Distribution of gross estate size and net estate tax liability by size of gross estate under current law for 2026. Additional information for farms and businesses is in the Excel file.
Distribution of gross estate size and net estate tax liability by size of gross estate under current law for 2025. Additional information for farms and businesses is in the Excel file.
Estimates of the number of estate tax returns filed, the number of taxable returns, and the amount of estate tax liability under current law for 2024-35 decedents. Also provides estimates if the 2017 Tax Act were extended, or if 2009 estate tax law
Change in the distribution of federal taxes, by expanded cash income percentile in 2026, of extending certain individual income tax provisions in the 2017 Tax Act (the Tax Cuts and Jobs Act, or TCJA). For a discussion of the distribution metrics
Change in the distribution of federal taxes, by expanded cash income level in 2026, of extending certain individual income tax provisions in the 2017 Tax Act (the Tax Cuts and Jobs Act, or TCJA). For a discussion of the distribution metrics presented
Tax units with a tax increase or tax cut, by expanded cash income percentile in 2035, from extending certain major provisions in the 2017 Tax Act (the Tax Cuts and Jobs Act, or TCJA). For a discussion of the distribution metrics presented in this
Tax units with a tax increase or tax cut, by expanded cash income level in 2035, from extending certain major provisions in the 2017 Tax Act (the Tax Cuts and Jobs Act, or TCJA). For a discussion of the distribution metrics presented in this table, see Measuring the Distribution of Tax Changes.
Tax units with a tax increase or tax cut, by expanded cash income percentile in 2026, from extending certain major provisions in the 2017 Tax Act (the Tax Cuts and Jobs Act, or TCJA). For a discussion of the distribution metrics presented in this
Tax units with a tax increase or tax cut, by expanded cash income level in 2026, from extending certain major provisions in the 2017 Tax Act (the Tax Cuts and Jobs Act, or TCJA). For a discussion of the distribution metrics presented in this table
Change in the distribution of federal taxes, by expanded cash income percentile in 2035, of extending certain provisions in the 2017 Tax Act (the Tax Cuts and Jobs Act, or TCJA). For a discussion of the distribution metrics presented in this table
