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T22-0235 - Net Tax Benefit of the Preferential Rates and Portion of the Net Investment Income Tax on Long-Term Capital Gains and Qualified Dividends, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Level, 2026

Distribution of the tax benefits of removing capital gains and qualified dividends from the base of the 3.8 percent net investment income tax (NIIT). This table shows the impact by income level under current law for 2026.

December 27, 2022