Tax Policy Center

Individual Income Tax Expenditures (October 2018)

Individual Taxes: Distribution Tables by Percentile

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 2017. Baseline is the law in place for 2017 as of 10/16/2018. For more information on TPC’s baseline definitions, see: http://www.taxpolicycenter.org/taxtopics/Baseline-Definitions.cfm

October 16, 2018
Individual Taxes: Distribution Tables by Dollar Income Class

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 2018. Baseline is the law in place for 2018 as of 10/16/2018. For more information on TPC’s baseline definitions, see: http://www.taxpolicycenter.org/taxtopics/Baseline-Definitions.cfm

October 16, 2018
Individual Taxes: Distribution Tables by Percentile

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 2018. Baseline is the law in place for 2018 as of 10/16/2018. For more information on TPC’s baseline definitions, see: http://www.taxpolicycenter.org/taxtopics/Baseline-Definitions.cfm

October 16, 2018
Individual Taxes: Distribution Tables by Dollar Income Class

Distribution of the tax benefits of the itemized deduction for charitable contributions, by income level under current law for 2017. Baseline is the law in place for 2017 as of 10/16/2018. For more information on TPC’s baseline definitions, see: http://www.taxpolicycenter.org/taxtopics/Baseline-Definitions.cfm

October 16, 2018
Individual Taxes: Distribution Tables by Percentile

Distribution of the tax benefits of the itemized deduction for charitable contributions, by income percentile under current law for 2017. Baseline is the law in place for 2017 as of 10/16/2018. For more information on TPC’s baseline definitions, see: http://www.taxpolicycenter.org/taxtopics/Baseline-Definitions.cfm

October 16, 2018
Individual Taxes: Distribution Tables by Dollar Income Class

Distribution of the tax benefits of the itemized deduction for charitable contributions, by income level under current law for 2018. Baseline is the law in place for 2018 as of 10/16/2018. For more information on TPC’s baseline definitions, see: http://www.taxpolicycenter.org/taxtopics/Baseline-Definitions.cfm

October 16, 2018
Individual Taxes: Distribution Tables by Percentile

Distribution of the tax benefits of the itemized deduction for charitable contributions, by income percentile under current law for 2018. Baseline is the law in place for 2018 as of 10/16/2018. For more information on TPC’s baseline definitions, see: http://www.taxpolicycenter.org/taxtopics/Baseline-Definitions.cfm

October 16, 2018
Individual Taxes

Distribution of the tax benefits of the preferential rates on long-term capital gains and qualified dividends, by income level under current law for 2017. Baseline is the law in place for 2017 as of 10/16/2018. For more information on TPC’s baseline definitions, see: http://www.taxpolicycenter.org/taxtopics/Baseline-Definitions.cfm

October 16, 2018
Individual Taxes: Distribution Tables by Percentile

Distribution of the tax benefits of the preferential rates on long-term capital gains and qualified dividends, by income percentile under current law for 2017. Baseline is the law in place for 2017 as of 10/16/2018. For more information on TPC’s baseline definitions, see: http://www.taxpolicycenter.org/taxtopics/Baseline-Definitions.cfm

October 16, 2018
Individual Taxes: Distribution Tables by Dollar Income Class

Distribution of the tax benefits of the preferential rates on long-term capital gains and qualified dividends, by income level under current law for 2018. Baseline is the law in place for 2018 as of 10/16/2018. For more information on TPC’s baseline definitions, see: http://www.taxpolicycenter.org/taxtopics/Baseline-Definitions.cfm

October 16, 2018
Individual Taxes: Distribution Tables by Percentile

Distribution of the tax benefits of the preferential rates on long-term capital gains and qualified dividends, by income percentile under current law for 2018. Baseline is the law in place for 2018 as of 10/16/2018. For more information on TPC’s baseline definitions, see: http://www.taxpolicycenter.org/taxtopics/Baseline-Definitions.cfm

October 16, 2018
Individual Taxes: Distribution Tables by Dollar Income Class

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 table shows the impact by income level under current law for 2017. Baseline is the law in place for 2017 as of 10/16/2018. For more information on TPC’s baseline definitions, see: http://www.taxpolicycenter.org/taxtopics/Baseline-Definitions.cfm

October 16, 2018
Individual Taxes: Distribution Tables by Percentile

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 table shows the impact by income percentile under current law for 2017. Baseline is the law in place for 2017 as of 10/16/2018. For more information on TPC’s baseline definitions, see: http://www.taxpolicycenter.org/taxtopics/Baseline-Definitions.cfm

October 16, 2018
Individual Taxes: Distribution Tables by Dollar Income Class

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 table shows the impact by income level under current law for 2018. Baseline is the law in place for 2018 as of 10/16/2018. For more information on TPC’s baseline definitions, see: http://www.taxpolicycenter.org/taxtopics/Baseline-Definitions.cfm

October 16, 2018
Individual Taxes: Distribution Tables by Percentile

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 table shows the impact by income percentile under current law for 2018. Baseline is the law in place for 2018 as of 10/16/2018. For more information on TPC’s baseline definitions, see: http://www.taxpolicycenter.org/taxtopics/Baseline-Definitions.cfm

October 16, 2018
Individual Taxes: Distribution Tables by Dollar Income Class

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 3.8 percent NIIT is an additional tax, the table show a negative tax benefit. This table shows the impact by income level under current law for 2017. Baseline is the law in place for 2017 as of 10/16/2018. For more information on TPC’s baseline definitions, see: http://www.taxpolicycenter.org/taxtopics/Baseline-Definitions.cfm

October 16, 2018
Individual Taxes: Distribution Tables by Percentile

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 3.8 percent NIIT is an additional tax, the table show a negative tax benefit. This table shows the impact by income level under current law for 2017. Baseline is the law in place for 2017 as of 10/16/2018. For more information on TPC’s baseline definitions, see: http://www.taxpolicycenter.org/taxtopics/Baseline-Definitions.cfm

October 16, 2018
Individual Taxes: Distribution Tables by Dollar Income Class

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 3.8 percent NIIT is an additional tax, the table show a negative tax benefit. This table shows the impact by income level under current law for 2018. Baseline is the law in place for 2018 as of 10/16/2018. For more information on TPC’s baseline definitions, see: http://www.taxpolicycenter.org/taxtopics/Baseline-Definitions.cfm

October 16, 2018
Individual Taxes: Distribution Tables by Percentile

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 3.8 percent NIIT is an additional tax, the table show a negative tax benefit. This table shows the impact by income level under current law for 2018. Baseline is the law in place for 2018 as of 10/16/2018. For more information on TPC’s baseline definitions, see: http://www.taxpolicycenter.org/taxtopics/Baseline-Definitions.cfm

October 16, 2018
Individual Taxes: Distribution Tables by Dollar Income Class

Distribution of the tax benefits of the child tax credit (CTC), by income level under current law for 2017. Baseline is the law in place for 2017 as of 10/16/2018. For more information on TPC’s baseline definitions, see: http://www.taxpolicycenter.org/taxtopics/Baseline-Definitions.cfm

October 16, 2018
Individual Taxes: Distribution Tables by Percentile

Distribution of the tax benefits of the child tax credit (CTC), by income percentile under current law for 2017. Baseline is the law in place for 2017 as of 10/16/2018. For more information on TPC’s baseline definitions, see: http://www.taxpolicycenter.org/taxtopics/Baseline-Definitions.cfm

October 16, 2018
Individual Taxes: Distribution Tables by Dollar Income Class

Distribution of the tax benefits of the child tax credit (CTC), by income level under current law for 2018. Baseline is the law in place for 2018 as of 10/16/2018. For more information on TPC’s baseline definitions, see: http://www.taxpolicycenter.org/taxtopics/Baseline-Definitions.cfm

October 16, 2018
Individual Taxes: Distribution Tables by Percentile

Distribution of the tax benefits of the child tax credit (CTC), by income percentile under current law for 2018. Baseline is the law in place for 2018 as of 10/16/2018. For more information on TPC’s baseline definitions, see: http://www.taxpolicycenter.org/taxtopics/Baseline-Definitions.cfm

October 16, 2018
Individual Taxes: Distribution Tables by Dollar Income Class

Distribution of the tax benefits of the child and dependent care tax credit (CDCTC), by income level under current law for 2017. Baseline is the law in place for 2017 as of 10/16/2018. For more information on TPC’s baseline definitions, see: http://www.taxpolicycenter.org/taxtopics/Baseline-Definitions.cfm

October 16, 2018
Individual Taxes: Distribution Tables by Percentile

Distribution of the tax benefits of the child and dependent care tax credit (CDCTC), by income percentile under current law for 2017. Baseline is the law in place for 2017 as of 10/16/2018. For more information on TPC’s baseline definitions, see: http://www.taxpolicycenter.org/taxtopics/Baseline-Definitions.cfm

October 16, 2018