Back to Modify Business Provisions and Child Tax Credit and Earned Income Tax Credit (December 2022)
Model Estimate T22-0159R - Modify Certain Business Provisions Enacted by the 2017 Tax Act (TCJA), by ECI Level, 2027 t22-0159r.xls
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Table shows the change in the distribution of federal taxes, by expanded cash income level in 2027, of: repealing amortization of research and experimental (R&E) expenditures; extend limitation of interest deductions to 30 percent of EBITDA; and make 100 percent bonus depreciation permanent. These tables were revised on December 7, 2022.
table showing impact of changes to TCJA business tax provisions, CTC and EITC by income
Model Estimates Type Distribution Tables by Income Level
Primary topic Business Taxes
Topics Corporate income tax Income taxes (business) Pass-through entities Current legislative proposals
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