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Distribution of Tax Expenditures: Overall and By Category

View other TPC estimates on the distribution of tax expenditures.

These tables show the distributional effects of eliminating the alternative minimum tax (AMT) and all individual income tax expenditures in the federal income tax, other than those affecting the measurement of business income reported on Schedules C (sole proprietors), E (partnerships and S corporations) and F (farm income). These tax expenditures are then divided into seven categories, and the distribution of each category of tax expenditures is estimated separately. The estimates take account of interactions among provisions. For a detailed discussion of these estimates, see "Distributional Effects of Individual Income Tax Expenditures: An Update" by Eric Toder and Daniel Baneman.

Estimates are for tax year 2011 against current law and for tax year 2015 against both current law and current policy. Under current law, temporary tax provisions enacted in 2001, 2003, and 2010 and the AMT patch expire as scheduled. Under TPC’s current policy baseline, all tax rules in effect in 2011 are extended with the exception of the payroll tax holiday, and 2011 AMT exemption levels are extended and indexed to changes in the consumer price index.

The 2015 estimates were based on the 2009 version of the TPC microsimulation model, updated to incorporate Congressional Budget Office (CBO) revenue projections released in August of 2010. All 2011 estimates use an updated version of the TPC model that incorporates the latest economic, revenue, and demographic projections by CBO, the Internal Revenue Service, the Bureau of the Census, and other sources. This is still the current version of the model as of April 2012.

Eliminate All Tax Expenditures Against Current Law, 2011
Eliminate All Nonbusiness Individual Income Tax Expenditures and the AMT
Tax Expenditures by Category Against Current Law, 2011
Major Exclusions from Taxable Income
Above-the-Line Deductions
Preferential Rates on Capital Gains and Dividends
Itemized Deductions
Nonrefundable Credits
Refundable Credits
Other Exclusions and Miscellaneous Tax Expenditures
Eliminate All Tax Expenditures, 2015 (2009 version of model)
Eliminate All Nonbusiness Individual Income Tax Expenditures and the AMT