Model Estimate T17-0138 - Repeal Preferential Rates and Portion of 3.8 Percent Surtax Applying to Long-Term Capital Gains and Qualified Dividends, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2017 11_-_preferential_treatment_of_gains_and_niit_base_adjustment_percentiles.xls
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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.

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Model Estimates Type Distribution Tables by Percentile
Primary topic Individual Taxes
Topics Capital gains and dividends High-income households Tax expenditures (individual)
Model Estimates from the same Simulation Run April 18, 2017
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T17-0128 - Tax Benefit of the Exclusion of Employer-Sponsored Health Benefits and Deduction for Self-Employed Health Insurance Premiums, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2017
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T17-0129 - Tax Benefit of Certain Retirement Savings Incentives (Cash-flow Approach), Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2017
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T17-0130 - Tax Benefit of Certain Retirement Savings Incentives (Present-Value Approach), Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2017
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T17-0131 - Tax Benefit for the Deduction and Refund for State and Local Income and Sales Taxes, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2017
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T17-0132 - Tax Benefit for the Deduction and Refund for State and Local Taxes, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2017
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T17-0133 - Tax Benefit of the Deduction for Property Tax, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2017
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T17-0134 - Tax Benefit of the Deduction for Home Mortgage Interest, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2017
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T17-0135 - Tax Benefit of the Deductions for Home Mortgage Interest and Property Tax , Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2017
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T17-0136 - Tax Benefit of the Deduction for Charitable Contributions by Expanded Cash Income Percentile, 2017
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T17-0137 - 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, 2017
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T17-0139 - Repeal 3.8 Percent Surtax on Net Investment Income, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2017
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T17-0140 - Tax Benefit of the Child Tax Credit, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2017
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T17-0141 - Tax Benefit of the Child and Dependent Care Tax Credit, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2017
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T17-0142 - Tax Benefit of the Earned Income Tax Credit, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2017
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T17-0143 - Tax Benefit of the Child Tax Credit, Child and Dependent Care Tax Credit, and Earned Income Tax Credit, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2017
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T17-0127 - Tax Benefit of the Partial Exclusion of Social Security Benefits, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2017
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T17-0144 - Tax Benefit of Education credits and Deduction for Student Loan Interest, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2017
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