Model Estimate T22-0239 - Tax Benefit of the Net Investment Income Tax, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Level, 2026 t22-0239.xls
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Distribution of the tax benefits of repealing the 3.8 percent net investment income tax (NIIT) enacted as part of the Affordable Care Act. Since the 3.8 percent NIIT is an additional tax, the table show a negative tax benefit. This table shows the impact by income level under current law for 2026.

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Model Estimates Type Distribution Tables by Income Level
Primary topic Individual Taxes
Topics Charitable giving High-income households Tax expenditures (individual)
Model Estimates from the same Simulation Run December 27, 2022
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T22-0240 - Tax Benefit of the Net Investment Income Tax, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2026
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T22-0238 - Tax Benefit of the Net Investment Income Tax, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2022
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T22-0237 - Tax Benefit of the Net Investment Income Tax, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Level, 2022
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T22-0236 - 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, 2026
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T22-0235 - 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, 2026
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