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tax topics
 
Distribution of Major Individual Income Tax Expenditures

View other TPC estimates on the distribution of tax expenditures.

The following tables show the distribution of tax benefits received by households from ten major individual income tax expenditures. All the estimates are for calendar year 2011 and calculated against a current law baseline. Tax expenditures analyzed here include tax expenditures influencing homeownership and charitable giving through deductions, tax expenditures aimed towards low income families and families with children, tax expenditures subsidizng the cost of higher education, and tax expenditures subsidizing investments in assets through the reduced rate on capital gains and qualified dividends.

Tax Benefits from the Deduction for Charitable Contributions
Tax Benefits from the Deduction for Taxes Paid to State and Local Governments
Tax Benefits from the Mortgage Interest Deduction
Tax Benefits from the Mortgage Interest Deduction and the Real Estate Tax Deduction
Tax Benefits from the Partial Exclusion for Social Security Benefits
Tax Benefits from the Child Tax Credit
Tax Benefits from the Child and Dependent Care Tax Credit
Tax Benefits from the Earned Income Tax Credit
Tax Benefits from the Reduced Rate on Capital Gains and Qualified Dividends
Tax Benefits from the American Opportunity Tax Credit, the Lifetime Learning Credit, Deduction for Tuition and Fees and the Student Loan Interest Deduction