Marriage Penalties

Tables:

• (Aug 12, 2010) - T10-0193 - Current Law to Administration's Proposal; Extend Marriage Penalty Relief; Baseline: Expanded Current Law; Distribution by Cash Income Level, 2012
  This is a distribution table by income levels 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.
• (Jul 12, 2010) - T10-0168 - Current Policy to Current Law; Restore Marriage Penalties; Baseline: Modified Current Policy; Distribution by Cash Income Level, 2012
  This is a 2012 distribution table that is part of a series of tables showing the distributional effects of moving incrementally from current policy to current law. This table shows the restoration of certain marriage penalties.
• (Jul 12, 2010) - T10-0140 - Current Law to Current Policy; Reduce Marriage Penalty; Baseline: Expanded Current Law; Distribution by Cash Income Level, 2012
  This is a 2012 distribution table that is part of a series of tables showing the distributional effects of moving incrementally from current law to current policy. This table shows the reduced marriage penalty.
• (Jul 07, 2008) - T08-0162 - 2001-06 Tax Cuts with AMT Patch Extended: Financing Proportional to Individual Income Tax, Distribution of Federal Tax Change by Cash Income Level, 2010
  2010 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 and that the tax cut is financed with a payment proportional to income tax liability from every non-dependent. The tax cuts include EGTRRA (the landmark 2001 legislation) and JGTRRA (the 2003 act).
• (Jul 07, 2008) - T08-0160 - 2001-06 Tax Cuts with AMT Patch Extended: Financing Proportional to Cash Income, Distribution of Federal Tax Change by Cash Income Level, 2010
  2010 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 and that the tax cut is financed with a payment proportional to cash income from every non-dependent. The tax cuts include EGTRRA (the landmark 2001 legislation) and JGTRRA (the 2003 act).
• (Jul 07, 2008) - T08-0158 - 2001-06 Tax Cuts with AMT Patch Extended: Lump-Sum Financing, Distribution of Federal Tax Change by Cash Income Level, 2010
  2010 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 and that the tax cut is financed with a lump-sum payment from every non-dependent. The tax cuts include EGTRRA (the landmark 2001 legislation) and JGTRRA (the 2003 act).
• (Jul 02, 2008) - T08-0156 - 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, 2010
  2010 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) - T08-0154 - 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, 2009
  2009 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) - T08-0152 - 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) - T08-0150 - Individual Income and Estate Tax Provisions in the 2001-08 Tax Cuts, Distribution of Federal Tax Change by Cash Income Level, 2010
  2010 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).
• (Jul 02, 2008) - T08-0148 - Individual Income and Estate Tax Provisions in the 2001-08 Tax Cuts, Distribution of Federal Tax Change by Cash Income Level, 2009
  2009 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).
• (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).
• (Jan 19, 2007) - T07-0027 - Extend Marriage Penalty Relief, 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 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 baseline of pre-EGTRRA law plus indexation of the 2006 AMT exemption and allowance of personal credits against the AMT
• (Jan 17, 2007) - T07-0075 - Extend Certain Provisions in 2001-6 Tax Cuts, Repeal Alternative Minimum Tax (AMT), and Extend 2009 Estate Tax Law, Distribution of Federal Tax Change by Cash Income Class, 2011
  2011 Distribution of federal tax change by cash income class for extending select provisions from the 2001-2006 tax cuts including the 10 and 25 percent brackets, the expanded child credit, the expanded dependent care credit, and marriage penalty relief; repealing the individual alternative minimum tax; and extending 2009 estate tax law against a current law baseline
• (Jan 17, 2007) - T07-0073 - Extend Certain Provisions in 2001-6 Tax Cuts and Repeal Alternative Minimum Tax (AMT), Distribution of Federal Tax Change by Cash Income Class, 2011
  2011 Distribution of federal tax change by cash income class for extending select provisions from the 2001-2006 tax cuts including the 10 and 25 percent brackets, the expanded child credit, the expanded dependent care credit, and marriage penalty relief, and repealing the individual alternative minimum tax against a current law baseline
• (Jan 17, 2007) - T07-0071 - Extend Certain Provisions in 2001-6 Tax Cuts, Distribution of Federal Tax Change by Cash Income Class, 2011
  2011 Distribution of federal tax change by cash income class for extending select provisions from the 2001-2006 tax cuts including the 10 and 25 percent brackets, the expanded child credit, the expanded dependent care credit, and marriage penalty relief against a current law baseline
• (Sep 24, 2004) - T04-0153 - Conference Agreement on H.R. 1308, The Working Families Tax Relief Act of 2004: Distribution of Tax Change by Cash Income Class, 2005
  2005, Conference Agreement on H.R. 1308, The Working Families Tax Relief Act of 2004
• (Sep 23, 2004) - T04-0148 - Conference Agreement on H.R. 1308, The Working Families Tax Relief Act of 2004: Financed by Additional Corporate Taxes Distribution of Tax Change by Cash Income Class, 2005
  2005, Distribution of Federal Tax Benefits for Middle Class Extension Package with Financing through Additional Corporate Taxes
• (Sep 23, 2004) - T04-0147 - Conference Agreement on H.R. 1308, The Working Families Tax Relief Act of 2004: Financed by a Proportional Tax Distribution of Tax Change by Cash Income Class, 2005
  2005, Distribution of Federal Tax Benefits for Middle Class Extension Package with Proportional Financing
• (Sep 23, 2004) - T04-0146 - Conference Agreement on H.R. 1308, The Working Families Tax Relief Act of 2004: Financed by a Lump Sum Tax Distribution of Tax Change by Cash Income Class, 2005
  2005, Distribution of Federal Tax Benefits for Middle Class Extension Package with Lump Sum Financing
• (Sep 23, 2004) - T04-0145 - Conference Agreement on H.R. 1308, The Working Families Tax Relief Act of 2004: Distribution of Individual Income Tax Change by Cash Income Class, 2005
  2005, Distribution of Federal Tax Benefits for Middle Class Extension Package
• (May 20, 2004) - T04-0088 - Supplement to Table T04-0077 Sub-Sample of Tax Filing Units with Positive Individual Income Tax Liability After Refundable Credits: Combined Effect of House Bills on Marriage Penalty Reform, AMT Relief, Extension of the 10-Percent Income Tax Bracket, and
  2005 Distribution by cash income class of the combined effect of the House bills on marriage-penalty reform, AMT relief, extension of the 10-percent tax bracket, and the increased and expanded child tax credit (H.R. 4181, 4227, 4275, and 4359). This table is a supplement to table T04-0077 and shows the effect on the subsample of individuals with positive individual income tax liability only.
• (May 17, 2004) - T04-0077 - Combined Effect of House Bills on Marriage Penalty Reform, AMT Relief, Extension of the 10-Percent Income Tax Bracket, and Increased and Expanded Child Credit Distribution of Individual Income Tax Change by Cash Income Class, 2005
  2005 Distribution by cash income class of the combined effect of the House bills on marriage-penalty reform, AMT relief, extension of the 10-percent tax bracket, and the increased and expanded child tax credit (H.R. 4181, 4227, 4275, and 4359).
• (May 04, 2004) - T04-0068 - H.R. 4181, Extension of Marriage-Penalty Reform: Distribution of Tax Change by Cash Income Class, 2011
  2011 Distribution by cash income class of the House plan (H.R. 4181) to extend the marriage-penalty reform provisions in the 2001 tax act (EGTRRA).
• (May 04, 2004) - T04-0066 - H.R. 4181, Extension of Marriage-Penalty Reform: Distribution of Tax Change by Cash Income Class, 2005
  2005 Distribution by cash income class of the House plan (H.R. 4181) to extend the acceleration of the marriage-penalty reform provisions in the 2001 tax act (EGTRRA).
• (Jun 11, 2003) - T03-0161 - The All-American Tax Relief Act of 2003, H.R. 1308: Distribution of Income Tax Change by AGI Class, 2005
  2005 Distribution by AGI of the House's All-American Tax Relief Act of 2003 which proposes to raise the high-income phaseout thresholds for the child tax credit and increase the amount of the child tax credit from $700 to $1,000.
• (Jun 11, 2003) - T03-0159 - The All-American Tax Relief Act of 2003, H.R. 1308: Distribution of Income Tax Change by AGI Class, 2003
  2003 Distribution by AGI of the House's All-American Tax Relief Act of 2003 which proposes to increase the refundability rate of the additional child tax credit from 10 percent to 15 percent and raise the high-income phaseout thresholds for the child tax credit.
• (Jun 06, 2003) - T03-0157 - Relief for Working Families Tax Act of 2003 as Passed by the Senate: Distribution of Income Tax Change by AGI Class, 2010
  2010 Distribution by AGI of raising the high-income phaseout thresholds for the child tax credit as proposed by the Senate in the Relief for Working Families Tax Act of 2003.
• (Mar 03, 2003) - T03-0066 - Accelerate EITC Marriage-Penalty Relief: Distribution of Income Tax Change by AGI Class, 2003
  2003 Distribution by AGI of accelerating the implementation of the EITC marriage-penalty relief provisions contained in EGTRRA and currently scheduled for 2008.
• (Nov 18, 2002) - T02-0020 - Accelerate Low- and Middle-Income Tax Cuts, Freeze High-Income Tax Cuts: Distribution of Income Tax Change, 2003 Calendar Year
  2003 Distribution by AGI of accelerating the provisions in EGTRRA affecting low and middle income individuals and freezing the provisions affecting high income individuals.
• (Nov 18, 2002) - T02-0019 - Accelerate Low- and Middle-Income Tax Cuts: Distribution of Income Tax Change, 2003 Calendar Year
  2003 Distribution by AGI of accelerating the provisions in EGTRRA affecting low and middle income individuals.