Tax Policy Center

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T18-0191 - Tax Benefit of the Net Investment Income Tax, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2018

Distribution of the tax benefits of repealing the 3.8 percent net investment income tax (NIIT) enacted as part of the Affordable Care Act. Since the 3.8 percent NIIT is an additional tax, the table show a negative tax benefit. This table shows the impact by income level under current law for 2018. Baseline is the law in place for 2018 as of 10/16/2018. For more information on TPC’s baseline definitions, see:

October 16, 2018