Model Estimate T22-0240 - Tax Benefit of the Net Investment Income Tax, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2026 t22-0240.xls
(210 KB)
Display Date

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 percentile under current law for 2026.

Image
Model Estimates Type Distribution Tables by Income Percentile
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
T22-0239 - Tax Benefit of the Net Investment Income Tax, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Level, 2026
Model Estimate
T22-0238 - Tax Benefit of the Net Investment Income Tax, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2022
Model Estimate
T22-0237 - Tax Benefit of the Net Investment Income Tax, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Level, 2022
Model Estimate
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
Model Estimate
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
Model Estimate Resources