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T22-0160R - Modify Certain Business Provisions Enacted by the 2017 Tax Act (TCJA), by ECI Percentile, 2027

Table shows the change in the distribution of federal taxes, by expanded cash income percentile in 2027, of: repealing amortization of research and experimental (R&E) expenditures; extend limitation of interest deductions to 30 percent of EBITDA; and make 100 percent bonus depreciation permanent. These tables were revised on December 7, 2022.

December 5, 2022