Model Estimate T18-0185 - 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, 2017 t18-0185.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 percentile under current law for 2017. Baseline is the law in place for 2017 as of 10/16/2018. For more information on TPC’s baseline definitions, see: http://www.taxpolicycenter.org/taxtopics/Baseline-Definitions.cfm

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Model Estimates Type Distribution Tables by Percentile
Primary topic Individual Taxes
Topics Capital gains and dividends High-income households Tax expenditures (individual)
Model Estimates from the same Simulation Run October 16, 2018
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T18-0213 - Tax Benefit of the 20 Percent Deduction for Qualified Pass-Through Business Income, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2018
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T18-0195 - Tax Benefit of the Child Tax Credit, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2018
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T18-0194 - Tax Benefit of the Child Tax Credit, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Level, 2018
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T18-0193 - Tax Benefit of the Child Tax Credit, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2017
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T18-0192 - Tax Benefit of the Child Tax Credit, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Level, 2017
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T18-0191 - Tax Benefit of the Net Investment Income Tax, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2018
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T18-0190 - Tax Benefit of the Net Investment Income Tax, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Level, 2018
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T18-0189 - Tax Benefit of the Net Investment Income Tax, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2017
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T18-0188 - Tax Benefit of the Net Investment Income Tax, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Level, 2017
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T18-0187 - 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, 2018
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T18-0186 - 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, 2018
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T18-0184 - 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, 2017
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T18-0183 - 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, 2018
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T18-0182 - 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, 2018
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T18-0196 - Tax Benefit of the Child and Dependent Care Credit, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Level, 2017
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T18-0197 - Tax Benefit of the Child and Dependent Care Credit, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2017
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T18-0198 - Tax Benefit of the Child and Dependent Care Credit, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Level, 2018
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T18-0212 - Tax Benefit of the 20 Percent Deduction for Qualified Pass-Through Business Income, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Level, 2018
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T18-0211 - Tax Benefit of Education Credits and Student Loan Interest Deduction, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2018
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T18-0210 - Tax Benefit of Education Credits and Student Loan Interest Deduction, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Level, 2018
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T18-0209 - Tax Benefit of Education Credits and Student Loan Interest Deduction, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2017
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T18-0208 - Tax Benefit of Education Credits and Student Loan Interest Deduction, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Level, 2017
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T18-0207 - Tax Benefit of the Child Tax Credit, Child and Dependent Care Tax Credit, and Earned Income Tax Credit, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2018
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T18-0206 - Tax Benefit of the Child Tax Credit, Child and Dependent Care Tax Credit, Earned Income Tax Credit, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Level, 2018
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T18-0205 - Tax Benefit of the Child Tax Credit, Child and Dependent Care Tax Credit, and Earned Income Tax Credit, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2017
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T18-0204 - Tax Benefit of the Child Tax Credit, Child and Dependent Care Tax Credit, Earned Income Tax Credit, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Level, 2017
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T18-0203 - Tax Benefit of the Earned Income Tax Credit, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2018
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T18-0202 - Tax Benefit of the Earned Income Tax Credit, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Level, 2018
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T18-0201 - Tax Benefit of the Earned Income Tax Credit, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2017
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T18-0200 - Tax Benefit of the Earned Income Tax Credit, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Level, 2017
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T18-0199 - Tax Benefit of the Child and Dependent Care Credit, Baseline: Current Law, Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2018
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T18-0181 - 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, 2017
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T18-0180 - 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, 2017
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