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Tax expenditures (individual)

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Individual Taxes

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

December 27, 2022
Individual Taxes

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

December 27, 2022
Individual Taxes

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

December 27, 2022
Individual Taxes

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

December 27, 2022
Individual Taxes

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

December 27, 2022
Individual Taxes

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

December 27, 2022
Individual Taxes

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

December 27, 2022
Individual Taxes

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

December 27, 2022
Individual Taxes

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

December 27, 2022
Individual Taxes

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

December 27, 2022

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From The Briefing Book

From the Briefing Book

What is the tax expenditure budget?

December 20, 2015 by tpc-admin

Q.

What is the tax expenditure budget?

A.

The tax expenditure budget displays the estimated revenue losses from special exclusions, exemptions, deductions, credits, deferrals, and preferential tax rates in federal income tax law.

  • Read more about What is the tax expenditure budget?

What are tax expenditures and how are they structured?

February 12, 2016 by tpc-admin

Q.

What are tax expenditures and how are they structured?

A.

Tax expenditures are special provisions of the tax code such as exclusions, deductions, deferrals, credits, and tax rates that benefit specific activities or groups of taxpayers.

  • Read more about What are tax expenditures and how are they structured?

What are the largest tax expenditures?

December 20, 2015 by tpc-admin

Q.

What are the largest tax expenditures?

A.

Tax expenditures make up a substantial part of the federal budget. Some of them are larger than the entire budgets of the programs or departments that spend money for the same or related purposes. For example, the value of the tax breaks for homeownership, although reduced by the 2017 tax act, still exceeds total spending by the US Department of Housing and Urban Development.

  • Read more about What are the largest tax expenditures?

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