T18-0128 - Tax Units with Zero or Negative Income Tax Under Current Law, 2011-2028

Number and percent of tax units that do not owe a positive amount of individual income tax, as well as those who do not owe a positive amount of individual income or payroll tax, for calendar years 2011 through 2028. Baseline is the law in place for each year as of September 5, 2018. For more information on TPC’s baseline definitions, see: http://www.taxpolicycenter.org/taxtopics/Baseline-Definitions.cfm