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Tax Topics

2009 Tax Stimulus
2012 Election Tax Plans
2015 Budget
Alternative Minimum Tax (AMT)
American Jobs Act of 2011
Brief Description of the Model 2015
Camp Tax Reform Plan
Current-Law Distribution of Taxes
Deficit Reduction Proposals
Distribution of the 2001 - 2008 Tax Cuts
Dynamic Scoring
Earned Income Tax Credit
Economic Stimulus
Education Tax Incentives
Estate and Gift Taxes
Expiration of the Bush Tax Cuts
Explanation of Income Measures 2013
Federal Budget
Fiscal Cliff
Fiscal Crisis
Guide to TPC Tables
Health Insurance Tax Incentives
How to Interpret Distribution Tables 2013
Marriage Penalties
Model FAQ 2013
Model Related Resources and FAQs
Payroll Taxes
Presidential Transition - 2009
Recent Tax Stimulus Legislation
Retirement Saving
Tax Encyclopedia Index
Tax Expenditures
Tax Reform Proposals
TPC’s Methodology for “Off-Model” Revenue Estimates
Value-Added Tax (VAT)
Who Doesn't Pay Federal Taxes?
Working Families

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tax topics
Estate Tax Tables

The federal estate tax has changed almost every year since 2001 as the effective exclusion has climbed from $675,000 that year to $3.5 million in 2009 and the maximum rate has fallen from 55 percent to 45 percent.  In 2010, the tax disappears entirely, only to return in 2011 with a $1 million exemption and a 55 percent top tax rate.

Tables show historical parameters and statistics, projected revenues and returns, and distributions of tax under current law and selected proposals to change the estate tax.

Historical Statistics
Number of Returns and Percent Taxable
Returns as a Percentage of Deaths
Exemption and Top Tax Rate
Tax Rate Schedule
Estate Taxes by State
Summary Tables
Revenue Impact
Returns and Liability
Distributional Tables
By Gross Estate Level
Current Law
Various Proposals
2011 Law Extended
2009 Law Extended
2009 Law Extended
$5M Exemption (Indexed) and 35% Rate
$3.5M Exemption (Indexed) and 45% Rate
$3.5M Exemption (Unindexed) and 45% Rate
By Gross Estate Percentiles
Current Law
Current Law and 2011 Law Extended
2009 Law Extended both Indexed and Unindexed
2008 Reform Proposals
Distributional Effects of Individual Proposals by Size of Gross Estate