Back to Options to Extend the 2017 Tax Act (TCJA) and Modify Individual Income Tax Rates (Feb 2025)
Model Estimate T25-0020 – Retain Current Law Individual Income Tax Rates of 10, 15, 25, 28, 33, 35, and 39.6 Percent, Distribution of Federal Tax Change by ECI Level, 2026 T25-0020.xls
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Change in federal tax burden in calendar year 2026, by expanded cash income (ECI) level, from retaining the current law individual income tax rates of 10, 15, 25, 28, 33, 35, and 39.6 percent. Change is measured against a baseline of current law plus the extension of certain provisions enacted by the 2017 Tax Act (Tax Cuts and Jobs Act, or TCJA). If the TCJA were extended, the rates would be 10, 12, 22, 24, 32, 35, and 37 percent. 

For a discussion of the distribution metrics presented in this table, see Measuring the Distribution of Tax Changes.
T25-0020
Model Estimates Type Distribution Tables by Income Level
Primary topic Current legislative proposals
Topics Current legislative proposals Income tax (individual) Tax rates High-income households
Model Estimates from the same Simulation Run February 25, 2025
Model Estimate
T25-0021 – Retain Current Law Individual Income Tax Rates of 10, 15, 25, 28, 33, 35, and 39.6 Percent, Distribution of Federal Tax Change by ECI Percentile, 2026
Model Estimate
T25-0022 – Retain Current Law Top Individual Income Tax Rate of 39.6 Percent, Distribution of Federal Tax Change by ECI Level, 2026
Model Estimate
T25-0023 – Retain Current Law Top Individual Income Tax Rate of 39.6 Percent, Distribution of Federal Tax Change by ECI Percentile, 2026
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