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T22-0013 - Application of NIIT to Trade or Business Income of Certain High-Income Individuals in H.R.5376, by Expanded Cash Income Level, 2023

Table shows the change in the distribution of federal taxes, by expanded cash income level in 2023, of a provision in H.R.5376, The Build Back Better Act as passed by the House, to apply the net investment income tax (NIIT) to the trade or business income of certain high-income taxpayers.

July 14, 2022