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T17-0162 - Revenue Effect of Options for Taxing Pass-Through Income at Preferential Rates, Baseline: Current Law with Individual AMT Repealed and 12/25/33 Percent Individual Income Tax Rate Structure, 2018-27

Table shows the revenue effects of implementing options for taxing pass-through income at preferential rates for fiscal years 2018-27. The baseline is current law with the individual alternative minimum tax (AMT) repealed and individual income tax rates of 12, 25, and 33 percent with the 25 and 33 percent bracket thresholds the same as under current law. These estimates include the effects of microdynamic responses. 

May 15, 2017