Tax Policy Center

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T20-0097 - Distribution of Federal Payroll and Income Taxes by Expanded Cash Income Level, 2025

A comparison of the distribution of federal individual income taxes and payroll taxes under current law for 2025. Table also shows, by income level, the percentage of tax units that pay more in payroll taxes than income taxes. Baseline is the law in place for year 2025 as of January 1, 2020. For more information on TPC’s baseline definitions, see: