Tax expenditures (individual)

Individual Taxes

Congressional Districts Ranked by Percentage of Returns With State and Local Tax Deduction, 2014 and 2016

Workbook includes three tables. The first table ranks congressional districts by the percent of returns with a state and local tax deduction in 2016. The second table ranks congressional districts by the percentage of returns with a state and local tax deduction in 2014. The third ranks congressional districts by the state and local tax deduction as a percentage of AGI in 2014.

Individual Taxes

Elderly and Disabled Credits

Number of families and dollar amount of total and average credits from 1976 to 2017.

Individual Taxes

IRA Deductions

Number of returns with IRA deductions and dollar amount of total and average deductions from 1980 to 2017.

Individual Taxes

Medical Deductions

Number of returns claiming medical deductions and dollar amount of total and average deductions from 1980 to 2017.

Individual Taxes

Total Income Tax Subsidies for Pension Benefits, 1975-2028

Individual Taxes

Items with the Largest Tax Effect on High-Income Returns

Number and percentage of returns classified by item with the largest and second-largest tax effect for taxable and nontaxable returns with incomes $200,000 or more.

Individual Taxes

Itemized Charitable Contributions (constant dollars), 1917-2016

Historical itemized charitable contributions as total amount (constant dollars), percent of AGI, and percent of GDP, 1917-2016.

Individual Taxes

Itemized Charitable Contributions (nominal), 1917-2016

Historical itemized charitable contributions (nominal amounts) and adjusted gross income, 1917-2016.

Individual Taxes

State and Local Sales Tax Deduction By State and AGI

Individual Taxes

State and Local Sales Tax Deduction By State