 Revenue table of impact on individual income tax revenue due to repealing the 10 percent tax bracket as compared to Administration's baseline and Administration's 2010 fiscal year budget.
• (Oct 06, 2009) - T09-0401 - Revenue Impact of Various Estate Tax Reform Proposals, 2010-2019
  Projections of the revenue impact for a variety of estate tax reforms.
• (Sep 09, 2009) - T09-0379 - Expand Child and Dependent Care Tax Credit (CDCTC), Impact on Individual Income Tax Revenue ($ billions), 2009-19
  Revenue table for an expansion of the child and dependent care tax credit that makes CDCTC fully refundable; indexes thresholds and expense limits for inflation; increases expense limit per child to $5,000; and increases the maximum credit rate to 50 percent.
• (Jun 24, 2009) - T09-0339 - Medical Expense Deduction Floor Raised to 10 Percent of AGI Impact on Individual Income Tax Revenue ($ billions), 2010-19
  Ten year revenue impact due to increasing the medical deduction floor to 10% of AGI - against current law and Administration's baseline.
• (Jun 04, 2009) - T09-0326 - Alternatives to the Administration's 28-Percent Limitation on Itemized Deductions Impact on Tax Revenue ($ billions), 2010-19
  2010-2019 Revenue impact of various alternatives to the Administration's 28% limitation on itemized deductions.
• (May 28, 2009) - T09-0281 - Projected Individual Income Tax Revenue from Taxation of Social Security Benefits ($ billions), 2009-19
  Projections of individual income tax revenue from social security benefits for 2009 through 2019 under current law, the Administration's baseline, and the FY2010 budget proposal.
• (May 22, 2009) - T09-0278 - Revenue for Various Assumptions Regarding ESI Exclusion Repeal and Tax Credit Refundability under the Patients' Choice Act (billions$)
  Revenue table showing various affects of repealing ESI in combination with a tax credit.
• (May 12, 2009) - T09-0228 - Various Reforms of the ESI Exclusion Impact on Tax Revenue ($ billions), 2010-19
  Tax Revenue impact due to various reforms of the ESI exclusion for years 2010 to 2019.
• (May 12, 2009) - T09-0207 - Revenue Raising Options Impact on Tax Revenue ($ billions), 2010-19
  Options to raise tax revenue for 2010 to 2019.
• (Feb 17, 2009) - T09-0111 - Extension of Stimulus Provisions Impact on Individual Income Tax Revenue ($ billions), 2010-19
  Impact on individual income tax revenue due to extending certian 2009 Stimulus provisions through 2019. Provisions include the AMT patch, Making Work Pay Credit, Economic Recovery Payments, Earned Income Tax credit and Child Tax Credit expansion.
• (Feb 05, 2009) - T09-0084 - Repeal the 85 Percent Inclusion Rate for Social Security Benefits Impact on Individual Income Tax Liability and Revenue ($ billions), 2009-19
  Revenue impact on indiviual income tax liabilties due to temporarily repealing the 85 percent inclusion rate for Social Security benfits for those whose modified AGI is greater than $34,000 ($44,000 for married couples filing jointly) effective 01/01/09 and sunsets 12/31/10.
• (Jan 22, 2009) - T09-0023 - Expansion of Child and Dependent Care Tax Credit (CDCTC) Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2009-18
  Revenue impact of expanding the Child and Dependent Care Tax Credit (CDCTC) for years 2009 and 2010. Expansion would include allowing full refundability and indexing and altering the expense limit to be $5,000 per qualified child for a maximum of two children. This is in addition to President Obama's expansion proposal. Impact shown with and without the indexed extentsion of the AMT patch.
• (Jan 21, 2009) - T09-0039 - Options for Reforming the Child Tax Credit (CTC) Baseline: $8,500 Threshold Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2009-18
  The static impact on income tax liability and revenue for the years 2009-18 due to reforming the Child Tax Credit (CTC) to have a earnings threshold for refundability of $0 against a current law baseline with a threshold of $8,500 in the years 2009 and 2010.
• (Jan 21, 2009) - T09-0038 - Options for Reforming the Child Tax Credit (CTC) Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2009-18
  The static impact on income tax liability and revenue for the years 2009-18 due to reforming the Child Tax Credit (CTC) to have a earnings threshold for refundability of $0, $3000, and $8500 in the years 2009 and 2010.
• (Dec 22, 2008) - T08-0279 - President-Elect Obama's EITC Proposal Impact on Tax Revenue, 2009-18
  The tax revenue impact due to President-elect Obama's proposal to expand childless EITC, increase the credit rate for more than three children and increase the phase-out threshold for joint filers, years 2009-2018.
• (Dec 11, 2008) - T09-0022 - Repeal Age Limitations on Childless EITC, Static Impact on Individual Income Tax Revenue ($ billions), 2009-18
  Static revenue impact of repealing the age limitations on the childless EITC.
• (Oct 20, 2008) - T08-0266 - Estate Tax Repeal and Reform Proposals: Revenue Effect, 2009-2018
  2009-2018 revenue impacts of estate tax repeal and reform proposals
• (Oct 20, 2008) - T08-0264 - Estate Tax Returns and Liability Under Current Law and Various Reform Proposals 2008-2018
  Estate tax returns and liability under current law and a variety of reform proposals, 2008-2018
• (Oct 20, 2008) - T08-0260 - Aggregate Projections: Estate Tax Returns and Liability, 2004-18
  2004-2018 revenue projections for estate tax returns and liability under pre-EGTRRA law and current law
• (Oct 09, 2008) - T08-0277 - Options for Reforming the Child Tax Credit (CTC) Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2009-18
  Revenue impact on individual income tax due to reforming the Child Tax Credit's (CTC) thresholds and refundabilty rate.
• (Aug 22, 2008) - T08-0209 - Options to Expand the Child and Dependent Care Tax Credit, Impact on Tax Revenue (billions of $), 2009-18
  This table shows the incremental impact on tax revenue of various options to expand the child and dependent care tax credit.
• (Aug 14, 2008) - T08-0193 - Senator Barack Obama's Tax Proposals of August 14, 2008: Stump Speech Version (With Payroll Surtax), Fully Phased In Impact on Tax Revenue, 2009-18
  Impact of Senator Barack Obama's fully phased in tax proposals, as described in stump speeches, on tax revenue between 2009 and 2018.
• (Aug 14, 2008) - T08-0192 - Senator Barack Obama's Tax Proposals of August 14, 2008: Economic Advisers' Version (No Payroll Surtax), Impact on Tax Revenue, 2009-18
  The impact of Senator Barack Obama's tax proposals, as described by his economic advisers, on 2009-2018 tax revenue.
• (Jun 27, 2008) - T08-0144 - McCain and Obama Estate Tax Proposals, Estate Tax Returns and Liability, 2009-18
  2009-18 Comparison of the static impact on estate tax returns and liability for the proposals of Senator McCain and Senator Obama
• (Jun 24, 2008) - T08-0138 - Options to Expand Bottom Tax Bracket, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2009-18
  2009-18 Static impact on individual income tax liability and revenue for two options to expand the width of the bottom tax bracket: (1) double bottom bracket width and (2) double bottom bracket width through 2010, increase by 15 percent thereafter
• (Jun 18, 2008) - T08-0134 - Extend and Index AMT Patch for Inflation, Static Impact on Tax Liability, Revenue ($ billions) and AMT Taxpayers (millions), 2008-18
  2008-18 Static impact on individual income tax liability and revenue for a permanent extension and indexation of the 2007 AMT patch against both current law and tax cuts extended baselines. Also includes the number of AMT taxpayers under the proposal and the liability and revenue implications for full repeal.
• (Jun 16, 2008) - T08-0131 - Senator Barack Obama's Tax Proposals Against a Tax Cuts Extended, AMT Patched Baseline, Static Impact on Tax Liability, 2009-18
  2009-18 Static impact on tax liability for Senator Barack Obama's tax proposals against a baseline in which the tax cuts are extended and the 2007 AMT patch extended and indexed for inflation
• (Jun 16, 2008) - T08-0130 - Senator Barack Obama's Tax Proposals, Static Impact on Tax Liability, 2009-18
  2009-18 Static impact on tax liability for Barack Obama's tax proposals
• (Jun 16, 2008) - T08-0129 - Senator Barack Obama's Tax Proposals, Impact on Tax Revenue, 2009-18
  2009-18 Impact on tax revenue for Senator Barack Obama's tax proposals
• (Jun 16, 2008) - T08-0128 - Senator John McCain's Tax Proposals Against a Tax Cuts Extended, AMT Patched Baseline, Static Impact on Tax Liability, 2009-18
  2009-18 Static impact on tax liability for Senator John McCain's tax proposals against a baseline in which the tax cuts are extended and the 2007 AMT patch extended and indexed for inflation
• (Jun 16, 2008) - T08-0127 - Senator John McCain's Tax Proposals, Static Impact on Tax Liability, 2009-18
  2009-18 Static impact on tax liability for Senator John McCain's tax proposals
• (Jun 16, 2008) - T08-0126 - Senator John McCain's Tax Proposals, Impact on Tax Revenue, 2009-18
  2009-18 Impact on tax revenue for Senator John McCain's tax proposals
• (Jun 13, 2008) - T08-0125 - Options to Adjust Social Security Earnings Cap, Static Impact on Individual Income and Payroll Tax Liability and Revenue, 2009-18
  2009-18 Static impact on invidual income and payroll tax liability and revenue for two options to increase the maximum taxable amount of earnings for Social Security
• (Jun 11, 2008) - T08-0106 - Senator Barack Obama's Tax Proposals Against a Tax Cuts Extended, AMT Patched Baseline, Static Impact on Tax Liability, 2009-18
  2009-18 Static impact on tax liability for Senator Barack Obama's tax proposals against a baseline in which the tax cuts are extended and the 2007 AMT patch extended and indexed for inflation
• (Jun 11, 2008) - T08-0105 - Senator Barack Obama's Tax Proposals, Static Impact on Tax Liability, 2009-18
  2009-18 Static impact on tax liability for Barack Obama's tax proposals
• (Jun 11, 2008) - T08-0104 - Senator Barack Obama's Tax Proposals, Impact on Tax Revenue, 2009-18
  2009-18 Impact on tax revenue for Senator Barack Obama's tax proposals
• (Jun 11, 2008) - T08-0103 - Senator John McCain's Tax Proposals Against a Tax Cuts Extended, AMT Patched Baseline, Static Impact on Tax Liability, 2009-18
  2009-18 Static impact on tax liability for Senator John McCain's tax proposals against a baseline in which the tax cuts are extended and the 2007 AMT patch extended and indexed for inflation
• (Jun 11, 2008) - T08-0102 - Senator John McCain's Tax Proposals, Static Impact on Tax Liability, 2009-18
  2009-18 Static impact on tax liability for Senator John McCain's tax proposals
• (Jun 11, 2008) - T08-0101 - Senator John McCain's Tax Proposals, Impact on Tax Revenue, 2009-18
  2009-18 Impact on tax revenue for Senator John McCain's tax proposals
• (May 06, 2008) - T08-0072 - Double Child Tax Credit (CTC) for Newborns Under 1 Year of Age Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2009-18
  The impact on individual income tax liability and revenue from double child tax credit for newborns.
• (Apr 16, 2008) - T08-0071 - Elements of Senator John McCain's Proposed Tax Plans, Impact on Tax Revenue, 2009-18
  Impact on tax revenue for select components of Senator John McCain's proposed tax plans including (1) permanent extension of the 2001 and 2003 tax cuts, (2) repeal of the AMT, (3) estate tax reform, (4) doubling of the dependent exemption, (5) reduction of the corporate income tax rate and full expensing, and other provisions.
• (Apr 16, 2008) - T08-0070 - Set Dependent Exemption Amount to Double the Personal Exemption Amount, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2009-18
  2009-18 Static impact on individual income tax liability for a proposal to set the dependent exemption to double the personal exemption against four baselines: (1) current law, (2) current law with AMT patch extended, (3) current law with AMT repealed, and (4) tax cuts extended with AMT repealed.
• (Apr 09, 2008) - T08-0069 - Five Interpretations of Senator Obama's Proposal to Exempt Seniors Earning Less than $50,000 from Income Tax Against Baselines With and Without the 2007 AMT Patch Extended Static Impact on Individual Income Tax Liability and Revenue ($ billions),
  Five interpretations of Senator Obama's proposal to exempt seniors earning less than $50,000 from income tax against baselines with and without the 2007 AMT patch extended. Table reports the static impact on individual income iax liability and revenue.
• (Feb 11, 2008) - T08-0065 - Options to Make Permanent Components of the 2001-06 Tax Cuts, Static Impact on Individual Income and Estate Tax Liability and Revenue ($ billions), 2009-18
  2009-18 Static impact on individual income and estate tax liability for three options to make permanent components of the 2001-06 tax cuts: (1) extending the 10 percent bracket, child credit, and marriage penalty relief, (2) option one plus extending the 25 and 28 percent brackets, and (3) option two plus extending the 33 and 35 percent brackets, the rate reductions on capital gains and dividends, and repeal of PEP and Pease
• (Feb 11, 2008) - T08-0064 - Options to Limit the Extension of the 2001-06 Tax Cuts Above $200,000, Static Impact on Individual Income and Estate Tax Liability and Revenue ($ billions), 2009-18
  2009-18 Static impact on individual income and estate tax liability for two options to limit the extension of the 2001-06 tax cuts: (1) rolling back the tax cuts for those with incomes above $200K and (2) rolling back the tax cuts for those with incomes above $200K and freezing 2009 estate tax law
• (Feb 11, 2008) - T08-0063 - Options to Limit the Extension of the 2001-06 Tax Cuts Above $250,000, Static Impact on Individual Income and Estate Tax Liability and Revenue ($ billions), 2009-18
  2009-18 Static impact on individual income and estate tax liability for two options to limit the extension of the 2001-06 tax cuts: (1) rolling back the tax cuts for those with incomes above $125K ($250K for couples) and freezing 2009 estate tax law and (2) rolling back the top two income tax rates, rolling back the rate cuts for capital gains and qualified dividends, restoring PEP and Pease, and freezing 2009 estate tax law
• (Jan 30, 2008) - T08-0050 - Options to Index the AMT to Prevent Growth in the Number of AMT Taxpayers, Static Impact on Individual Income Tax Revenue ($ billions), 2008-18
  2008-18 Static impact on individual income tax revenue for two options to index the AMT to prevent growth in the number of AMT taxpayers. The first extends the AMT patch, indexes the brackets, and indexes the exemption for inflation. The second does the same, but increases the exemption by 5 percent annually. The table also includes the interaction effect of extending EGTRRA and JGTRRA.
• (Jan 02, 2008) - T08-0001 - Options to Adjust Social Security Earnings Cap, Static Impact on Individual Income and Payroll Tax Liability and Revenue ($ billions), 2009-18
  2009-18 Static impact on individual income and payroll tax liability and revenue for two options to adjust the maximum amount of earnings subject to payroll taxes. The first eliminates the cap entirely; the second creates a "donut hole," earnings between the current maximum and $200,000 (indexed for wage growth after 2009) are not taxed but earnings above $200,000 are.
• (Dec 21, 2007) - T07-0344 - H.R. 3818, The Republican Study Committee Taxpayer Choice Act, Impact on Individual Income Tax Revenue with Behavioral Response ($ billions), 2008-18
  2008-18 Impact on individual income tax revenue for H.R. 3818, the Republican Study Committee's Taxpayer Choice Act (with a behavioral response). H.R. 3818 permanently repeals the individual alternative minimum tax (AMT), permanently extends the 2003 rate cuts on capital gains and dividends, and allows an election between the current tax code and an alternative tax code with no deductions or credits and reduced rates.
• (Dec 04, 2007) - T07-0338 - Major Individual Income and Estate Tax Components of Former Sen. Fred Thompson's Tax Plan, Impact on Individual Income and Estate Tax Revenue with Behavioral Response ($ billions), 2009-18
  2009-18 Impact on individual income and estate tax revenue for the major individual income and estate tax components of former Senator Fred Thompson's tax plan with a behavioral response. Provisions extend the 2001-2006 tax cuts; repeal the individual alternative minimum tax (AMT); and allow taxpayers a choice between the current tax system and an alternative tax system with no itemized deductions or credits but larger standard deductions and personal exemptions and lower rates. Estimates incorporate an income elasticity (with respect to the net-of-tax rate) of 0.4.
• (Dec 03, 2007) - T07-0337 - Major Ind. Income and Estate Tax Components of Former Sen. Fred Thompson's Tax Plan Against a Baseline with the 2001-2006 Tax Cuts Extended and a Permanent AMT Patch, Static Impact on Ind. Income and Estate Tax Liability and Revenue ($ billions), 2009-18
  2009-18 Static impact on individual income and estate tax liability and revenue for the major individual income and estate tax components of former Senator Fred Thompson's tax plan against a baseline with the 2001-2006 tax cuts extended and a permanent AMT patch. Provisions repeal the individual alternative minimum tax (AMT) and allow taxpayers a choice between the current tax system and an alternative tax system with no itemized deductions or credits but larger standard deductions and personal exemptions and lower rates.
• (Dec 03, 2007) - T07-0332 - Major Individual Income and Estate Tax Components of Former Sen. Fred Thompson's Tax Plan, Static Impact on Individual Income and Estate Tax Liability and Revenue ($ billions), 2009-18
  2009-18 Static impact on individual income and estate tax liability and revenue for the major individual income and estate tax components of former Senator Fred Thompson's tax plan. Provisions extend the 2001-2006 tax cuts; repeal the individual alternative minimum tax (AMT); and allow taxpayers a choice between the current tax system and an alternative tax system with no itemized deductions or credits but larger standard deductions and personal exemptions and lower rates.
• (Nov 06, 2007) - T07-0328 - Earned Income Tax Credit Provisions in H.R. 3970: The Tax Reduction and Reform Act of 2007, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2008-17
  2008-17 Static impact on individual income tax liability for the earned income tax credit provisions in H.R. 3970, The Tax Reduction and Reform Act of 2007. EITC provisions in the bill increase the phase-in and phase-out rates for the childless EITC to 15.3 percent and increase the phase-out threshold for the childless EITC to $10,900 in 2008 (indexed for inflation). Addenda show the number of childless EITC claimants under three different scenarios.
• (Sep 13, 2007) - T07-0298 - Tax Expenditure for Child and Dependent Care Tax Credit ($ billions), 2006-17
  2006-17 Estimates of the reduction in tax revenue due to the credit for child and dependent care expenses against four baseline assumptions: current law, current law with AMT relief, tax cuts extended, and tax cuts extended with AMT relief.
• (Aug 07, 2007) - T07-0212 - Tax Capital Gains and Qualified Dividends as Ordinary Income, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2007-17
  2007-17 Static impact on individual income tax liability and revenue for a proposal to repeal the preferential tax rates on capital gain and dividend income
• (Jul 23, 2007) - T07-0207 - Integrated Payroll Tax Plan, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2008-17
  2008-17 Static impact on individual income tax liability and revenue for a plan that exempts the first $5,000 of wage income from the payroll tax base and eliminates the cap on the Social Security tax base
• (Jun 19, 2007) - T07-0164 - State and Local Tax Deduction Options, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2007-17
  2007-17 Static impact on individual income tax liability and revenue for five options to repeal or modify the state and local tax deduction and individual alternative minimum tax. Options are shown against a current-law baseline and a tax cuts extended baseline.
• (Jun 05, 2007) - T07-0163 - Options to Expand the Earned Income Tax Credit for Childless Workers, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2008-17
  2008-17 Impact on individual income tax liability and revenue for three options to expand the earned income tax credit for childless workers: (1) increasing the phase-in and phase-out thresholds, (2) increasing the thresholds and extending eligibility to 21-24 year-olds, and (3) increasing the thresholds and extending eligibility to 18-24 year-olds
• (May 18, 2007) - T07-0216 - Unified Tax Plans Against Tax Cuts Extended with AMT Indexed For Inflation Baseline, Static Impact on Revenue ($ billions), 2008-17
  2008-17 Static impact on tax liability and revenue for four plans to reform the individual income tax and estate tax against a baseline in which the 2001-06 tax cuts are extended and the AMT is indexed for inflation from 2006 levels.
• (May 18, 2007) - T07-0215 - Unified Tax Plans Against Tax Cuts Extended Baseline, Static Impact on Revenue ($ billions), 2008-17
  2008-17 Static impact on tax liability and revenue for four plans to reform the individual income tax and estate tax against a baseline in which the 2001-06 tax cuts are extended.
• (Apr 13, 2007) - T07-0126 - Options to Extend the 2001-2006 Tax Cuts, Static Impact on Individual Income and Estate Tax Liability and Revenue ($ billions), 2008-17
  2008-17 Static impact on individual income and estate tax liability for three options to extend the 2001-2006 tax cuts: (1) extending the income tax cuts and estate tax repeal, (2) extending the income tax cuts for those with income below $200,000, and (3) extending the income tax cuts for those with income below $200,000 and freezing the estate tax in its 2009 form
• (Mar 26, 2007) - T07-0108 - Options to Expand the Child Tax Credit, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2007-17
  2007-17 Static impact on tax liability and revenue for five options to expand the child tax credit including lowering the threshold for refundability of the credit and making the credit fully refundable. Also presents estimates of the number of children newly eligible for the credit and with an increased or decreased credit as a result of the plans.
• (Mar 23, 2007) - T07-0107 - Tax Capital Gains as Ordinary Income, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2007-17
  2007-17 Static impact on individual income tax liability and revenue from taxing capital gains as ordinary income. Static estimates assume no behavioral changes in response to the tax increase.
• (Mar 15, 2007) - T07-0101 - Options to Make Permanent Components of the 2001-2006 Tax Cuts, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2007-17
  2007-17 Impact on individual income tax liability and revenue for three options to make permanent components of the 2001-2006 tax cuts: (1) the 10-percent bracket, child credit, and marriage penalty relief, (2) the above plus the 25 and 28 percent brackets, (3) the above plus the 33 and 35 percent brackets, the preferential rates on capital gains and qualifying dividends, and repeal of the phase-out of personal exemptions and itemized deductions
• (Mar 13, 2007) - T07-0034 - Index AMT to 2006 Levels, The Baseline is Tax Cuts Extended with the Itemized Deduction Treated as a 15% Credit and AMT Treated as in 2006, Static Impact on Revenue ($ billions), 2009-17
  2009-17 Static impact on tax liability and revenue of indexing the AMT at 2006 levels, assuming the tax cuts are extended and taxpayers must choose between the standard deduction and a credit equal to 15 percent of itemized deductions
• (Mar 13, 2007) - T07-0033 - Index AMT and Increase Top Tax Rate, The Baseline is Tax Cuts Extended with the Itemized Deduction Treated as a 15% Credit and AMT Treated as in 2006, Static Impact on Revenue ($ billions), 2009-17
  2009-17 Static impact on tax liability and revenue of indexing the AMT at 2006 levels and increasing the top marginal rate to 39.6 percent, assuming the tax cuts are extended and taxpayers must choose between the standard deduction and a credit equal to 15 percent of itemized deductions
• (Feb 19, 2007) - T07-0095 - Options to Expand the Earned Income Tax Credit for Childless Workers, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2007-17
  2007-17 Impact on tax liability and revenue for three options to expand the Earned Income Tax Credit for workers with no children: increasing the phase-in and phase-out rates and increasing the phase-out threshold, extending the phase-in range and increasing the phase-out threshold, and increasing the phase-in and phase-out rates to match the payroll tax rates and increasing the phase-out threshold
• (Feb 19, 2007) - T07-0093 - Options to Expand the Earned Income Tax Credit for Families with Three or More Children, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2007-17
  2007-17 Impact on tax liability and revenue for three options to expand the Earned Income Tax Credit for families with three or more children: increasing the phase-in rate, increasing the phase-in rate and reducing the phase-out threshold, and increasing the phase-in rate by a smaller amount and reducing the phase-out threshold
• (Feb 06, 2007) - T07-0041 - Reduce Top Individual Income Tax Rate to 30 Percent, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2008-17
  2008-17 Impact on individual income tax liability and revenue of reducing the the top two income tax rates from 33 and 35 percent to 30 percent, assuming the 2001-2006 tax cuts are made permanent
• (Jan 26, 2007) - T07-0036 - Eliminate the Cap on Social Security, Static Impact on Revenue ($ billions), 2009-13
  2009-13 Static impact on tax liability and revenue of eliminating the cap on earnings subject to social security payroll taxes
• (Jan 26, 2007) - T07-0035 - Change Social Security Rate to 5.35% and Eliminate the Cap on Social Security, Static Impact on Revenue ($ billions), 2009-13
  2009-13 Static impact on tax liability and revenue of eliminating the cap on earnings subject to social security payroll taxes and reducing the rate for both employer and employee to 5.35 percent
• (Jan 26, 2007) - T07-0032 - Change Itemized Deduction to 15% Credit, Static Impact on Revenue ($ billions), 2009-13
  2009-13 Static impact on tax liability and revenue of allowing taxpayers to choose between the standard deduction and a credit equal to 15 percent of itemized deductions, assuming the 2001-2006 tax cuts are extended
• (Jan 19, 2007) - T07-0026 - Extend Marriage Penalty Relief, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2008-17
  2008-17 Impact on tax liability and revenue for extension of marriage penalty relief (including the increased standard deduction, 15 percent bracket amount, and increased EITC phase-out threshold for joint filers and other provisions) against a current law baseline and a baseline of current law plus indexation of the 2006 AMT exemption and allowance of personal credits against the AMT
• (Jan 19, 2007) - T07-0023 - Extend Child Tax Credit, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2008-17
  2008-17 Impact on tax liability and revenue for extending the expanded child credit (the increased child credit amount, expanded refundability, and allowance against the AMT) against a current law baseline and a baseline of current law plus indexation of the 2006 AMT exemption and allowance of personal credits against the AMT
• (Jan 19, 2007) - T07-0020 - Extend 28 Percent Tax Bracket, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2008-17
  2008-17 Impact on tax liability and revenue for extending the 28 percent income tax bracket after 2010 against a current law baseline and baseline of current law plus indexation of the 2006 AMT exemption and allowance of personal credits against the AMT
• (Jan 19, 2007) - T07-0017 - Extend 25 Percent Tax Bracket, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2008-17
  2008-17 Impact on tax liability and revenue for extending the 25 percent income tax bracket after 2010 against a current law baseline and baseline of current law plus indexation of the 2006 AMT exemption and allowance of personal credits against the AMT
• (Jan 19, 2007) - T07-0014 - Extend 10 Percent Tax Bracket, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2008-17
  2008-17 Impact on tax liability and revenue for extending the 10 percent income tax bracket after 2010 against a current law baseline and baseline of current law plus indexation of the 2006 AMT exemption and allowance of personal credits against the AMT
• (Jan 17, 2007) - T07-0070 - Extend Certain Individual Income Tax Provisions in 2001-6 Tax Cuts Plus Repeal AMT and Extend 2009 Estate Tax Law, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2007-17
  2007-17 Impact on individual income tax liability and revene for three plans to extend select provisions of the 2001-2006 tax cuts and repeal the alternative minimum tax
• (Jan 11, 2007) - T07-0009 - Top Individual Income Tax Rate of 39.6 Percent on Taxable Income Greater than $500,000, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2007-16
  2007-16 Static impact on individual income tax liability and revenue of creating a new top tax bracket of 39.6 percent at $500,000
• (Jan 05, 2007) - T07-0008 - Repeal Individual Alternative Minimum Tax (AMT), Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2007-17
  2007-17 Estimates of the static impact on individual income tax liability and revenue for repealing the individual alternative minimum tax (AMT)
• (Jan 03, 2007) - T07-0005 - Refundability Options for Child Tax Credit (CTC), Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2007-16
  2007-16 Estimates of the static impact on individual income tax liability and revenue for two options affecting the refundable portion of the child tax credit
• (Dec 08, 2006) - T06-0316 - Freeze the One-Third Repeal of the Personal Exemption Phaseout (PEP) and Limitation on Itemized Deductions (Pease), Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2007-16
  2007-16 Impact on tax liability and revenue of freezing the repeal of the personal exemption phase-out and the limitation on itemized deductions at their 2006 levels
• (Oct 30, 2006) - T06-0249 - Allow State and Local Tax Deduction in AMT, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2006-15
  Allow the state and local tax deduction in calculating AMT liability, static impact on individual income tax liability and revenue
• (Oct 11, 2006) - T06-0245 - EGTRRA, JGTRRA, and WFTRA Full Extension and Limited Extension, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2007-16
  Relative impact of extending all tax cuts and extending only the top two marginal rates and capital gains rates
• (Sep 21, 2006) - T06-0244 - Previously Enacted AMT Relief and Extension of 2006 AMT Relief, Assuming Permanent Extension of EGTRRA, JGTRRA, and WFTRA Baseline, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2007-16
  Preliminary estimates of the cost of AMT relief
• (Sep 21, 2006) - T06-0243 - AMT Relief with Pre-EGTRRA Baseline, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2001-16
  Preliminary estimates of the cost of AMT relief
• (Aug 31, 2006) - T06-0242 - Combined Impact of EGTRRA, JGTRRA, and WFTRA (Assuming Permanent Extension): Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2007-16
  Impact of EGTRRA, JGTRRA, and WFTRA on Individual Income Tax Liabilities.
• (Aug 01, 2006) - T06-0223 - H.R.5970 as Passed by the House, Estate Tax Returns and Liability, 2007-16
  Preliminary estimates of H.R. 5970: Estate Tax and Extension of Tax Relief Act of 2006, as Passed by the House
• (Jul 19, 2006) - T06-0213 - Impose Dollar Limit on 2001-2004 Individual Income Tax Cuts, Static Impact on Individual Income Tax Liability and Revenue from Imposing Dollar Limits on 2001-2004 Individual Income Tax Cuts, 2007-16
  2007-2016, Impose Dollar Limit on 2001-2004 Individual Income Tax Cuts, Static Impact on Individual Income Tax Liability and Revenue ($ billions)
• (Jul 19, 2006) - T06-0212 - Landrieu Estate Tax Proposal, Estate Tax Returns and Liability, 2007-16
  Preliminary estimates of the Sen. Landrieu's Estate Tax Proposal (S.3626)
• (Jun 23, 2006) - T06-0186 - H.R. 5638 as Amended and Passed by The House, The Permanent Estate Tax Relief Act of 2006: Estate Tax Returns and Liability, 2007-16
  Estimates of H.R. 5638, The Permanent Estate Tax Relief Act of 2006, as amended and passed by the House. Revenue effects from both options: assuming the top capital gains rate is made permanent at 15% after 2010, and assuming the top capital gains rate returns to 20% after 2010.
• (Jun 20, 2006) - T06-0169 - H.R. 5638, The Permanent Estate Tax Relief Act of 2006: Estate Tax Returns and Liability, 2007-16
  Preliminary analysis of the reported Thomas estate tax proposal. Revenue effects from both options: assuming the top capital gains rate is made permanent at 15% after 2010, and assuming the top capital gains rate returns to 20% after 2010.
• (Jun 08, 2006) - T06-0147 - Reported Snowe Estate Tax Proposal: Estate Tax Returns and Liability, 2007-16
  Preliminary analysis of Senator Snowe's reported estate tax proposal.
• (Jun 07, 2006) - T06-0137 - Kyl Estate Tax Alternative, Estate Tax Returns and Liability, 2007-16
  Preliminary analysis of Senator Kyl's reported estate tax alternative.
• (Mar 10, 2006) - T06-0055 - 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, Static Impact on Individual Income Tax Liability and Revenue
• (Feb 01, 2006) - T06-0028 - Create Top Individual Income Tax Bracket With 39.6 Percent Rate, Static Impact on Individual Income Tax Liability and Revenue, 2006-15
  2006-15, Create Top Individual Income Tax Bracket With 39.6 Percent Rate, Static Impact on Individual Income Tax Liability and Revenue
• (Jan 18, 2006) - T06-0003 - Options for Expanding the Child Tax Credit, Revenue Effects of 4 Child Tax Credit Reform Options by Fiscal Year, 2006-15
  2006-15, Revenue Effects of 4 Child Tax Credit Reform Options by Fiscal Year
• (Jan 18, 2006) - T06-0002 - Options for Expanding the Child Tax Credit, Revenue Effects of 4 Child Tax Credit Reform Options by Calendar Year, 2006-15
  2006-15, Revenue Effects of 4 Child Tax Credit Reform Options by Calendar Year
• (Jan 04, 2006) - T06-0001 - Repeal Personal Exemption Phaseout (PEP) and Limitation on Itemized Deductions (Pease)
  2006-15, Repeal Personal Exemption Phaseout (PEP) and Limitation on Itemized Deductions (Pease), Static Impact on Individual Income Tax Liability and Revenue
• (Nov 03, 2005) - T05-0282 - State and Local Tax Deduction Options, Static Impact on Individual Income Tax Liability, 2005-15
  2005-15, State and Local Tax Deduction Options, Static Impact on Individual Income Tax Liability
• (Oct 19, 2005) - T05-0264 - Rollback of Individual Income Tax Rates, Static Impact on Individual Income Tax Liability and Revenue, 2005-15
  2005-15, Rollback of Individual Income Tax Rates, Static Impact on Individual Income Tax Liability and Revenue
• (May 03, 2005) - T05-0072 - Options for Reforming the Estate Tax: Static Impact on Estate Tax Liability, 2006-15
  2006-15, Options for Reforming the Estate Tax: Static Impact on Estate Tax Liability ($ billions)
• (Feb 07, 2005) - T05-0016 - Unified Tax Plans Against Extended Law Baseline, Effect on Federal Tax Revenues, 2005-2014
  2005-2014, Unified Tax Plans Against Extended Law Baseline, Effect on Federal Tax Revenues
• (Feb 07, 2005) - T05-0015 - Unified Tax Plans Against Current Law Baseline, Effect on Federal Tax Revenues, 2005-2014
  2005-2014, Unified Tax Plans Against Current Law Baseline, Effect on Federal Tax Revenues
• (Dec 08, 2004) - T04-0174 - Repealing the AMT and Disallowing the Deduction for State and Local Taxes: Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2005-14
  2005-14: Repealing the AMT and Disallowing the Deduction for State and Local Taxes: Static Impact on Individual Income Tax Liability and Revenue ($ billions).
• (Nov 02, 2004) - T04-0173 - Rollback the Repeal of Pease and PEP vs. Current-Law Baseline: Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2005-14
  2005-14, Rollback the Repeal of Pease and PEP vs. Current-Law Baseline: Static Impact on Individual Income Tax Liability and Revenue ($ billions)
• (Oct 19, 2004) - T04-0160 - Working Families Tax Relief Act of 2004: Effect on Aggregate AMT Projections, 2005-2014
  2005-14, Working Families Tax Relief Act of 2004: Effect on Aggregate AMT Projections
• (Oct 13, 2004) - T04-0159 - Fiscal-year revenue changes due to selected Kerry proposals, 2005-14
  2005-2014, Fiscal-year revenue changes due to selected Kerry proposals
• (Oct 13, 2004) - T04-0158 - Calendar-year revenue changes due to selected Kerry proposals, 2005-14
  2005-2014, Calendar-year revenue changes due to selected Kerry proposals
• (Oct 13, 2004) - T04-0157 - Kerry Plan vs. Extended Baseline, Static Impact on Individual Income and Estate Tax Liability, 2005-14
  2005-14, Kerry Plan vs. Extended Baseline, Static Impact on Individual Income and Estate Tax Liability
• (Oct 13, 2004) - T04-0156 - Kerry Plan vs. Current-Law Baseline, Static Impact on Individual Income and Estate Tax Liability, 2005-14
  2005-14, Kerry Plan vs. Current-Law Baseline, Static Impact on Individual Income and Estate Tax Liability
• (Oct 05, 2004) - T04-0155 - College Opportunity Tax Credit (COTC): Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2005-14
  2005-14, College Opportunity Tax Credit (COTC), Static Impact on Individual Income Tax Liability and Revenue
• (Sep 09, 2004) - T04-0117 - Aggregate AMT Projections, 2004-2014
  2004-2014, Aggregate AMT Projections
• (Aug 25, 2004) - T04-0116 - Extend Expiring AMT Provisions and Index the AMT for Inflation: Static Revenue Impact ($ billions) Under Alternative Baselines, 2005-14
  2005-14, Extend Expiring AMT Provisions and Index the AMT for Inflation, Revenue Impact uder Different Baselines
• (Aug 02, 2004) - T04-0108 - Repeal High-Income Tax Cuts and Extend Other Provisions vs. Current-Law Baseline: Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2005-14
  2005-14, Repeal High-Income Tax Cuts and Extend Other Provisions
• (Jul 26, 2004) - T04-0107 - Fiscal-Year Revenue Change Due to Selected Kerry Proposals Relative to Current Law and Administration's Extended Baseline, 2005-14
  2005 to 2014 revenue changes due to selected Kerry proposals.
• (Jul 23, 2004) - T04-0016 - Calendar-Year Revenue Change Due to Selected Kerry Proposals Relative to Current Law and Administration's Extended Baseline, 2005-14
  2005 to 2014 revenue changes due to selected Kerry proposals.
• (Jun 01, 2004) - T04-0106 - House Child Credit Plan with Smaller AGI Limit Increase: Static Revenue Impact ($ billions), 2004-14
  2004-14, Revenue Estimates for House Child Credit Plan with Smaller AGI Limit Increase
• (May 28, 2004) - T04-0105 - Aggregate AMT Projections Under Current Law and After House Tax Cuts, 2005-2014
  2005-2014, Aggregate Projections of Alternative Minimum Tax Taxpayers Under Current Law and After House Tax Cuts
• (May 18, 2004) - T04-0086 - House Child Credit Plan without AGI Limit Increase: Static Revenue Impact ($ billions), 2004-14
  2004-14 calendar and fiscal-year static revenue impacts of the House child tax credit plan without the increase in the high-income phaseout thresholds.
• (May 14, 2004) - T04-0085 - House Tax Bills: Static Revenue Impact ($ billions), 2004-14
  2004-14 calendar and fiscal-year static revenue impacts of the House bills on the extension of the 10-percent income tax bracket, the extension and expansion of the child tax credit, marriage-penalty reform, and AMT relief (H.R. 4275, 4359, 4181, and 4227). This table stacks the proposals in the order shown and captures the interaction effects of the bills.
• (May 14, 2004) - T04-0084 - H.R. 4359, Extension and Expansion of Child Tax Credit: Static Revenue Impact ($ billions), 2004-14
  2004-14 calendar and fiscal-year static revenue impacts of the House plan to extend the $1,000 child tax credit amount and increase the high-income phaseout thresholds (H.R. 4359).
• (Apr 13, 2004) - T04-0026 - Aggregate Projections: Estate Tax Returns and Liability, 2001-14
  2001-14 Aggregate Projections of Estate Tax Returns and Liability
• (Feb 19, 2004) - T04-0005 - Options to Repeal Portions of the 2001 and 2003 Tax Cuts Affecting Upper-Income Families Static Individual Income Tax Revenue Impact in $ Billions, 2005-2014
  2005-14 calendar and fiscal-year static revenue impacts of repealing elements of the the 2001 and 2003 Tax Acts (EGTRRA and JGTRRA) that benefit upper-income taxpayers.
• (Feb 17, 2004) - T04-0003 - Roll Back Top Two Individual Income Tax Rates: Static Revenue Impact ($ billions), 2004-13
  2004-13 calendar and fiscal year static revenue impacts of rolling back the top two individual income tax rates from 33 and 35 percent to 36 and 39.6 percent, effective 01/01/04
• (May 22, 2003) - JCX-55-03 - Estimated Budget Effects Of The Conference Agreement For H.R. 2
  Official Joint Committee on Taxation revenue estimates for the conference agreement on the 2003 tax act (final version of JGTRRA).
• (May 05, 2003) - JCX-41-03 - Estimated Revenue Effects Of A Chairman's Amendment In The Nature Of A Substitute To H.R. 2
  Official Joint Committee on Taxation revenue estimates for the Chairman's Mark of the House Ways and Means Committee version of the May 2003 tax act (JGTRRA).
• (Jan 07, 2003) - T00-0000 - Official Treasury revenue estimates for the Administration's January 2003 Jobs and Growth tax proposal
  Official Treasury revenue estimates for the Administration's January 2003 Jobs and Growth tax proposal.