T20-0121 - Distribution of Tax Units with Zero or Negative Income Tax, By Expanded Cash Income Percentile, 2026

The distribution of tax units that pay no individual income tax by expanded cash income percentile under current law in 2026. Baseline is the law in place for year 2026 as of March 17, 2020. For more information on TPC’s baseline definitions, see: http://www.taxpolicycenter.org/taxtopics/Baseline-Definitions.cfm