Distribution of federal tax change from the tax cut and possible revenue raising provisions of proposals related to the Trump Administration's 2017 tax plan in 2018. The proposal would repeal the net investment income tax (NIIT); the individual and corporate AMT; set individual tax rates of 10, 25, and 35 percent; double the standard deduction; provide relief for dependent care expenses; reduce the tax rate to 15 percent on pass-through income; repeal the estate and gift tax; reduce corporate tax rate to 15 percent; and adopt a territorial tax system and impose a deemed repatriation tax.