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T20-0170 - Distributional Impacts of Repealing All Taxes Enacted by the Affordable Care Act (ACA), by Expanded Cash Income Percentile, 2019

Distribution by expanded cash income percentile of the impacts of: repealing the Affordable Care Act's: 3.8 percent net investment income tax (NIIT), which applies to the lesser of net investment income or the excess of modified adjusted gross income over $200,000 for individuals ($250,000 for married couples filing jointly); the 0.9 percent additional Medicare tax on earnings in excess of $200,000 for individuals ($250,000 for married couples); the $2,500 limit on contributions to Medical Flexible Spending Accounts; the excise tax on employers offering inadequate health insurance coverage; and the excise tax on pharmaceutical manufacturers and importers. Table does not include the Premium Tax Credit, which is not treated as a tax provision in the TPC baseline due to its similarity to a spending program.

May 11, 2020