Back to Minimum Federal Individual Income Tax (February 2022)
Model Estimate T22-0001 – Enact Minimum Federal Individual Income Tax of $100 ($200 for Married Couples), by Expanded Cash Income Level, 2022 t22-0001.xls
(228 KB)

Table shows the change in federal tax burden, by expanded cash income level in 2022, from a proposal to enact a minimum federal individual income liability of $100 ($200 for married couples filing a joint return). Proposal would effectively repeal refundable individual income tax credits.
Model Estimates Type Distribution Tables by Income Level
Primary topic Campaigns, Proposals, and Reforms
Topics Fundamental reform proposals Income tax (individual) Low-income households Tax credits (individual)
Model Estimate Resources
  • Tax Model Resources
  • Guide to Tables
  • Videos
    •