Tax Policy Center

Individual Income Tax Expenditures (December 2022)

Individual Taxes: Distribution Tables by Income Percentile

T22-0222 - Tax Benefit of the Itemized Deductions for Home Mortgage Interest and Real Estate Taxes, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2022

Distribution of the combined tax benefits of the itemized deductions for home mortgage interest and real estate taxes, by income percentile under current law for 2022.
December 22, 2022
Individual Taxes: Distribution Tables by Income Level

T22-0223 - Tax Benefit of the Itemized Deductions for Home Mortgage Interest and Real Estate Taxes, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Level, 2026

Distribution of the combined tax benefits of the itemized deductions for home mortgage interest and real estate taxes, by income level under current law for 2026.
December 22, 2022
Individual Taxes: Distribution Tables by Income Percentile

T22-0224 - Tax Benefit of the Itemized Deductions for Home Mortgage Interest and Real Estate Taxes, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2026

Distribution of the combined tax benefits of the itemized deductions for home mortgage interest and real estate taxes, by income percentile under current law for 2026.
December 22, 2022
Individual Taxes: Distribution Tables by Income Level

T22-0225 - Tax Benefit of the Itemized Deduction for Charitable Contributions, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Level, 2022

Distribution of the tax benefits of the itemized deduction for charitable contributions, by income level under current law for 2022.
December 27, 2022
Individual Taxes: Distribution Tables by Income Percentile

T22-0226 - Tax Benefit of the Itemized Deduction for Charitable Contributions, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2022

Distribution of the tax benefits of the itemized deduction for charitable contributions, by income percentile under current law for 2022.
December 27, 2022
Individual Taxes: Distribution Tables by Income Level

T22-0227 - Tax Benefit of the Itemized Deduction for Charitable Contributions, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Level, 2026

Distribution of the tax benefits of the itemized deduction for charitable contributions, by income level under current law for 2026.
December 27, 2022
Individual Taxes: Distribution Tables by Income Percentile

T22-0228 - Tax Benefit of the Itemized Deduction for Charitable Contributions, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2026

Distribution of the tax benefits of the itemized deduction for charitable contributions, by income percentile under current law for 2026.
December 27, 2022
Individual Taxes: Distribution Tables by Income Level

T22-0229 - Tax Benefit of the Preferential Rates on Long-Term Capital Gains and Qualified Dividends, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Level, 2022

Distribution of the tax benefits of the preferential rates on long-term capital gains and qualified dividends, by income level under current law for 2022.
December 27, 2022
Individual Taxes: Distribution Tables by Income Percentile

T22-0230 - Tax Benefit of the Preferential Rates on Long-Term Capital Gains and Qualified Dividends, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2022

Distribution of the tax benefits of the preferential rates on long-term capital gains and qualified dividends, by income percentile under current law for 2022.
December 27, 2022
Individual Taxes: Distribution Tables by Income Level

T22-0231 - Tax Benefit of the Preferential Rates on Long-Term Capital Gains and Qualified Dividends, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Level, 2026

Distribution of the tax benefits of the preferential rates on long-term capital gains and qualified dividends, by income level under current law for 2026.
December 27, 2022
Individual Taxes: Distribution Tables by Percentile

T22-0232 - Tax Benefit of the Preferential Rates on Long-Term Capital Gains and Qualified Dividends, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2026

Distribution of the tax benefits of the preferential rates on long-term capital gains and qualified dividends, by income percentile under current law for 2026.
December 27, 2022
Individual Taxes: Distribution Tables by Income Level

T22-0233 - Net Tax Benefit of the Preferential Rates and Portion of the Net Investment Income Tax on Long-Term Capital Gains and Qualified Dividends, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Level, 2022

Distribution of the tax benefits of removing capital gains and qualified dividends from the base of the 3.8 percent net investment income tax (NIIT). This...
December 27, 2022
Individual Taxes: Distribution Tables by Income Percentile

T22-0234 - Net Tax Benefit of the Preferential Rates and Portion of the Net Investment Income Tax on Long-Term Capital Gains and Qualified Dividends, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2022

Distribution of the tax benefits of removing capital gains and qualified dividends from the base of the 3.8 percent net investment income tax (NIIT). This...
December 27, 2022
Individual Taxes: Distribution Tables by Income Level

T22-0235 - Net Tax Benefit of the Preferential Rates and Portion of the Net Investment Income Tax on Long-Term Capital Gains and Qualified Dividends, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Level, 2026

Distribution of the tax benefits of removing capital gains and qualified dividends from the base of the 3.8 percent net investment income tax (NIIT). This...
December 27, 2022
Individual Taxes: Distribution Tables by Income Percentile

T22-0236 - Net Tax Benefit of the Preferential Rates and Portion of the Net Investment Income Tax on Long-Term Capital Gains and Qualified Dividends, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2026

Distribution of the tax benefits of removing capital gains and qualified dividends from the base of the 3.8 percent net investment income tax (NIIT). This...
December 27, 2022
Individual Taxes: Distribution Tables by Income Level

T22-0237 - Tax Benefit of the Net Investment Income Tax, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Level, 2022

Distribution of the tax benefits of repealing the 3.8 percent net investment income tax (NIIT) enacted as part of the Affordable Care Act. Since the...
December 27, 2022
Individual Taxes: Distribution Tables by Income Level

T22-0238 - Tax Benefit of the Net Investment Income Tax, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2022

Distribution of the tax benefits of repealing the 3.8 percent net investment income tax (NIIT) enacted as part of the Affordable Care Act. Since the...
December 27, 2022
Individual Taxes: Distribution Tables by Income Level

T22-0239 - Tax Benefit of the Net Investment Income Tax, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Level, 2026

Distribution of the tax benefits of repealing the 3.8 percent net investment income tax (NIIT) enacted as part of the Affordable Care Act. Since the...
December 27, 2022
Individual Taxes: Distribution Tables by Income Percentile

T22-0240 - Tax Benefit of the Net Investment Income Tax, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2026

Distribution of the tax benefits of repealing the 3.8 percent net investment income tax (NIIT) enacted as part of the Affordable Care Act. Since the...
December 27, 2022
Individual Taxes: Distribution Tables by Income Level

T22-0241 - Tax Benefit of the Child Tax Credit (CTC), Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Level, 2022

Distribution of the tax benefits of the child tax credit (CTC), by income level under current law for 2022.
December 28, 2022
Individual Taxes: Distribution Tables by Income Percentile

T22-0242 - Tax Benefit of the Child Tax Credit (CTC), Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2022

Distribution of the tax benefits of the child tax credit (CTC), by income percentile under current law for 2022.
December 28, 2022
Individual Taxes: Distribution Tables by Income Level

T22-0243 - Tax Benefit of the Child Tax Credit (CTC), Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Level, 2026

Distribution of the tax benefits of the child tax credit (CTC), by income level under current law for 2026.
December 28, 2022
Individual Taxes: Distribution Tables by Income Percentile

T22-0244 - Tax Benefit of the Child Tax Credit (CTC), Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2026

Distribution of the tax benefits of the child tax credit (CTC), by income percentile under current law for 2026.
December 28, 2022
Individual Taxes: Distribution Tables by Income Level

T22-0245 - Tax Benefit of the Child and Dependent Care Credit (CDCTC), Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Level, 2022

Distribution of the tax benefits of the child and dependent care tax credit (CDCTC), by income level under current law for 2022.
December 28, 2022
Individual Taxes: Distribution Tables by Income Percentile

T22-0246 - Tax Benefit of the Child and Dependent Care Credit (CDCTC), Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2022

Distribution of the tax benefits of the child and dependent care tax credit (CDCTC), by income percentile under current law for 2022.
December 28, 2022