Tax Policy Center

Distribution of Better Care Reconciliation Act (June 2017)

Individual Taxes: Distribution Tables by Dollar Income Class

Distribution of federal tax change from the repeal of the following Affordable Care Act (ACA) taxes in 2026: the 3.8 percent Net Investment Income Tax, the 0.9 percent additional HI tax, the excise tax on employers offering inadequate health insurance coverage, the excise tax on individuals without adequate health insurance, and the excise taxes on health insurance providers, pharmaceutical manufacturers and importers, and medical device manufacturers and importers. The proposal would lower the threshold for the medical expense deduction to 7.5 percent. Analysis excludes changes to health insurance tax credits, Health Savings Accounts and Medical Flexible Spending Accounts.

June 26, 2017
Individual Taxes: Distribution Tables by Percentile

Distribution of federal tax change from the repeal of the following Affordable Care Act (ACA) taxes in 2026: the 3.8 percent Net Investment Income Tax, the 0.9 percent additional HI tax, the excise tax on employers offering inadequate health insurance coverage, the excise tax on individuals without adequate health insurance, and the excise taxes on health insurance providers, pharmaceutical manufacturers and importers, and medical device manufacturers and importers. The proposal would lower the threshold for the medical expense deduction to 7.5 percent. Analysis excludes changes to health insurance tax credits, Health Savings Accounts and Medical Flexible Spending Accounts.

June 26, 2017
Individual Taxes: Distribution Tables by Dollar Income Class

Distribution of federal tax change from the repeal of the following Affordable Care Act (ACA) taxes in 2026: the 3.8 percent Net Investment Income Tax, the 0.9 percent additional HI tax, the excise tax on employers offering inadequate health insurance coverage, the excise tax on individuals without adequate health insurance, and the excise taxes on health insurance providers, pharmaceutical manufacturers and importers, and medical device manufacturers and importers. The proposal would lower the threshold for the medical expense deduction to 7.5 percent. Analysis includes changes to health insurance tax credits, but excludes changes to Health Savings Accounts and Medical Flexible Spending Accounts.

July 11, 2017
Individual Taxes: Distribution Tables by Percentile

Distribution of federal tax change from the repeal of the following Affordable Care Act (ACA) taxes in 2026: the 3.8 percent Net Investment Income Tax, the 0.9 percent additional HI tax, the excise tax on employers offering inadequate health insurance coverage, the excise tax on individuals without adequate health insurance, and the excise taxes on health insurance providers, pharmaceutical manufacturers and importers, and medical device manufacturers and importers. The proposal would lower the threshold for the medical expense deduction to 7.5 percent. Analysis includes changes to health insurance tax credits, but excludes changes to Health Savings Accounts and Medical Flexible Spending Accounts.

July 11, 2017
Individual Taxes: Distribution Tables by Dollar Income Class

Distribution of federal tax change from the repeal of the following Affordable Care Act (ACA) taxes in 2026: the excise tax on employers offering inadequate health insurance coverage, the excise tax on individuals without adequate health insurance, and the excise taxes on health insurance providers, pharmaceutical manufacturers and importers, and medical device manufacturers and importers. The proposal would lower the threshold for the medical expense deduction to 7.5 percent. Analysis excludes changes to health insurance tax credits, Health Savings Accounts and Medical Flexible Spending Accounts. This version of the BCRA would not repeal the 3.8 percent net investment income tax and 0.9 percent additional Medicare hospital insurance tax.

July 13, 2017
Individual Taxes: Distribution Tables by Percentile

Distribution of federal tax change from the repeal of the following Affordable Care Act (ACA) taxes in 2026: the excise tax on employers offering inadequate health insurance coverage, the excise tax on individuals without adequate health insurance, and the excise taxes on health insurance providers, pharmaceutical manufacturers and importers, and medical device manufacturers and importers. The proposal would lower the threshold for the medical expense deduction to 7.5 percent. Analysis excludes changes to health insurance tax credits, Health Savings Accounts and Medical Flexible Spending Accounts. This version of the BCRA would not repeal the 3.8 percent net investment income tax and 0.9 percent additional Medicare hospital insurance tax.

July 13, 2017