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Model Estimate T22-0233 - Net Tax Benefit of the Preferential Rates and Portion of the Net Investment Income Tax on Long-Term Capital Gains and Qualified Dividends, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Level, 2022 t22-0233.xls
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Distribution of the tax benefits of removing capital gains and qualified dividends from the base of the 3.8 percent net investment income tax (NIIT). This table shows the impact by income level under current law for 2022.
Model Estimates Type Distribution Tables by Income Level
Primary topic Individual Taxes
Topics Capital gains and dividends High-income households Tax expenditures (individual)
Model Estimates from the same Simulation Run December 27, 2022
Model Estimate
T22-0234 - Net Tax Benefit of the Preferential Rates and Portion of the Net Investment Income Tax on Long-Term Capital Gains and Qualified Dividends, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2022
Model Estimate
T22-0232 - Tax Benefit of the Preferential Rates on Long-Term Capital Gains and Qualified Dividends, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2026
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T22-0231 - Tax Benefit of the Preferential Rates on Long-Term Capital Gains and Qualified Dividends, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Level, 2026
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T22-0230 - Tax Benefit of the Preferential Rates on Long-Term Capital Gains and Qualified Dividends, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2022
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