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by Laws, Bills, and Proposals
Tables:
Current Law
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(Apr 09, 2012) - T12-0123 - 2013 House Republican Budget Proposal (Excluding Unspecified Base Broadeners): Impact on Tax Revenue, 2012-22
Table showing the revenue impact of the 2013 House Republican Fiscal Year 2013 Budget Proposal presented by Rep. Paul Ryan (R-WI), excluding the elimination of unspecified tax expenditures. Updated to incorporate expiration of ARRA tax provisions in the budget baseline.
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(Mar 20, 2012) - T12-0075 - 2013 House Republican Budget Proposal (Excluding Unspecified Base Broadeners): Impact on Tax Revenue, 2012-22
Table showing the revenue impact of the 2013 House Republican Fiscal Year 2013 Budget Proposal presented by Rep. Paul Ryan (R-WI), excluding the elimination of unspecified tax expenditures.
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(May 28, 2004) - T04-0105 - Aggregate AMT Projections Under Current Law and After House Tax Cuts, 2005-2014
2005-2014, Aggregate Projections of Alternative Minimum Tax Taxpayers Under Current Law and After House Tax Cuts
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(Sep 09, 2004) - T04-0117 - Aggregate AMT Projections, 2004-2014
2004-2014, Aggregate AMT Projections
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(Apr 13, 2004) - T04-0026 - Aggregate Projections: Estate Tax Returns and Liability, 2001-14
2001-14 Aggregate Projections of Estate Tax Returns and Liability
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(Oct 20, 2008) - T08-0260 - Aggregate Projections: Estate Tax Returns and Liability, 2004-18
2004-2018 revenue projections for estate tax returns and liability under pre-EGTRRA law and current law
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(Oct 13, 2004) - T04-0158 - Calendar-year revenue changes due to selected Kerry proposals, 2005-14
2005-2014, Calendar-year revenue changes due to selected Kerry proposals
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(Dec 05, 2007) - T07-0339 - Enacted AMT Patches Against Unpatched Current-Law Baseline, Static Impact on Individual Income and Estate Tax Liability and Revenue ($ billions), 2001-7
2001-07 Static impact on individual income tax liability and revenue for the enacted AMT patches (increases in the AMT exemption and allowance of personal nonrefundable credits against the AMT) against a baseline of current law excluding the AMT patches
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(Oct 20, 2008) - T08-0266 - Estate Tax Repeal and Reform Proposals: Revenue Effect, 2009-2018
2009-2018 revenue impacts of estate tax repeal and reform proposals
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(Oct 20, 2008) - T08-0264 - Estate Tax Returns and Liability Under Current Law and Various Reform Proposals 2008-2018
Estate tax returns and liability under current law and a variety of reform proposals, 2008-2018
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(Jan 25, 2010) - T10-0010 - Expand Child and Dependent Care Tax Credit; Multiple Baselines; Impact on Tax Revenues: 2011-20
Revenue table for expanding the child and dependent care tax credit.
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(Aug 25, 2004) - T04-0116 - Extend Expiring AMT Provisions and Index the AMT for Inflation: Static Revenue Impact ($ billions) Under Alternative Baselines, 2005-14
2005-14, Extend Expiring AMT Provisions and Index the AMT for Inflation, Revenue Impact uder Different Baselines
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(Feb 29, 2012) - T12-0037 - Extend the 2001-2010 Tax Cuts, Repeal the AMT, and Reduce Ordinary Income Tax Rates by 20 Percent; Impact on Tax Revenue, 2013-22
Fiscal year 2013-2022 revenue impact of extending the 20001-2010 tax cuts, repealing the AMT, and reducing ordinary income tax rates by 20 percent, measured against current law.
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(Oct 13, 2004) - T04-0159 - Fiscal-year revenue changes due to selected Kerry proposals, 2005-14
2005-2014, Fiscal-year revenue changes due to selected Kerry proposals
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(Jun 10, 2011) - T11-0166 - Gov. Pawlenty's Tax Proposal: TPC Interpretation; Baseline: Current Law; Impact on Tax Revenue, 2012-21
Ten-year revenue estimate of Governor Pawlenty's tax proposal, measured against current law.
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(Jun 28, 2011) - T11-0204 - Impact of the 2001-10 Tax Cuts, With and Without AMT Rate Cuts, on Tax Revenue, 2001-12
Static revenue estimates between 2001 and 2012 for the 2001-2010 individual income tax cuts as enacted and as enacted plus conforming rate cuts for the individual alternative minimum tax. The revenue estimates presented in this table only include changes in individual income tax revenue.
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(May 24, 2010) - T10-0120 - Individual, Corporate, and Payroll Tax Revenues under Wyden-Gregg; Baseline: Current Law, 2011-20
Static revenue impact on individual, corporate, and payroll tax liability from the Bipartisan Tax Fairness and Simplification Act of 2010 for years 2011 to 2020. Run against current law.
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(Oct 13, 2004) - T04-0156 - Kerry Plan vs. Current-Law Baseline, Static Impact on Individual Income and Estate Tax Liability, 2005-14
2005-14, Kerry Plan vs. Current-Law Baseline, Static Impact on Individual Income and Estate Tax Liability
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(Oct 13, 2004) - T04-0157 - Kerry Plan vs. Extended Baseline, Static Impact on Individual Income and Estate Tax Liability, 2005-14
2005-14, Kerry Plan vs. Extended Baseline, Static Impact on Individual Income and Estate Tax Liability
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(Mar 07, 2013) - T13-0100 - Options to Replace Mortgage Interest Deduction (MID) with Non-Refundable Personal Tax Credit; Baseline: Current Law; Impact on Tax Revenue (billions of current dollars), 2014-2023
Impact on individual income tax revenue from replacing mortgage interest deduction with tax credit, 2014-2023.
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(May 28, 2009) - T09-0281 - Projected Individual Income Tax Revenue from Taxation of Social Security Benefits ($ billions), 2009-19
Projections of individual income tax revenue from social security benefits for 2009 through 2019 under current law, the Administration's baseline, and the FY2010 budget proposal.
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(Jan 18, 2013) - T13-0056 - Reduce Statutory Individual Income Tax Rates; Impact on Tax Revenue, 2014-23; Baseline: Current Law
The impact on tax revenue of various proposals to reduce individual income tax rates in years 2014-2023 against current law.
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(Dec 11, 2008) - T09-0022 - Repeal Age Limitations on Childless EITC, Static Impact on Individual Income Tax Revenue ($ billions), 2009-18
Static revenue impact of repealing the age limitations on the childless EITC.
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(Jun 20, 2011) - T11-0195 - Repeal Exclusion of Employer Sponsored Health Insurance Premiums and Medical Flexible Spending Accounts from Payroll Tax; Baseline: Current Law; Impact on Tax Revenue, 2012-21
Ten-year revenue estimate of repealing exclusion from HI payroll tax of employer-sponsored health insurance premiums and Medical Flexible Spending Accounts, compared with current law.
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(Mar 15, 2012) - T12-0074 - Replace AMT with Fair Share Tax: Impact on Individual Income Tax Revenue (billions of current dollars), 2012-22
Revenue impact, relative to both current law and current policy, of repealing the alternative minimum tax and enacting S. 2059: Paying a Fair Share Act of 2012.
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(Oct 06, 2009) - T09-0401 - Revenue Impact of Various Estate Tax Reform Proposals, 2010-2019
Projections of the revenue impact for a variety of estate tax reforms.
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(Oct 19, 2005) - T05-0264 - Rollback of Individual Income Tax Rates, Static Impact on Individual Income Tax Liability and Revenue, 2005-15
2005-15, Rollback of Individual Income Tax Rates, Static Impact on Individual Income Tax Liability and Revenue
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(Nov 02, 2004) - T04-0173 - Rollback the Repeal of Pease and PEP vs. Current-Law Baseline: Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2005-14
2005-14, Rollback the Repeal of Pease and PEP vs. Current-Law Baseline: Static Impact on Individual Income Tax Liability and Revenue ($ billions)
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(Sep 13, 2007) - T07-0298 - Tax Expenditure for Child and Dependent Care Tax Credit ($ billions), 2006-17
2006-17 Estimates of the reduction in tax revenue due to the credit for child and dependent care expenses against four baseline assumptions: current law, current law with AMT relief, tax cuts extended, and tax cuts extended with AMT relief.
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(Oct 06, 2009) - T09-0395 - Tax Qualified Dividends at Long Term Capital Gains Rate, 2010-20, Baseline: Current Law
Revenue impact of taxing qualified dividends at the long term capital gains rate, 10% for those in the lowest tax bracket and 20% for all others. Proposal is effective 01/01/2011.
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(Oct 19, 2004) - T04-0160 - Working Families Tax Relief Act of 2004: Effect on Aggregate AMT Projections, 2005-2014
2005-14, Working Families Tax Relief Act of 2004: Effect on Aggregate AMT Projections
Distribution of Current Law and Selected Tax Cuts Since 2001
2009 Stimulus Proposals
FY2012 Budget
FY2010 Budget
2008 Presidential Candidate Proposals
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(Apr 09, 2008) - T08-0069 - Five Interpretations of Senator Obama's Proposal to Exempt Seniors Earning Less than $50,000 from Income Tax Against Baselines With and Without the 2007 AMT Patch Extended Static Impact on Individual Income Tax Liability and Revenue ($ billions),
Five interpretations of Senator Obama's proposal to exempt seniors earning less than $50,000 from income tax against baselines with and without the 2007 AMT patch extended. Table reports the static impact on individual income iax liability and revenue.
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(Jun 27, 2008) - T08-0144 - McCain and Obama Estate Tax Proposals, Estate Tax Returns and Liability, 2009-18
2009-18 Comparison of the static impact on estate tax returns and liability for the proposals of Senator McCain and Senator Obama
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(Aug 22, 2008) - T08-0209 - Options to Expand the Child and Dependent Care Tax Credit, Impact on Tax Revenue (billions of $), 2009-18
This table shows the incremental impact on tax revenue of various options to expand the child and dependent care tax credit.
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(Jun 16, 2008) - T08-0131 - Senator Barack Obama's Tax Proposals Against a Tax Cuts Extended, AMT Patched Baseline, Static Impact on Tax Liability, 2009-18
2009-18 Static impact on tax liability for Senator Barack Obama's tax proposals against a baseline in which the tax cuts are extended and the 2007 AMT patch extended and indexed for inflation
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(Jul 23, 2008) - T08-0165 - Senator Barack Obama's Tax Proposals As Described by his Economic Advisors Impact on Tax Revenue, 2009-18
Impact on Tax Revenue of Senator Barack Obama's Tax Proposals, 2009-18
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(Jul 23, 2008) - T08-0166 - Senator Barack Obama's Tax Proposals As Described in his Stump Speeches, Fully Phased In Impact on Tax Revenue, 2009-18
Senator Barack Obama's Tax Proposals As Described in his Stump Speeches, Fully Phased In Impact on Tax Revenue, 2009-18
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(Aug 14, 2008) - T08-0192 - Senator Barack Obama's Tax Proposals of August 14, 2008: Economic Advisers' Version (No Payroll Surtax), Impact on Tax Revenue, 2009-18
The impact of Senator Barack Obama's tax proposals, as described by his economic advisers, on 2009-2018 tax revenue.
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(Aug 14, 2008) - T08-0193 - Senator Barack Obama's Tax Proposals of August 14, 2008: Stump Speech Version (With Payroll Surtax), Fully Phased In Impact on Tax Revenue, 2009-18
Impact of Senator Barack Obama's fully phased in tax proposals, as described in stump speeches, on tax revenue between 2009 and 2018.
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(Jun 16, 2008) - T08-0129 - Senator Barack Obama's Tax Proposals, Impact on Tax Revenue, 2009-18
2009-18 Impact on tax revenue for Senator Barack Obama's tax proposals
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(Jun 16, 2008) - T08-0130 - Senator Barack Obama's Tax Proposals, Static Impact on Tax Liability, 2009-18
2009-18 Static impact on tax liability for Barack Obama's tax proposals
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(Jun 16, 2008) - T08-0128 - Senator John McCain's Tax Proposals Against a Tax Cuts Extended, AMT Patched Baseline, Static Impact on Tax Liability, 2009-18
2009-18 Static impact on tax liability for Senator John McCain's tax proposals against a baseline in which the tax cuts are extended and the 2007 AMT patch extended and indexed for inflation
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(Jul 23, 2008) - T08-0167 - Senator John McCain's Tax Proposals as Described by his Economic Advisors, Impact on Tax Revenue, 2009-18
Senator John McCain's Tax Proposals as Described by his Economic Advisors, Impact on Tax Revenue, 2009-18
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(Jul 23, 2008) - T08-0168 - Senator John McCain's Tax Proposals as Described in his Stump Speeches, Fully Phased In, Impact on Tax Revenue, 2009-18
Senator John McCain's Tax Proposals as Described in his Stump Speeches, Fully Phased In, Impact on Tax Revenue, 2009-18
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(Jun 16, 2008) - T08-0126 - Senator John McCain's Tax Proposals, Impact on Tax Revenue, 2009-18
2009-18 Impact on tax revenue for Senator John McCain's tax proposals
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(Jun 16, 2008) - T08-0127 - Senator John McCain's Tax Proposals, Static Impact on Tax Liability, 2009-18
2009-18 Static impact on tax liability for Senator John McCain's tax proposals
2008 Economic Stimulus Proposals
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(Jan 22, 2008) - T08-0021 - Stimulus Options, Static Impact on Individual Income Tax Revenue ($ billions), 2008-17
Revenue costs of five different stimulus options: (1) reduce the 10-percent statutory individual income tax rate to zero, (2) provide rebate of up to $600 ($1200 for couples) plus $300 per dependent, (3) option two phased out for upper-income taxpayers and limited by earnings, (4) provide rebate of up to $400 ($800 for couples) plus $200 per dependent, and (5) option four phased out for upper-income taxpayers and limited by earnings.
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(Jan 23, 2008) - T08-0022 - Stimulus Options, Static Impact on Individual Income Tax Revenue ($ billions), 2008-17
Revenue costs of two different stimulus options: (1) a rebate of up to $550 ($1,100 for couples) plus $275 per dependent limited by the sum of income tax liability and 15 percent of earnings and phased out for higher-income taxpayers and (2) a fully refundable rebate of $450 ($900 for couples) plus $225 per dependent against a baseline of 2008 current law plus extension and indexation of the 2007 AMT patch.
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(Jan 23, 2008) - T08-0027 - Tax Rebate of $800 ($1,600 For Couples and $1,200 For Heads of Household, Static Revenue Impact and Beneficiaries (thousands) by Individual Characteristics, 2008
Static revenue impact and number of beneficiaries for a tax rebate of $800 ($1,600 for couples) and $1,200 for heads of household by six options to limit eligibility: (1) full refundability, (2) limited by the sum of income tax liability plus 15 percent of earnings, (3) limited by 15 percent of earnings, (4) limited by income tax liability, (5) phased out for AGI greater than $75,000/$110,000, and (6) phased out for AGI greater than $100,000/$200,000.
2008 Tax Acts
2007 Tax Acts
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(Nov 06, 2007) - T07-0328 - Earned Income Tax Credit Provisions in H.R. 3970: The Tax Reduction and Reform Act of 2007, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2008-17
2008-17 Static impact on individual income tax liability for the earned income tax credit provisions in H.R. 3970, The Tax Reduction and Reform Act of 2007. EITC provisions in the bill increase the phase-in and phase-out rates for the childless EITC to 15.3 percent and increase the phase-out threshold for the childless EITC to $10,900 in 2008 (indexed for inflation). Addenda show the number of childless EITC claimants under three different scenarios.
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(Dec 21, 2007) - T07-0344 - H.R. 3818, The Republican Study Committee Taxpayer Choice Act, Impact on Individual Income Tax Revenue with Behavioral Response ($ billions), 2008-18
2008-18 Impact on individual income tax revenue for H.R. 3818, the Republican Study Committee's Taxpayer Choice Act (with a behavioral response). H.R. 3818 permanently repeals the individual alternative minimum tax (AMT), permanently extends the 2003 rate cuts on capital gains and dividends, and allows an election between the current tax code and an alternative tax code with no deductions or credits and reduced rates.
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(Jun 28, 2011) - T11-0204 - Impact of the 2001-10 Tax Cuts, With and Without AMT Rate Cuts, on Tax Revenue, 2001-12
Static revenue estimates between 2001 and 2012 for the 2001-2010 individual income tax cuts as enacted and as enacted plus conforming rate cuts for the individual alternative minimum tax. The revenue estimates presented in this table only include changes in individual income tax revenue.
2006 Tax Acts
2005 Tax Acts
2004 Tax Act: Working Families Tax Relief Act
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(Oct 13, 2004) - T04-0158 - Calendar-year revenue changes due to selected Kerry proposals, 2005-14
2005-2014, Calendar-year revenue changes due to selected Kerry proposals
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(Mar 10, 2006) - T06-0055 - Effects of Imposition of Dollar Limit on 2001-2004 Individual Income Tax Cuts, 2007-16
2007-16, Impose Dollar Limit on 2001-2004 Individual Income Tax Cuts, Static Impact on Individual Income Tax Liability and Revenue
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(Oct 13, 2004) - T04-0159 - Fiscal-year revenue changes due to selected Kerry proposals, 2005-14
2005-2014, Fiscal-year revenue changes due to selected Kerry proposals
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(Jun 28, 2011) - T11-0204 - Impact of the 2001-10 Tax Cuts, With and Without AMT Rate Cuts, on Tax Revenue, 2001-12
Static revenue estimates between 2001 and 2012 for the 2001-2010 individual income tax cuts as enacted and as enacted plus conforming rate cuts for the individual alternative minimum tax. The revenue estimates presented in this table only include changes in individual income tax revenue.
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(Jul 19, 2006) - T06-0213 - Impose Dollar Limit on 2001-2004 Individual Income Tax Cuts, Static Impact on Individual Income Tax Liability and Revenue from Imposing Dollar Limits on 2001-2004 Individual Income Tax Cuts, 2007-16
2007-2016, Impose Dollar Limit on 2001-2004 Individual Income Tax Cuts, Static Impact on Individual Income Tax Liability and Revenue ($ billions)
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(Oct 13, 2004) - T04-0156 - Kerry Plan vs. Current-Law Baseline, Static Impact on Individual Income and Estate Tax Liability, 2005-14
2005-14, Kerry Plan vs. Current-Law Baseline, Static Impact on Individual Income and Estate Tax Liability
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(Oct 13, 2004) - T04-0157 - Kerry Plan vs. Extended Baseline, Static Impact on Individual Income and Estate Tax Liability, 2005-14
2005-14, Kerry Plan vs. Extended Baseline, Static Impact on Individual Income and Estate Tax Liability
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(Nov 02, 2004) - T04-0173 - Rollback the Repeal of Pease and PEP vs. Current-Law Baseline: Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2005-14
2005-14, Rollback the Repeal of Pease and PEP vs. Current-Law Baseline: Static Impact on Individual Income Tax Liability and Revenue ($ billions)
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(Oct 19, 2004) - T04-0160 - Working Families Tax Relief Act of 2004: Effect on Aggregate AMT Projections, 2005-2014
2005-14, Working Families Tax Relief Act of 2004: Effect on Aggregate AMT Projections
Revenue Raising Options
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(Jan 26, 2007) - T07-0032 - Change Itemized Deduction to 15% Credit, Static Impact on Revenue ($ billions), 2009-13
2009-13 Static impact on tax liability and revenue of allowing taxpayers to choose between the standard deduction and a credit equal to 15 percent of itemized deductions, assuming the 2001-2006 tax cuts are extended
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(Jan 26, 2007) - T07-0035 - Change Social Security Rate to 5.35% and Eliminate the Cap on Social Security, Static Impact on Revenue ($ billions), 2009-13
2009-13 Static impact on tax liability and revenue of eliminating the cap on earnings subject to social security payroll taxes and reducing the rate for both employer and employee to 5.35 percent
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(Feb 01, 2006) - T06-0028 - Create Top Individual Income Tax Bracket With 39.6 Percent Rate, Static Impact on Individual Income Tax Liability and Revenue, 2006-15
2006-15, Create Top Individual Income Tax Bracket With 39.6 Percent Rate, Static Impact on Individual Income Tax Liability and Revenue
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(Mar 10, 2006) - T06-0055 - Effects of Imposition of Dollar Limit on 2001-2004 Individual Income Tax Cuts, 2007-16
2007-16, Impose Dollar Limit on 2001-2004 Individual Income Tax Cuts, Static Impact on Individual Income Tax Liability and Revenue
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(Jan 26, 2007) - T07-0036 - Eliminate the Cap on Social Security, Static Impact on Revenue ($ billions), 2009-13
2009-13 Static impact on tax liability and revenue of eliminating the cap on earnings subject to social security payroll taxes
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(Jul 19, 2006) - T06-0213 - Impose Dollar Limit on 2001-2004 Individual Income Tax Cuts, Static Impact on Individual Income Tax Liability and Revenue from Imposing Dollar Limits on 2001-2004 Individual Income Tax Cuts, 2007-16
2007-2016, Impose Dollar Limit on 2001-2004 Individual Income Tax Cuts, Static Impact on Individual Income Tax Liability and Revenue ($ billions)
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(Mar 13, 2007) - T07-0033 - Index AMT and Increase Top Tax Rate, The Baseline is Tax Cuts Extended with the Itemized Deduction Treated as a 15% Credit and AMT Treated as in 2006, Static Impact on Revenue ($ billions), 2009-17
2009-17 Static impact on tax liability and revenue of indexing the AMT at 2006 levels and increasing the top marginal rate to 39.6 percent, assuming the tax cuts are extended and taxpayers must choose between the standard deduction and a credit equal to 15 percent of itemized deductions
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(Mar 13, 2007) - T07-0034 - Index AMT to 2006 Levels, The Baseline is Tax Cuts Extended with the Itemized Deduction Treated as a 15% Credit and AMT Treated as in 2006, Static Impact on Revenue ($ billions), 2009-17
2009-17 Static impact on tax liability and revenue of indexing the AMT at 2006 levels, assuming the tax cuts are extended and taxpayers must choose between the standard deduction and a credit equal to 15 percent of itemized deductions
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(Jan 02, 2008) - T08-0001 - Options to Adjust Social Security Earnings Cap, Static Impact on Individual Income and Payroll Tax Liability and Revenue ($ billions), 2009-18
2009-18 Static impact on individual income and payroll tax liability and revenue for two options to adjust the maximum amount of earnings subject to payroll taxes. The first eliminates the cap entirely; the second creates a "donut hole," earnings between the current maximum and $200,000 (indexed for wage growth after 2009) are not taxed but earnings above $200,000 are.
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(Jun 13, 2008) - T08-0125 - Options to Adjust Social Security Earnings Cap, Static Impact on Individual Income and Payroll Tax Liability and Revenue, 2009-18
2009-18 Static impact on invidual income and payroll tax liability and revenue for two options to increase the maximum taxable amount of earnings for Social Security
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(Sep 21, 2005) - T05-0159 - Partial Rollback of Individual Income Tax Cuts Benefiting High-Income Earners, Static Impact on Individual Income Tax Liability and Revenue, 2006-15
2006-15, Partial Rollback of Individual Income Tax Cuts Benefiting High-Income Earners: Static Impact on Individual Income Tax Liability and Revenue
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(Sep 30, 2005) - T05-0161 - Partial Rollback of Individual Income Tax Cuts Benefiting High-Income Earners, Static Impact on Individual Income Tax Liability and Revenue, 2006-15
2006-15, Partial Rollback of Individual Income Tax Cuts Benefiting High-Income Earners: Static Impact on Individual Income Tax Liability and Revenue
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(Oct 26, 2006) - T06-0248 - Rollback of Individual Income Tax Rates and Capital Gains Rates, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2007-16
2007-16, Rollback of top two individual income tax rates and capital gains rates, static impact on liability and revenue
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(Oct 19, 2005) - T05-0264 - Rollback of Individual Income Tax Rates, Static Impact on Individual Income Tax Liability and Revenue, 2005-15
2005-15, Rollback of Individual Income Tax Rates, Static Impact on Individual Income Tax Liability and Revenue
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(Sep 30, 2003) - T03-0173 - Rollback Options: Static Revenue Impact ($ billions), 2003-13
2003-13 calendar and fiscal year static revenue impacts of rolling back the top marginal individual income tax rate to 37, 37.5, or 39.6 percent to finance the Iraq war or other spending priorities.
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(Aug 07, 2007) - T07-0212 - Tax Capital Gains and Qualified Dividends as Ordinary Income, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2007-17
2007-17 Static impact on individual income tax liability and revenue for a proposal to repeal the preferential tax rates on capital gain and dividend income
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(Mar 23, 2007) - T07-0107 - Tax Capital Gains as Ordinary Income, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2007-17
2007-17 Static impact on individual income tax liability and revenue from taxing capital gains as ordinary income. Static estimates assume no behavioral changes in response to the tax increase.
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(Jan 11, 2007) - T07-0009 - Top Individual Income Tax Rate of 39.6 Percent on Taxable Income Greater than $500,000, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2007-16
2007-16 Static impact on individual income tax liability and revenue of creating a new top tax bracket of 39.6 percent at $500,000
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(Sep 30, 2003) - T03-0174 - War Financing Options: Static Revenue Impact ($ billions), 2003-13
2003-13 calendar and fiscal year static revenue impacts of five options to finance the $87 billion supplemental spending request for the Iraq war.
JGTRRA and EGTRRA Combined
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(Sep 09, 2004) - T04-0117 - Aggregate AMT Projections, 2004-2014
2004-2014, Aggregate AMT Projections
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(Mar 10, 2006) - T06-0055 - Effects of Imposition of Dollar Limit on 2001-2004 Individual Income Tax Cuts, 2007-16
2007-16, Impose Dollar Limit on 2001-2004 Individual Income Tax Cuts, Static Impact on Individual Income Tax Liability and Revenue
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(Oct 11, 2006) - T06-0245 - EGTRRA, JGTRRA, and WFTRA Full Extension and Limited Extension, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2007-16
Relative impact of extending all tax cuts and extending only the top two marginal rates and capital gains rates
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(Jun 28, 2011) - T11-0204 - Impact of the 2001-10 Tax Cuts, With and Without AMT Rate Cuts, on Tax Revenue, 2001-12
Static revenue estimates between 2001 and 2012 for the 2001-2010 individual income tax cuts as enacted and as enacted plus conforming rate cuts for the individual alternative minimum tax. The revenue estimates presented in this table only include changes in individual income tax revenue.
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(Jul 19, 2006) - T06-0213 - Impose Dollar Limit on 2001-2004 Individual Income Tax Cuts, Static Impact on Individual Income Tax Liability and Revenue from Imposing Dollar Limits on 2001-2004 Individual Income Tax Cuts, 2007-16
2007-2016, Impose Dollar Limit on 2001-2004 Individual Income Tax Cuts, Static Impact on Individual Income Tax Liability and Revenue ($ billions)
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(Dec 08, 2004) - T04-0174 - Repealing the AMT and Disallowing the Deduction for State and Local Taxes: Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2005-14
2005-14: Repealing the AMT and Disallowing the Deduction for State and Local Taxes: Static Impact on Individual Income Tax Liability and Revenue ($ billions).
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(Aug 10, 2007) - T07-0213 - The 2001-2006 Income Tax Cuts With and Without Conforming AMT Rate Cuts, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2001-10
2001-2010 Static revenue estimates for the 2001-2006 tax cuts as enacted and as enacted plus conforming rate cuts for the individual alternative minimum tax
Repeal Elements of 2001 and 2003 Tax Acts
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(Feb 01, 2006) - T06-0028 - Create Top Individual Income Tax Bracket With 39.6 Percent Rate, Static Impact on Individual Income Tax Liability and Revenue, 2006-15
2006-15, Create Top Individual Income Tax Bracket With 39.6 Percent Rate, Static Impact on Individual Income Tax Liability and Revenue
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(Jun 01, 2006) - T06-0124 - Estate Tax Compromise, Implement 2009 Law and Make Permanent: Estate Tax Returns and Liability, 2007-16
Extremely preliminary analysis of making 2009 estate tax law permanent.
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(Dec 08, 2006) - T06-0316 - Freeze the One-Third Repeal of the Personal Exemption Phaseout (PEP) and Limitation on Itemized Deductions (Pease), Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2007-16
2007-16 Impact on tax liability and revenue of freezing the repeal of the personal exemption phase-out and the limitation on itemized deductions at their 2006 levels
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(Jun 23, 2006) - T06-0186 - H.R. 5638 as Amended and Passed by The House, The Permanent Estate Tax Relief Act of 2006: Estate Tax Returns and Liability, 2007-16
Estimates of H.R. 5638, The Permanent Estate Tax Relief Act of 2006, as amended and passed by the House. Revenue effects from both options: assuming the top capital gains rate is made permanent at 15% after 2010, and assuming the top capital gains rate returns to 20% after 2010.
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(Jun 20, 2006) - T06-0169 - H.R. 5638, The Permanent Estate Tax Relief Act of 2006: Estate Tax Returns and Liability, 2007-16
Preliminary analysis of the reported Thomas estate tax proposal. Revenue effects from both options: assuming the top capital gains rate is made permanent at 15% after 2010, and assuming the top capital gains rate returns to 20% after 2010.
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(Aug 01, 2006) - T06-0223 - H.R.5970 as Passed by the House, Estate Tax Returns and Liability, 2007-16
Preliminary estimates of H.R. 5970: Estate Tax and Extension of Tax Relief Act of 2006, as Passed by the House
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(Jun 07, 2006) - T06-0137 - Kyl Estate Tax Alternative, Estate Tax Returns and Liability, 2007-16
Preliminary analysis of Senator Kyl's reported estate tax alternative.
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(Jun 01, 2006) - T06-0123 - Kyl Estate Tax Compromise: Estate Tax Returns and Liability, 2007-16
Extremely preliminary analysis of the reported estate tax compromise being offered by Senator Kyl.
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(Jul 19, 2006) - T06-0212 - Landrieu Estate Tax Proposal, Estate Tax Returns and Liability, 2007-16
Preliminary estimates of the Sen. Landrieu's Estate Tax Proposal (S.3626)
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(Feb 11, 2008) - T08-0064 - Options to Limit the Extension of the 2001-06 Tax Cuts Above $200,000, Static Impact on Individual Income and Estate Tax Liability and Revenue ($ billions), 2009-18
2009-18 Static impact on individual income and estate tax liability for two options to limit the extension of the 2001-06 tax cuts: (1) rolling back the tax cuts for those with incomes above $200K and (2) rolling back the tax cuts for those with incomes above $200K and freezing 2009 estate tax law
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(Feb 11, 2008) - T08-0063 - Options to Limit the Extension of the 2001-06 Tax Cuts Above $250,000, Static Impact on Individual Income and Estate Tax Liability and Revenue ($ billions), 2009-18
2009-18 Static impact on individual income and estate tax liability for two options to limit the extension of the 2001-06 tax cuts: (1) rolling back the tax cuts for those with incomes above $125K ($250K for couples) and freezing 2009 estate tax law and (2) rolling back the top two income tax rates, rolling back the rate cuts for capital gains and qualified dividends, restoring PEP and Pease, and freezing 2009 estate tax law
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(Feb 11, 2008) - T08-0065 - Options to Make Permanent Components of the 2001-06 Tax Cuts, Static Impact on Individual Income and Estate Tax Liability and Revenue ($ billions), 2009-18
2009-18 Static impact on individual income and estate tax liability for three options to make permanent components of the 2001-06 tax cuts: (1) extending the 10 percent bracket, child credit, and marriage penalty relief, (2) option one plus extending the 25 and 28 percent brackets, and (3) option two plus extending the 33 and 35 percent brackets, the rate reductions on capital gains and dividends, and repeal of PEP and Pease
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(Feb 19, 2004) - T04-0005 - Options to Repeal Portions of the 2001 and 2003 Tax Cuts Affecting Upper-Income Families Static Individual Income Tax Revenue Impact in $ Billions, 2005-2014
2005-14 calendar and fiscal-year static revenue impacts of repealing elements of the the 2001 and 2003 Tax Acts (EGTRRA and JGTRRA) that benefit upper-income taxpayers.
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(Jan 11, 2005) - T05-0001 - Repealing the Deduction for State and Local Taxes: Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2005-14
2005-14, Repealing the Deduction for State and Local Taxes: Static Impact on Individual Income Tax Liability and Revenue
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(Jun 01, 2006) - T06-0106 - Reported Baucus Estate Tax Compromise: Estate Tax Returns and Liability, 2007-16
Extremely preliminary analysis of the reported estate tax compromise being offered by Senator Baucus.
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(Jun 08, 2006) - T06-0147 - Reported Snowe Estate Tax Proposal: Estate Tax Returns and Liability, 2007-16
Preliminary analysis of Senator Snowe's reported estate tax proposal.
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(Feb 17, 2004) - T04-0003 - Roll Back Top Two Individual Income Tax Rates: Static Revenue Impact ($ billions), 2004-13
2004-13 calendar and fiscal year static revenue impacts of rolling back the top two individual income tax rates from 33 and 35 percent to 36 and 39.6 percent, effective 01/01/04
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(Oct 19, 2005) - T05-0264 - Rollback of Individual Income Tax Rates, Static Impact on Individual Income Tax Liability and Revenue, 2005-15
2005-15, Rollback of Individual Income Tax Rates, Static Impact on Individual Income Tax Liability and Revenue
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(Nov 02, 2004) - T04-0173 - Rollback the Repeal of Pease and PEP vs. Current-Law Baseline: Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2005-14
2005-14, Rollback the Repeal of Pease and PEP vs. Current-Law Baseline: Static Impact on Individual Income Tax Liability and Revenue ($ billions)
2003 Tax Act: Jobs and Growth Tax Relief Reconciliation Act
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(Jun 23, 2003) - T03-0166 - Accelerate EITC Marriage-Penalty Relief: Revenue Impact ($ billions), 2003-13
2003-13 calendar and fiscal year revenue effects of accelerating to 2003 the EITC marriage-penalty relief provisions currently scheduled for 2008.
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(Mar 10, 2006) - T06-0055 - Effects of Imposition of Dollar Limit on 2001-2004 Individual Income Tax Cuts, 2007-16
2007-16, Impose Dollar Limit on 2001-2004 Individual Income Tax Cuts, Static Impact on Individual Income Tax Liability and Revenue
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(May 22, 2003) - JCX-55-03 - Estimated Budget Effects Of The Conference Agreement For H.R. 2
Official Joint Committee on Taxation revenue estimates for the conference agreement on the 2003 tax act (final version of JGTRRA).
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(Jun 28, 2011) - T11-0204 - Impact of the 2001-10 Tax Cuts, With and Without AMT Rate Cuts, on Tax Revenue, 2001-12
Static revenue estimates between 2001 and 2012 for the 2001-2010 individual income tax cuts as enacted and as enacted plus conforming rate cuts for the individual alternative minimum tax. The revenue estimates presented in this table only include changes in individual income tax revenue.
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(Jul 19, 2006) - T06-0213 - Impose Dollar Limit on 2001-2004 Individual Income Tax Cuts, Static Impact on Individual Income Tax Liability and Revenue from Imposing Dollar Limits on 2001-2004 Individual Income Tax Cuts, 2007-16
2007-2016, Impose Dollar Limit on 2001-2004 Individual Income Tax Cuts, Static Impact on Individual Income Tax Liability and Revenue ($ billions)
2002 Tax Act: Job Creation and Worker Assistance Act
2001 Tax Act: Economic Growth and Reconciliation Act
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(Mar 03, 2003) - T03-0067 - Accelerate EITC Marriage-Penalty Relief: Revenue Impact ($ billions), 2003-12
2003-12 calendar and fiscal year revenue effects of accelerating to 2003 the implementation of the EITC marriage-penalty relief provisions contained in EGTRRA and currently scheduled for 2008.
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(Jun 23, 2003) - T03-0166 - Accelerate EITC Marriage-Penalty Relief: Revenue Impact ($ billions), 2003-13
2003-13 calendar and fiscal year revenue effects of accelerating to 2003 the EITC marriage-penalty relief provisions currently scheduled for 2008.
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(Mar 10, 2006) - T06-0055 - Effects of Imposition of Dollar Limit on 2001-2004 Individual Income Tax Cuts, 2007-16
2007-16, Impose Dollar Limit on 2001-2004 Individual Income Tax Cuts, Static Impact on Individual Income Tax Liability and Revenue
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(Aug 10, 2007) - T07-0214 - EGTRRA With and Without Conforming AMT Rate Cuts, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2001-10
2001-2010 Static revenue estimates for EGTRRA (the 2001 tax cut package) as enacted and as enacted plus conforming rate cuts for the individual alternative minimum tax
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(May 26, 2001) - JCX-51-01 - Estimated Budget Effects Of The Conference Agreement For H.R. 1836
Official Joint Committee on Taxation revenue estimates for the conference agreement on the 2001 tax act (final version of EGTRRA).
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(Jun 28, 2011) - T11-0204 - Impact of the 2001-10 Tax Cuts, With and Without AMT Rate Cuts, on Tax Revenue, 2001-12
Static revenue estimates between 2001 and 2012 for the 2001-2010 individual income tax cuts as enacted and as enacted plus conforming rate cuts for the individual alternative minimum tax. The revenue estimates presented in this table only include changes in individual income tax revenue.
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(Jul 19, 2006) - T06-0213 - Impose Dollar Limit on 2001-2004 Individual Income Tax Cuts, Static Impact on Individual Income Tax Liability and Revenue from Imposing Dollar Limits on 2001-2004 Individual Income Tax Cuts, 2007-16
2007-2016, Impose Dollar Limit on 2001-2004 Individual Income Tax Cuts, Static Impact on Individual Income Tax Liability and Revenue ($ billions)
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(Jan 02, 2003) - T03-0003 - Individual Income Tax Projections ($ billions), 2003-12 Calendar Years
2003-10 calendar year projections of individual income tax revenue under current law, pre-EGTRRA law, EGTRRA-permanent law, and EGTRRA frozen at 2002 level-law.
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(Jan 04, 2006) - T06-0001 - Repeal Personal Exemption Phaseout (PEP) and Limitation on Itemized Deductions (Pease)
2006-15, Repeal Personal Exemption Phaseout (PEP) and Limitation on Itemized Deductions (Pease), Static Impact on Individual Income Tax Liability and Revenue
2001 Tax Act: Accelerate Provisions in EGTRRA
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(Nov 18, 2002) - T02-0006 - Accelerate 10-Percent Bracket Expansion and Child Tax Credit Increase: Revenue Costs ($ billions), 2003-12
2003-12 calendar and fiscal year revenue effects of accelerating the $1,000 child tax credit and the widening of the 10-percent tax bracket.
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(Nov 18, 2002) - T02-0018 - Accelerate and Freeze Options: Revenue Effects ($ billions), 2003-2012 Calendar Years
2003-12 calendar year revenue effects of accelerating and/or freezing some of the income and estate tax provisions in EGTRRA.
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(Nov 18, 2002) - T02-0017 - Accelerate and Freeze Options: Revenue Effects ($ billions), 2003-2012 Fiscal Years
2003-12 fiscal year revenue effects of accelerating and/or freezing some of the income and estate tax provisions in EGTRRA.
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(Mar 03, 2003) - T03-0067 - Accelerate EITC Marriage-Penalty Relief: Revenue Impact ($ billions), 2003-12
2003-12 calendar and fiscal year revenue effects of accelerating to 2003 the implementation of the EITC marriage-penalty relief provisions contained in EGTRRA and currently scheduled for 2008.
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(Jun 23, 2003) - T03-0166 - Accelerate EITC Marriage-Penalty Relief: Revenue Impact ($ billions), 2003-13
2003-13 calendar and fiscal year revenue effects of accelerating to 2003 the EITC marriage-penalty relief provisions currently scheduled for 2008.
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(Nov 18, 2002) - T02-0016 - Accelerate Income Tax Rate Cuts: Revenue Costs ($ billions), 2003-12
2003-12 calendar and fiscal year revenue effects of accelerating the individual income tax rate cuts scheduled for 2004 and 2006.
2001 Tax Act: Make Provisions in EGTRRA Permanent
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(Oct 07, 2005) - T05-0251 - Child Tax Credit (CTC) Options, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2005-15
2005-15, Child Tax Credit (CTC) Options, Static Impact on Individual Income Tax Liability and Revenue
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(Oct 07, 2005) - T05-0241 - Earned Income Tax Credit (EITC) Options, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2005-15
2005-15, Earned Income Tax Credit (EITC) Options, Static Impact on Individual Income Tax Liability and Revenue ($ billions)
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(Mar 10, 2006) - T06-0055 - Effects of Imposition of Dollar Limit on 2001-2004 Individual Income Tax Cuts, 2007-16
2007-16, Impose Dollar Limit on 2001-2004 Individual Income Tax Cuts, Static Impact on Individual Income Tax Liability and Revenue
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(Oct 11, 2006) - T06-0245 - EGTRRA, JGTRRA, and WFTRA Full Extension and Limited Extension, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2007-16
Relative impact of extending all tax cuts and extending only the top two marginal rates and capital gains rates
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(Jan 19, 2007) - T07-0014 - Extend 10 Percent Tax Bracket, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2008-17
2008-17 Impact on tax liability and revenue for extending the 10 percent income tax bracket after 2010 against a current law baseline and baseline of current law plus indexation of the 2006 AMT exemption and allowance of personal credits against the AMT
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(Jan 19, 2007) - T07-0017 - Extend 25 Percent Tax Bracket, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2008-17
2008-17 Impact on tax liability and revenue for extending the 25 percent income tax bracket after 2010 against a current law baseline and baseline of current law plus indexation of the 2006 AMT exemption and allowance of personal credits against the AMT
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(Jan 19, 2007) - T07-0020 - Extend 28 Percent Tax Bracket, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2008-17
2008-17 Impact on tax liability and revenue for extending the 28 percent income tax bracket after 2010 against a current law baseline and baseline of current law plus indexation of the 2006 AMT exemption and allowance of personal credits against the AMT
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(Jan 17, 2007) - T07-0070 - Extend Certain Individual Income Tax Provisions in 2001-6 Tax Cuts Plus Repeal AMT and Extend 2009 Estate Tax Law, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2007-17
2007-17 Impact on individual income tax liability and revene for three plans to extend select provisions of the 2001-2006 tax cuts and repeal the alternative minimum tax
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(Jan 19, 2007) - T07-0023 - Extend Child Tax Credit, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2008-17
2008-17 Impact on tax liability and revenue for extending the expanded child credit (the increased child credit amount, expanded refundability, and allowance against the AMT) against a current law baseline and a baseline of current law plus indexation of the 2006 AMT exemption and allowance of personal credits against the AMT
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(Jan 19, 2007) - T07-0026 - Extend Marriage Penalty Relief, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2008-17
2008-17 Impact on tax liability and revenue for extension of marriage penalty relief (including the increased standard deduction, 15 percent bracket amount, and increased EITC phase-out threshold for joint filers and other provisions) against a current law baseline and a baseline of current law plus indexation of the 2006 AMT exemption and allowance of personal credits against the AMT
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(Jul 19, 2006) - T06-0213 - Impose Dollar Limit on 2001-2004 Individual Income Tax Cuts, Static Impact on Individual Income Tax Liability and Revenue from Imposing Dollar Limits on 2001-2004 Individual Income Tax Cuts, 2007-16
2007-2016, Impose Dollar Limit on 2001-2004 Individual Income Tax Cuts, Static Impact on Individual Income Tax Liability and Revenue ($ billions)
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(Jan 02, 2003) - T03-0003 - Individual Income Tax Projections ($ billions), 2003-12 Calendar Years
2003-10 calendar year projections of individual income tax revenue under current law, pre-EGTRRA law, EGTRRA-permanent law, and EGTRRA frozen at 2002 level-law.
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(Apr 13, 2007) - T07-0126 - Options to Extend the 2001-2006 Tax Cuts, Static Impact on Individual Income and Estate Tax Liability and Revenue ($ billions), 2008-17
2008-17 Static impact on individual income and estate tax liability for three options to extend the 2001-2006 tax cuts: (1) extending the income tax cuts and estate tax repeal, (2) extending the income tax cuts for those with income below $200,000, and (3) extending the income tax cuts for those with income below $200,000 and freezing the estate tax in its 2009 form
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(Mar 15, 2007) - T07-0101 - Options to Make Permanent Components of the 2001-2006 Tax Cuts, Static Impact on Individual Income Tax Liability and Revenue ($ billions), 2007-17
2007-17 Impact on individual income tax liability and revenue for three options to make permanent components of the 2001-2006 tax cuts: (1) the 10-percent bracket, child credit, and marriage penalty relief, (2) the above plus the 25 and 28 percent brackets, (3) the above plus the 33 and 35 percent brackets, the preferential rates on capital gains and qualifying dividends, and repeal of the phase-out of personal exemptions and itemized deductions
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(Jan 04, 2006) - T06-0001 - Repeal Personal Exemption Phaseout (PEP) and Limitation on Itemized Deductions (Pease)
2006-15, Repeal Personal Exemption Phaseout (PEP) and Limitation on Itemized Deductions (Pease), Static Impact on Individual Income Tax Liability and Revenue
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(Nov 18, 2002) - T02-0003 - The 2011-13 calendar year revenue effects of making the individual income and estate tax provisions in EGTRRA permanent
The 2011-13 calendar year revenue effects of making the individual income and estate tax provisions in EGTRRA permanent.
2001 Tax Act: Freeze Provisions in EGTRRA
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(Nov 18, 2002) - T02-0018 - Accelerate and Freeze Options: Revenue Effects ($ billions), 2003-2012 Calendar Years
2003-12 calendar year revenue effects of accelerating and/or freezing some of the income and estate tax provisions in EGTRRA.
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(Nov 18, 2002) - T02-0017 - Accelerate and Freeze Options: Revenue Effects ($ billions), 2003-2012 Fiscal Years
2003-12 fiscal year revenue effects of accelerating and/or freezing some of the income and estate tax provisions in EGTRRA.
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(Dec 31, 2002) - T03-0001 - Freeze EGTRRA: Revenue Effects ($ billions), 2003-12
2003-12 calendar and fiscal year revenue effects of freezing, but making permanent, the 2002 individual income tax provisions in EGTRRA.
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(Jan 02, 2003) - T03-0003 - Individual Income Tax Projections ($ billions), 2003-12 Calendar Years
2003-10 calendar year projections of individual income tax revenue under current law, pre-EGTRRA law, EGTRRA-permanent law, and EGTRRA frozen at 2002 level-law.
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(May 03, 2005) - T05-0072 - Options for Reforming the Estate Tax: Static Impact on Estate Tax Liability, 2006-15
2006-15, Options for Reforming the Estate Tax: Static Impact on Estate Tax Liability ($ billions)
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(Sep 21, 2005) - T05-0159 - Partial Rollback of Individual Income Tax Cuts Benefiting High-Income Earners, Static Impact on Individual Income Tax Liability and Revenue, 2006-15
2006-15, Partial Rollback of Individual Income Tax Cuts Benefiting High-Income Earners: Static Impact on Individual Income Tax Liability and Revenue
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(Sep 30, 2005) - T05-0161 - Partial Rollback of Individual Income Tax Cuts Benefiting High-Income Earners, Static Impact on Individual Income Tax Liability and Revenue, 2006-15
2006-15, Partial Rollback of Individual Income Tax Cuts Benefiting High-Income Earners: Static Impact on Individual Income Tax Liability and Revenue
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