2006 Distribution of tax benefits from a fully refundable child and dependent care tax credit by cash income percentile including the percent with a benefit, the percent change in after-tax income resulting from the benefit, and the average tax benefit

2006 Distribution by cash income class of tax units with earnings qualified for the child and dependent care tax credit, tax units receiving benefits from the credit under current law, and tax units receiving benefits from the credit if it were fully refundable

2006 Distribution by cash income percentile of the change in federal tax benefits resulting from the changes in the child and dependent care tax credit in EGTRRA (the 2001 tax cut)

2006 Number of returns claiming the child and dependent care tax credit, the total amount of credit claimed, and the average credit by filing status and credit rate

2010 Illustrates the distribution of positive net long-term capital gains realizations across and within income percentile classes in 2010 as well as presenting the average and marginal tax rates on those gains for the classes.

2007-17 Static impact on individual income tax liability and revenue for a proposal that repeals the individual alternative minimum tax (AMT) and replaces it with a surtax of 4% of adjusted gross income above $200,000 for joint tax units and above $100,000 for tax units of other filing statuses (in

2017 Distribution of federal tax change by cash income class in 2010 for a proposal that repeals the individual alternative minimum tax (AMT) and replaces it with a surtax of 4% of adjusted gross income above $200,000 for joint tax units and above $100,000 for tax units of other filing statuses (in

2010 Distribution of federal tax change by cash income class in 2010 for the combined effect of the 2001-2006 tax cuts, repeal of the individual alternative minimum tax (AMT), and implementation of a surtax of 4% of adjusted gross income above $200,000 for joint tax units and above $100,000 for tax

2007 Distribution of AMT liability under current law and distribution of the AGI surtax under the proposed AMT reform option: repeal of the individual AMT and implementation of a 4% of adjusted gross income (AGI) surtax on incomes above $200,000 for joint tax units and $100,000 for other filing

2010 Distribution of AMT liability under current law and distribution of the AGI surtax under the proposed AMT reform option: repeal of the individual AMT and implementation of a 4% of adjusted gross income (AGI) surtax on incomes above $200,000 for joint tax units and $100,000 for other filing

Taxpayers with children who qualify for the child tax credit may still be unable to claim the credit because of the income phase-ins and phase-outs. This table provides a breakdown of qualifying children in working families based on their eligibility for the credit in the categories: income too low