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Tax Topics

Tax Topics

2009 Tax Stimulus
2012 Election Tax Plans
2014 Budget
Alternative Minimum Tax (AMT)
American Jobs Act of 2011
Brief Description of the Model 2013
Current-Law Distribution of Taxes
Deficit Reduction Proposals
Distribution of the 2001 - 2008 Tax Cuts
Earned Income Tax Credit
Economic Stimulus
Education Tax Incentives
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Expiration of the Bush Tax Cuts
Explanation of Income Measures 2013
Federal Budget
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Flow-Through-Enterprises
Guide to TPC Tables
Health Insurance Tax Incentives
Homeownership
How to Interpret Distribution Tables 2013
Marriage Penalties
Model FAQ 2013
Model Related Resources and FAQs
Payroll Taxes
Presidential Transition - 2009
Recent Tax Stimulus Legislation
Retirement Saving
Tax Encyclopedia Index
Tax Expenditures
Tax Reform Proposals
Value-Added Tax (VAT)
Who Doesn't Pay Federal Taxes?
Working Families

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tax topics
 
Distribution of Individual Income Tax Expenditures in 2015

The following tables show the projected distribution of federal tax benefits that households will receive in 2015 from major individual income tax expenditures. Tables are available that classify households by expanded cash income (ECI) level and by expanded cash income percentile. For a definition of ECI, please see http://www.taxpolicycenter.org/TaxModel/income.cfm. Follow the link at the bottom of this page to view earlier estimates of the distribution of tax expenditures.

Exclusions from AGI
Partial Exclusion of Social Security Benefits
Exclusion of Employer-Sponsored Health Insurance
Retirement Savings Incentives: Present-value Approach
Note: These tables show the tax benefit of a single year’s new contributions resulting from a set of retirement savings incentives (Saver’s credit, IRAs, Keogh plans, and both defined contribution and defined benefit plans), measured as the present value of all current and future tax savings relative to equivalent contributions to a taxable account.
Retirement Savings Incentives: Cash-flow Approach
Note: These tables show the tax benefit in a single year resulting from a set of retirement savings incentives (Saver’s credit, IRAs, Keogh plans, and both defined contribution and defined benefit plans), measured as the net reduction in tax liability under current law compared with what would be paid if the money were invested in taxable account. The tax benefit is equal to (1) the tax reduction from allowing tax deductibility of contributions and tax-free buildup of income within accounts less (2) the taxes paid on withdrawals.

Itemized Deductions

Deduction for State and Local Taxes
Deduction for Charitable Contributions
Deduction for Mortgage Interest
Tax Rates on Capital Income
Preferential Rates on Long-Term Capital Gains and Qualified Dividends
Preferential Rates and 3.8 Percent Surtax on Long-Term Capital Gains and Qualified Dividends
3.8 Percent Surtax on Net Investment Income
Tax Credits
Child Tax Credit
Child and Dependent Care Tax Credit
Earned Income Tax Credit

View Previous Estimates