T22-0001 – Enact Minimum Federal Individual Income Tax of $100 ($200 for Married Couples), by Expanded Cash Income Level, 2022
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.
![](https://www.taxpolicycenter.org/sites/default/files/model-estimates/images/t22-0001.gif)