Model Estimate T24-0040 - Tax Units with a Tax Increase or Tax Cut from Making Certain Individual Income, Payroll, and Estate Tax Provisions in 2017 Tax Act Permanent, by ECI Level, 2026 t24-0040.xls
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Table shows the distribution of tax units that see a tax increase or a tax cut ("winners and losers"), by expanded cash income level in 2026, from making certain individual income, payroll, and estate tax provisions in the 2017 Tax Act ("The Tax Cuts and Jobs Act" or TCJA)  permanent. For a discussion of the distribution metrics presented in this table, see Measuring the Distribution of Tax Changes.

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Model Estimates Type Distribution Tables by Income Level
Primary topic Campaigns, Proposals, and Reforms
Topics Presidential campaign proposals Estate, gift, and inheritance taxes Income tax (individual)
Model Estimate Resources