Tax expenditures (individual)

Latest Content
  • Model Estimate
    T26-0146 – Options to Modify the Child Tax Credit (CTC), Impact on Tax Revenue, Fiscal Years 2027–2036
  • Model Estimate
    T26-0145 – Make Child Tax Credit (CTC) Fully Refundable and Reduce Phase-out Thresholds to Pre-2017 Tax Act Values, Distribution by Expanded Cash Income, 2027
  • Model Estimate
    T26-0144 – Reduce Child Tax Credit (CTC) Phase-out Thresholds to Pre-2017 Tax Act Values, Distribution by Expanded Cash Income, 2027
  • Model Estimate
    T26-0143 – Make Child Tax Credit (CTC) Fully Refundable, Distribution by Expanded Cash Income, 2027
  • Feature
  • Model Estimate
    T26-0138 – Net Tax Benefit of the Preferential Tax Rates on Long-Term Capital Gains and Qualified Dividends and the Net Investment Income Tax
  • Model Estimate
    T26-0137 – Tax Benefit of the Preferential Tax Rates on Long-Term Capital Gains and Qualified Dividends
  • Model Estimate
    T26-0136 – Tax Benefit of Education Tax Credits
  • Model Estimate
    T26-0135 – Tax Benefit of the Deduction for Qualified Business Income
Related to Individual Taxes
Individual TaxesAlternative minimum tax (AMT)Capital gains and dividendsCharitable givingChild tax credit (CTC)/Child and dependent care tax credit (CDCTC)Consumption taxes (individual)Earned income tax credit (EITC)EducationEstate, gift, and inheritance taxesHealth careHigh-income householdsHomeownershipIncome tax (individual)Low-income householdsMarriage penalties and bonusesMedicarePayroll taxesRetirementSocial SecurityTax administration (individual)Tax compliance (individual)Tax credits (individual)Tax ratesUnemployment taxes and compensation