This table provides a break down between 2011-2031 of the number of tax units that had zero or negative individual income tax liability, zero or negative sum of income and payroll taxes, and tax units that did not pay income nor pay roll taxes. Baseline is the law in place for year under a baseline of the law in place as of August 18, 2021, with additional enactment of the Administration's FY2022 budget proposals affecting the CTC, CDCTC, and EITC. For details of the proposals, see Treasury's General Explanations of the Administration's Fiscal Year 2022 Revenue Proposals (the “Green Book”) available at: https://home.treasury.gov/system/files/131/General-Explanations-FY2022.pdf