Tax Policy Center

Net Investment Income Tax (July 2022)

Campaigns, Proposals, and Reforms: Distribution Tables by Income Level
Table shows the change in the distribution of federal taxes, by expanded cash income level in 2023, of a provision in H.R.5376, The Build Back Better Act as passed by the House, to apply the net investment income tax (NIIT) to the trade or business income of certain high-income taxpayers.
July 14, 2022
Campaigns, Proposals, and Reforms: Distribution Tables by Income Percentile
Table shows the change in the distribution of federal taxes, by expanded cash income percentile in 2023, of a provision in H.R.5376, The Build Back Better Act as passed by the House, to apply the net investment income tax (NIIT) to the trade or business income of certain high-income taxpayers.
July 14, 2022