Distributional estimate for a (1) proposal to eliminate the earnings threshold to calculate the refundable portion of the CTC and (2) to phase the refundable portion of the credit in at a rate of 45 percent of earnings in excess of $2,500 (prior to 2025), $3,000 thereafter (by ECI level)
Distributional estimate for a (1) proposal to eliminate the earnings threshold to calculate the refundable portion of the CTC and (2) to phase the refundable portion of the credit in at a rate of 45 percent of earnings in excess of $2,500 (prior to 2025), $3,000 thereafter (by ECI percentile)
Distributional estimate for the Economic Security Project's Cost-of-Living Refund Proposal (by ECI percentile)
Distributional estimate for the Economic Security Project's Cost-of-Living Refund Proposal (by ECI level)
Revenue estimate for the Economic Security Project's Cost-of-Living Refund tax proposal.
NOTE: Table updated April 1, 2019 to include estimates of a proposal to expand the Child Tax Credit. Earlier estimates for the proposal are unchanged.
Distribution of tax units by tax bracket, presence of children and marital status under a current law baseline as of December 10, 2018, for calendar year 2025.