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Table shows the change in the distribution of federal taxes, by expanded cash income percentile in 2025, of three individual income tax credit provisions proposed by Vice President Harris. The provisions would modify the child tax credit (CTC) and the earned income tax credit (EITC) and create a new fully refundable tax credit for first-time homebuyers. For a discussion of the distribution metrics presented in this table, see Measuring the Distribution of Tax Changes.
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T24-0072 – Certain Individual Income Tax Credit Provisions Proposed by Vice President Harris, Impact on Tax Revenue 2025-34 Fiscal Years
T24-0073 – Certain Individual Income Tax Credit Provisions Proposed by Vice President Harris, Distribution by ECI Level, 2025