T21-0163 - Distribution of Tax Units with Zero or Negative Income Tax, By Expanded Cash Income Percentile, 2021

The distribution of tax units that pay no individual income tax by expanded cash income percentile under current law in 2021. Baseline is the law in place for year 2021 as of August 17, 2021. For more information on TPC’s baseline definitions, see: http://www.taxpolicycenter.org/taxtopics/Baseline-Definitions.cfm