T07-0239 - Unified Tax Plan B Against Tax Cuts Extended With AMT Indexed Baseline, Distribution of Federal Tax Change by Cash Income Class, 2013
2009 Distribution of federal tax change by cash income class for a plan to reform the individual income and estate tax against a baseline in which the 2001-06 tax cuts are extended and the AMT is indexed from 2006 levels. The proposal includes replacement of the preferential rates on capital gains and dividends with a partial exclusion; repeal of the individual alternative minimum tax; expansion of the earned income tax credit; and additional changes to the rates, brackets, child tax credit, and other provisions.
![](https://www.taxpolicycenter.org/sites/default/files/model-estimates/images/T07-0239.gif)