Tax Policy Center

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T18-0213 - Tax Benefit of the 20 Percent Deduction for Qualified Pass-Through Business Income, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2018

Distribution of the 20 percent deduction for qualified pass-through business income. This table shows the distribution by income percentile 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