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Repeal Elements of 2001 and 2003 Tax Acts
Tables:
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(Aug 12, 2010) - T10-0210 - Administration's Proposal to Current Policy; Extend 33 and 35% Rates; Baseline: Modified Administration's Proposal; Distribution by Cash Income Percentile, 2012
This is a distribution table by income quintiles which shows the effect of reducing the top two rates from 36 and 39.6 percent to 33 and 35 percent along with a reduced threshold for the 36-percent bracket.
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(Aug 12, 2010) - T10-0208 - Administration's Proposal to Current Policy; Repeal PEP and Pease for Incomes Above $250,000/$200,000; Baseline: Administration's Proposal; Distribution by Cash Income Percentile, 2012
This is a distribution table by income quintiles which shows the effect of extending the repeal of Pease and PEP to high-income tax payers, indexed for inflation. This is relative to a baseline which extends the lower rate on dividends and capital gains to the top 2 tax brackets and limits Pease and PEP.
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(Aug 12, 2010) - T10-0206 - Administration's Proposal to Current Policy; Extend Preferential Rates on Gains and Dividends to Top 2 Tax Brackets; Baseline: Expanded Current Law; Distribution by Cash Income Percentile, 2012
This is a distribution table by income quintiles which shows the effects of a proposal where the 15% tax rate is extended to the tax payers in the top two income tax brackets, relative to a current law baseline where the 2009 estate tax law and all the 2001-03 individual income tax cuts, barring the high-income provisions are extended. The baseline and proposal both adjust the threshold of the 36 percent bracket in addition to indexing it for inflation after 2009.
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(Aug 12, 2010) - T10-0204 - Current Law to Administration's Proposal; Extend 2001-03 Tax Cuts Except High Income Provisions; Baseline: Administration's Proposal; Distribution by Cash Income Percentile, 2012
This is a distribution table by income quintiles which show the effects of a proposal extending the 2009 estate tax law and all the individual income tax provisions in the 2001 and 2003 tax cuts other than the high-income provisions against a current law baseline. The proposal retains a 20 percent rate on qualified dividends and capital gains for taxpayers and Pease and PEP for high-income taxpayers, indexed for inflation after 2009. The top statutory tax rate is retained at 39.6 percent along with the 36 percent tax rate, with adjusted thresholds which are also indexed for inflation.
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(Aug 12, 2010) - T10-0202 - Current Law to Administration's Proposal; Extend 2009 Estate Tax Law; Baseline: Expanded Current Law; Distribution by Cash Income Percentile, 2012
This is a distribution table by income quintiles which shows the effects of extending the 2009 estate tax law relative to a baseline which is current law with an AMT patch; extension of the 10, 25, and 28 percent tax rates, marriage penalty relief, child tax credit, child and dependent care credit, student loan interest deduction, 0%/15% rate on capital gains and qualified dividends except for taxpayers in the top two brackets and repeal of Pease and PEP for the non high-income taxpayers.
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(Aug 12, 2010) - T10-0200 - Current Law to Administration's Proposal; Repeal PEP and Pease for Incomes Below $250,000/$200,000; Baseline: Expanded Current Law; Distribution by Cash Income Percentile, 2012
This is a distribution table by income quintiles which shows the effect of repealing the limitations on Pease and PEP for all taxpayers barring those in the high-income category, indexed for inflation after 2009.The baseline is current law with an AMT patch, extension of the 10, 25, and 28 percent tax rates, marriage penalty relief, child tax credit, child and dependent care credit, student loan interest deduction; and 0%/15% rate on capital gains and qualified dividends except for taxpayers in the top two brackets.
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(Aug 12, 2010) - T10-0198 - Current Law to Administration's Proposal; Extend Preferential Rates for Gains and Dividends for Taxpayers not in Top Two Brackets; Baseline: Expanded Current Law; Distribution by Cash Income Percentile, 2012
This is a distribution table by income quintiles which show the effects of a proposal which extends the 15 percent rate on capital gains and qualified dividends, retains the 20% rate for the top two brackets and repeals the 8 and 18 percent rate for gains on assets held for five or more years. The baseline is current law with an AMT patch, extension of the 10, 25, and 28 percent tax rates, marriage penalty relief, child tax credit, child and dependent care credit, and student loan interest deduction.
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(Aug 12, 2010) - T10-0196 - Current Law to Administration's Proposal; Extend Expanded EITC, CTC, CDCTC and Tuition Deduction; Baseline: Expanded Current Law; Distribution by Cash Income Percentile, 2012
This is a distribution table by income quintiles which show the effects of a proposal extending the EGTRRA increases in the child tax credit, the child and dependent care tax credit and the student loan interest deduction relative to a baseline which is current law plus an AMT patch, extension of the 10, 25, and 28 percent tax rates and extension of marriage penalty relief.
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(Aug 12, 2010) - T10-0194 - Current Law to Administration's Proposal; Extend Marriage Penalty Relief; Baseline: Expanded Current Law; Distribution by Cash Income Percentile, 2012
This is a distribution table by income quintiles which show the effects of a proposal raising the endpoint of the 15-percent bracket and the size of the standard deduction for married couples, indexed for inflation after 2008. This is relative to a baseline which is current law with an AMT patch and an extension of the 10, 25, and 28 percent tax rates.
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(Aug 12, 2010) - T10-0192 - Current Law to Administration's Proposal; Extend 10, 25 and 28% Brackets; Baseline: Expanded Current Law; Distribution by Cash Income Percentile, 2012
This is a distribution table by income quintiles which show the effects of a proposal which extends the 10, 25, and 28 percent statutory individual income rates and adjusts the endpoints of the high-income brackets, indexed for inflation. This is relative to a baseline which is current law with an AMT patch.
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(Aug 12, 2010) - T10-0190 - Current Law to Administration's Proposal; Extend 2009 AMT Patch; Baseline: Current Law; Distribution by Cash Income Percentile, 2012
This is a distribution table by income quintiles which show the effects of a proposal extending the 2009 AMT exemption and indexing for inflation the exemption, AMT tax bracket threshold, and AMT exemption phaseout threshold for inflation.
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(Dec 08, 2006) - T06-0320 - Freeze the One-Third Repeal of the Personal Exemption Phaseout (PEP) and Limitation on Itemized Deductions (Pease), Baseline is Current Law Plus an AMT Fix, Distribution of Federal Tax Change by Cash Income Percentile, 2010
2010 Distribution of federal tax change by cash income percentile if the repeal of the personal exemption phase-out and the limitation on itemized deductions are frozen at 2006 levels (one-third repeal of the phase-outs) against a baseline including extension and indexation of current AMT relief
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(Jul 19, 2006) - T06-0211 - Landrieu Estate Tax Proposal, Distribution of Federal Tax Change by Economic Income Percentile, 2011
Preliminary estimates of the Sen. Landrieu's Estate Tax Proposal (S.3626)
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(Jul 19, 2006) - T06-0209 - Landrieu Estate Tax Proposal, Distribution of Federal Tax Change by Cash Income Percentile, 2011
Preliminary estimates of the Sen. Landrieu's Estate Tax Proposal (S.3626)
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(Jun 23, 2006) - T06-0185 - H.R. 5638 as Amended and Passed by The House, The Permanent Estate Tax Relief Act of 2006: Assuming 15 Percent Capital Gains Rate, Distribution of Federal Tax Change by Economic Income Percentile, 2011
Estimates of H.R. 5638, The Permanent Estate Tax Relief Act of 2006, as amended and passed by the House, assuming the top capital gains rate is made permanent at 15% after 2010.
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(Jun 23, 2006) - T06-0183 - H.R. 5638 as Amended and Passed by The House, The Permanent Estate Tax Relief Act of 2006: Assuming 15 Percent Capital Gains Rate, Distribution of Federal Tax Change by Cash Income Percentile, 2011
Estimates of H.R. 5638, The Permanent Estate Tax Relief Act of 2006, as amended and passed by the House, assuming the top capital gains rate is made permanent at 15% after 2010.
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(Jun 23, 2006) - T06-0177 - H.R. 5638 as Amended and Passed by The House, The Permanent Estate Tax Relief Act of 2006: Assuming Current Law 20 Percent Capital Gains Rate, Distribution of Federal Tax Change by Economic Income Percentile, 2011
Estimates of H.R. 5638, The Permanent Estate Tax Relief Act of 2006, as amended and passed by the House, assuming the top capital gains rate returns to 20% after 2010.
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(Jun 23, 2006) - T06-0175 - H.R. 5638 as Amended and Passed by The House, The Permanent Estate Tax Relief Act of 2006: Assuming Current Law 20 Percent Capital Gains Rate, Distribution of Federal Tax Change by Cash Income Percentile, 2011
Estimates of H.R. 5638, The Permanent Estate Tax Relief Act of 2006, as amended and passed by the House, assuming the top capital gains rate returns to 20% after 2010.
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(Jun 20, 2006) - T06-0168 - H.R. 5638, The Permanent Estate Tax Relief Act of 2006: Assuming 15 Percent Capital Gains Rate, Distribution of Federal Tax Change by Economic Income Percentile, 2011
Preliminary analysis of the reported Thomas estate tax proposal assuming the top capital gains rate is made permanent at 15% after 2010.
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(Jun 20, 2006) - T06-0166 - H.R. 5638, The Permanent Estate Tax Relief Act of 2006: Assuming 15 Percent Capital Gains Rate, Distribution of Federal Tax Change by Cash Income Percentile, 2011
Preliminary analysis of the reported Thomas estate tax proposal assuming the top capital gains rate is made permanent at 15% after 2010.
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(Jun 20, 2006) - T06-0160 - H.R. 5638, The Permanent Estate Tax Relief Act of 2006: Assuming Current Law 20 Percent Capital Gains Rate, Distribution of Federal Tax Change by Economic Income Percentile, 2011
Preliminary analysis of the reported Thomas estate tax proposal assuming the top capital gains rate returns to 20% after 2010.
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(Jun 20, 2006) - T06-0158 - H.R. 5638, The Permanent Estate Tax Relief Act of 2006: Assuming Current Law 20 Percent Capital Gains Rate, Distribution of Federal Tax Change by Cash Income Percentile, 2011
Preliminary analysis of the reported Thomas estate tax proposal assuming the top capital gains rate returns to 20% after 2010.
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(Jun 08, 2006) - T06-0151 - Reported Snowe Estate Tax Proposal, Distribution of Federal Tax Change by Economic Income Percentile, 2011
Preliminary analysis of Senator Snowe's reported estate tax proposal.
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(Jun 08, 2006) - T06-0149 - Reported Snowe Estate Tax Proposal, Distribution of Federal Tax Change by Cash Income Percentile, 2011
Preliminary analysis of Senator Snowe's reported estate tax proposal.
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(Jun 07, 2006) - T06-0136 - Kyl Estate Tax Alternative, Distribution of Federal Tax Change by Economic Income Percentile, 2011
Preliminary analysis of Senator Kyl's reported estate tax alternative.
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(Jun 07, 2006) - T06-0134 - Kyl Estate Tax Alternative, Distribution of Federal Tax Change by Cash Income Percentile, 2011
Preliminary analysis of Senator Kyl's reported estate tax alternative.
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(Jun 02, 2006) - T06-0132 - Make 2009 Estate Tax Law Permanent: $3.5 Million Exemption and 45 Percent Rate, Distribution of Federal Tax Change by Economic Income Percentile, 2011
Distribution table showing the effect in 2011 of implementing 2009 estate tax law and making it permanent.
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(Jun 02, 2006) - T06-0130 - Make 2009 Estate Tax Law Permanent: $3.5 Million Exemption and 45 Percent Rate, Distribution of Federal Tax Change by Cash Income Percentile, 2011
Distribution table showing the effect in 2011 of implementing 2009 estate tax law and making it permanent.
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(Jun 01, 2006) - T06-0118 - Reported Baucus Estate Tax Compromise, Distribution of Federal Tax Change by Economic Income Percentile, 2011
Extremely preliminary analysis of the reported estate tax compromise being offered by Senator Baucus.
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(Jun 01, 2006) - T06-0116 - Reported Baucus Estate Tax Compromise, Distribution of Federal Tax Change by Cash Income Percentile, 2011
Extremely preliminary analysis of the reported estate tax compromise being offered by Senator Baucus.
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(Jun 01, 2006) - T06-0114 - Reported Baucus Estate Tax Compromise, Distribution of Federal Tax Change by Economic Income Percentile, 2010
Extremely preliminary analysis of the reported estate tax compromise being offered by Senator Baucus.
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(Jun 01, 2006) - T06-0112 - Reported Baucus Estate Tax Compromise, Distribution of Federal Tax Change by Cash Income Percentile, 2010
Extremely preliminary analysis of the reported estate tax compromise being offered by Senator Baucus.
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(Jun 01, 2006) - T06-0110 - Reported Baucus Estate Tax Compromise, Distribution of Federal Tax Change by Economic Income Percentile, 2007
Extremely preliminary analysis of the reported estate tax compromise being offered by Senator Baucus.
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(Jun 01, 2006) - T06-0108 - Reported Baucus Estate Tax Compromise, Distribution of Federal Tax Change by Cash Income Percentile, 2007
Extremely preliminary analysis of the reported estate tax compromise being offered by Senator Baucus.
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(Oct 19, 2005) - T05-0268 - Rollback Top Three Individual Income Tax Rates, Distribution of Federal Tax Change by Cash Income Percentile, 2005
2005, Rollback Top Three Individual Income Tax Rates, Distribution of Federal Tax Change by Cash Income Percentile
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(Oct 19, 2005) - T05-0266 - Rollback Top Two Individual Income Tax Rates, Distribution of Federal Tax Change by Cash Income Percentile, 2005
2005, Rollback Top Two Individual Income Tax Rates, Distribution of Federal Tax Change by Cash Income Percentile
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