State and Local Issues: Alternative Minimum Tax

T07-0203 - Repeal State and Local Tax Deduction and Repeal AMT Against Tax Cuts Extended Baseline, Distribution of Federal Tax Change by Cash Income Percentile for Single Tax Units, 2011

2011 Distribution of federal tax change by cash income percentile for repeal of the state and local tax deduction combined with repeal of the individual alternative minimum tax (AMT) assuming the 2001-2006 tax cuts are extended, showing the effects on single tax units only (excluding those eligible
June 21, 2007
State and Local Issues: Alternative Minimum Tax

T07-0164 - State and Local Tax Deduction Options, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2007-17

2007-17 Static impact on individual income tax liability and revenue for five options to repeal or modify the state and local tax deduction and individual alternative minimum tax. Options are shown against a current-law baseline and a tax cuts extended baseline.
June 18, 2007
State and Local Issues: Alternative Minimum Tax

T07-0165 - Repeal State and Local Tax Deduction, Distribution of Federal Tax Change by Cash Income Class, 2007

2007 Distribution of federal tax change by cash income class for repeal of the state and local tax deduction
June 18, 2007
State and Local Issues: Alternative Minimum Tax

T07-0166 - Repeal State and Local Tax Deduction, Distribution of Federal Tax Change by Cash Income Percentile, 2007

2007 Distribution of federal tax change by cash income percentile for repeal of the state and local tax deduction
June 18, 2007
State and Local Issues: Alternative Minimum Tax

T07-0167 - Repeal State and Local Tax Deduction, Distribution of Federal Tax Change by Cash Income Class for Joint Tax Units, 2007

2007 Distribution of federal tax change by cash income class for repeal of the state and local tax deduction, showing the effects on married couples filing a joint return only
June 18, 2007
State and Local Issues: Alternative Minimum Tax

T07-0168 - Repeal State and Local Tax Deduction, Distribution of Federal Tax Change by Cash Income Percentile for Joint Tax Units, 2007

2007 Distribution of federal tax change by cash income percentile for repeal of the state and local tax deduction, showing the effects on married couples filing a joint return only
June 18, 2007
State and Local Issues: Alternative Minimum Tax

T07-0169 - Repeal State and Local Tax Deduction, Distribution of Federal Tax Change by Cash Income Class for Single Tax Units, 2007

2007 Distribution of federal tax change by cash income class for repeal of the state and local tax deduction, showing the effects on single individuals only (excluding those who file a head of household return)
June 18, 2007
State and Local Issues: Alternative Minimum Tax

T07-0170 - Repeal State and Local Tax Deduction, Distribution of Federal Tax Change by Cash Income Percentile for Single Tax Units, 2007

2007 Distribution of federal tax change by cash income percentile for repeal of the state and local tax deduction, showing the effects on single individuals only (excluding those who file a head of household return)
June 18, 2007
State and Local Issues: Alternative Minimum Tax

T07-0171 - Repeal State and Local Tax Deduction and Repeal AMT, Distribution of Federal Tax Change by Cash Income Class, 2007

2007 Distribution of federal tax change by cash income class for repeal of the state and local tax deduction combined with repeal of the individual alternative minimum tax (AMT)
June 18, 2007
State and Local Issues: Alternative Minimum Tax

T07-0172 - Repeal State and Local Tax Deduction and Repeal AMT, Distribution of Federal Tax Change by Cash Income Percentile, 2007

2007 Distribution of federal tax change by cash income percentile for repeal of the state and local tax deduction combined with repeal of the individual alternative minimum tax (AMT)
June 18, 2007
State and Local Issues: Alternative Minimum Tax

T07-0173 - Repeal State and Local Tax Deduction and Repeal AMT, Distribution of Federal Tax Change by Cash Income Class for Joint Tax Units, 2007

2007 Distribution of federal tax change by cash income class for repeal of the state and local tax deduction combined with repeal of the individual alternative minimum tax (AMT), showing the effects on married couples filing joint returns only
June 18, 2007
State and Local Issues: Alternative Minimum Tax

T07-0174 - Repeal State and Local Tax Deduction and Repeal AMT, Distribution of Federal Tax Change by Cash Income Percentile for Joint Tax Units, 2007

2007 Distribution of federal tax change by cash income percentile for repeal of the state and local tax deduction combined with repeal of the individual alternative minimum tax (AMT), showing the effects on married couples filing joint returns only
June 18, 2007
State and Local Issues: Alternative Minimum Tax

T07-0175 - Repeal State and Local Tax Deduction and Repeal AMT, Distribution of Federal Tax Change by Cash Income Class for Single Tax Units, 2007

2007 Distribution of federal tax change by cash income class for repeal of the state and local tax deduction combined with repeal of the individual alternative minimum tax (AMT), showing the effects on single individuals only (excluding those filing head of household returns)
June 18, 2007
State and Local Issues: Alternative Minimum Tax

T07-0176 - Repeal State and Local Tax Deduction and Repeal AMT, Distribution of Federal Tax Change by Cash Income Percentile for Single Tax Units, 2007

2007 Distribution of federal tax change by cash income percentile for repeal of the state and local tax deduction combined with repeal of the individual alternative minimum tax (AMT), showing the effects on single individuals only (excluding those filing head of household returns)
June 18, 2007
State and Local Issues: Alternative Minimum Tax

T07-0177 - Repeal State and Local Tax Deduction, Retain Property Tax Deduction, Distribution of Federal Tax Change by Cash Income Class, 2007

2007 Distribution of federal tax change by cash income class for repeal of the state and local tax deduction while retaining a property tax deduction
June 18, 2007
State and Local Issues: Alternative Minimum Tax

T07-0178 - Repeal State and Local Tax Deduction, Retain Property Tax Deduction, Distribution of Federal Tax Change by Cash Income Percentile, 2007

2007 Distribution of federal tax change by cash income percentile for repeal of the state and local tax deduction while retaining a property tax deduction
June 18, 2007
State and Local Issues: Alternative Minimum Tax

T07-0179 - Repeal State and Local Tax Deduction, Retain Property Tax Deduction, and Repeal AMT, Distribution of Federal Tax Change by Cash Income Class, 2007

2007 Distribution of federal tax change by cash income class for repeal of the state and local tax deduction while retaining a property tax deduction in combination with repeal of the individual alternative minimum tax (AMT)
June 18, 2007
State and Local Issues: Alternative Minimum Tax

T07-0180 - Repeal State and Local Tax Deduction, Retain Property Tax Deduction, and Repeal AMT, Distribution of Federal Tax Change by Cash Income Percentile, 2007

2007 Distribution of federal tax change by cash income percentile for repeal of the state and local tax deduction while retaining a property tax deduction in combination with repeal of the individual alternative minimum tax (AMT)
June 18, 2007
State and Local Issues: Alternative Minimum Tax

T07-0181 - Convert State and Local Tax Deduction to 15 Percent Nonrefundable Credit, Distribution of Federal Tax Change by Cash Income Class, 2007

2007 Distribution of federal tax change by cash income class for conversion of the state and local tax deduction into a 15 percent nonrefundable credit
June 18, 2007
State and Local Issues: Alternative Minimum Tax

T07-0182 - Convert State and Local Tax Deduction to 15 Percent Nonrefundable Credit, Distribution of Federal Tax Change by Cash Income Percentile, 2007

2007 Distribution of federal tax change by cash income percentile for conversion of the state and local tax deduction into a 15 percent nonrefundable credit
June 18, 2007
Federal Budget and Economy: Alternative Minimum Tax

T07-0183 - The 2001-2006 Tax Cuts and the AMT: Revenue Consequences and Interactions, Static Estimates of Individual Income Tax Liability and Revenue ($ billions), 2001-17

2001-17 Static impact on individual income tax liability and revenue for the 2001-2006 tax cuts implemented (a) without AMT relief, (b) with AMT relief, and (c) with AMT repeal. Estimates are also presented for the cost of repealing the AMT before the 2001 tax cut and the cost of the tax cuts if
June 18, 2007
Federal Budget and Economy: Research report

Reforming the Child and Dependent Care Tax Credit

The child and dependent care tax credit (CDCTC) is a nonrefundable tax credit designed to help offset the expenses of providing care for children under the age of 13 or disabled dependents as long as a parent or caretaker is working or searching for work. In theory, a low-income family can qualify
June 11, 2007
Individual Taxes: Earned Income Tax Credit

T07-0163 - Options to Expand the Earned Income Tax Credit for Childless Workers, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2008-17

2008-17 Impact on individual income tax liability and revenue for three options to expand the earned income tax credit for childless workers: (1) increasing the phase-in and phase-out thresholds, (2) increasing the thresholds and extending eligibility to 21-24 year-olds, and (3) increasing the
June 4, 2007
Individual Taxes: Alternative Minimum Tax

T07-0151 - Current-Law AMT Liability, Proposed Surtax, and Change in Tax for Sample Families, 2007

2007 Presents current-law alternative minimum tax (AMT) liability the amount of the proposed AGI surtax, and the net change in tax for repeal of the AMT and implementation of the surtax for sample families of different sizes and filing statuses at different income levels. The Tax Policy Center
June 3, 2007
Individual Taxes

T07-0152 - Child and Dependent Care Tax Credit (CDCTC), Distribution of Federal Tax Benefits by Cash Income Class, 2006

2006 Distribution of tax benefits from the child and dependent care tax credit by cash income class including the percent with a benefit, the percent change in after-tax income resulting from the benefit, and the average tax benefit
May 29, 2007