25-Nov-09
PRELIMINARY RESULTS
http://www.taxpolicycenter.org
Click on PDF or Excel link above for additional tables containing more detail and breakdowns by filing status and demographic groups.
Table T09-0444
Hospital Insurance Tax Surcharge in Senate's Patient Protection and Affordable Care Act
Distribution of Federal Tax Change by Cash Income Percentile, 2013 1
Summary Table
Percent of Tax Units4
2,3
Cash Income Percentile
With Tax Cut
Lowest Quintile
Second Quintile
Middle Quintile
Fourth Quintile
Top Quintile
All
With Tax
Increase
Percent
Change in
After-Tax
Income5
Share of Total
Federal Tax
Change
Average
Federal Tax
Change ($)
Average Federal Tax Rate
Change (%
Points)
6
Under the
Proposal
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
9.8
1.5
0.0
0.0
0.0
0.0
-0.1
0.0
0.0
0.0
0.0
0.0
99.8
100.0
0
0
0
0
134
20
0.0
0.0
0.0
0.0
0.1
0.0
5.2
12.2
18.2
21.7
28.3
23.5
0.0
0.0
0.0
0.0
0.0
0.0
1.3
34.5
51.2
57.5
0.0
0.0
-0.1
-0.2
-0.2
0.0
0.2
24.7
74.9
32.8
0
1
167
1,979
8,557
0.0
0.0
0.1
0.1
0.1
24.7
25.9
27.9
32.4
35.3
Addendum
80-90
90-95
95-99
Top 1 Percent
Top 0.1 Percent
Source: Urban-Brookings Tax Policy Center Microsimulation Model (version 0509-4).
Number of AMT Taxpayers (millions). Baseline: 21.0
Proposal: 21.0
(1) Calendar year. Baseline is current law. Proposal would impose an additional 0.5% tax on earnings as defined for purposes of the Hospital Insurance Tax under
current law in excess of $200,000 ($250,000 for married couples filing a joint return).
(2) Tax units with negative cash income are excluded from the lowest income class but are included in the totals. For a description of cash income, see
http://www.taxpolicycenter.org/TaxModel/income.cfm
(3) The cash income percentile classes used in this table are based on the income distribution for the entire population and contain an equal number of people, not tax
units. The breaks are (in 2009 dollars): 20% $19,599, 40% $37,843, 60% $66,647, 80% $113,886, 90% $164,974, 95% $231,179, 99% $624,396, 99.9% $2,875,812.
(4) Includes both filing and non-filing units but excludes those that are dependents of other tax units.
(5) After-tax income is cash income less: individual income tax net of refundable credits; corporate income tax; payroll taxes (Social Security and Medicare); and
estate tax.
(6) Average federal tax (includes individual and corporate income tax, payroll taxes for Social Security and Medicare, and the estate tax) as a percentage of average
cash income.
25-Nov-09
PRELIMINARY RESULTS
http://www.taxpolicycenter.org
Table T09-0444
Hospital Insurance Tax Surcharge in Senate's Patient Protection and Affordable Care Act
Distribution of Federal Tax Change by Cash Income Percentile, 2013 1
Detail Table
Percent of Tax Units4
Cash Income Percentile2,3
With Tax Cut
Lowest Quintile
Second Quintile
Middle Quintile
Fourth Quintile
Top Quintile
All
With Tax
Increase
Percent Change
in After-Tax
Income5
Share of Total
Federal Tax
Change
Average Federal Tax Change
Dollars
Percent
Share of Federal Taxes
Change (%
Points)
Under the
Proposal
Average Federal Tax Rate6
Change (%
Points)
Under the
Proposal
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
9.8
1.5
0.0
0.0
0.0
0.0
-0.1
0.0
0.0
0.0
0.0
0.0
99.8
100.0
0
0
0
0
134
20
0.0
0.0
0.0
0.0
0.2
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.8
4.3
10.6
18.2
65.9
100.0
0.0
0.0
0.0
0.0
0.1
0.0
5.2
12.2
18.2
21.7
28.3
23.5
0.0
0.0
0.0
0.0
0.0
0.0
1.3
34.5
51.2
57.5
0.0
0.0
-0.1
-0.2
-0.2
0.0
0.2
24.7
74.9
32.8
0
1
167
1,979
8,557
0.0
0.0
0.2
0.3
0.3
0.0
0.0
0.0
0.1
0.0
14.2
10.3
15.9
25.5
12.8
0.0
0.0
0.1
0.1
0.1
24.7
25.9
27.9
32.4
35.3
Addendum
80-90
90-95
95-99
Top 1 Percent
Top 0.1 Percent
Baseline Distribution of Income and Federal Taxes
by Cash Income Percentile, 2013 1
Tax Units4
Cash Income Percentile2,3
Lowest Quintile
Second Quintile
Middle Quintile
Fourth Quintile
Top Quintile
All
Number
(thousands)
Percent of
Total
Average
Income
(Dollars)
Average
Federal Tax
Burden
(Dollars)
Average AfterTax Income5
(Dollars)
Average
Federal Tax
Rate6
Share of PreTax Income
Percent of
Total
Share of PostTax Income
Percent of
Total
Share of
Federal Taxes
Percent of
Total
38,935
35,530
32,336
27,082
23,647
159,683
24.4
22.3
20.3
17.0
14.8
100.0
11,951
29,492
53,428
91,635
291,777
78,831
621
3,598
9,744
19,893
82,393
18,524
11,330
25,894
43,685
71,742
209,384
60,307
5.2
12.2
18.2
21.7
28.2
23.5
3.7
8.3
13.7
19.7
54.8
100.0
4.6
9.6
14.7
20.2
51.4
100.0
0.8
4.3
10.7
18.2
65.9
100.0
11,930
5,814
4,704
1,200
121
7.5
3.6
3.0
0.8
0.1
142,602
202,693
359,698
1,939,600
8,825,114
35,271
52,555
99,997
626,230
3,102,041
107,331
150,138
259,701
1,313,370
5,723,073
24.7
25.9
27.8
32.3
35.2
13.5
9.4
13.4
18.5
8.5
13.3
9.1
12.7
16.4
7.2
14.2
10.3
15.9
25.4
12.7
Addendum
80-90
90-95
95-99
Top 1 Percent
Top 0.1 Percent
Source: Urban-Brookings Tax Policy Center Microsimulation Model (version 0509-4).
Number of AMT Taxpayers (millions). Baseline: 21.0
Proposal: 21.0
(1) Calendar year. Baseline is current law. Proposal would impose an additional 0.5% tax on earnings as defined for purposes of the Hospital Insurance Tax under current law in excess of $200,000 ($250,000 for married couples
filing a joint return).
(2) Tax units with negative cash income are excluded from the lowest income class but are included in the totals. For a description of cash income, see
http://www.taxpolicycenter.org/TaxModel/income.cfm
(3) The cash income percentile classes used in this table are based on the income distribution for the entire population and contain an equal number of people, not tax units. The breaks are (in 2009 dollars): 20% $19,599, 40%
$37,843, 60% $66,647, 80% $113,886, 90% $164,974, 95% $231,179, 99% $624,396, 99.9% $2,875,812.
(4) Includes both filing and non-filing units but excludes those that are dependents of other tax units.
(5) After-tax income is cash income less: individual income tax net of refundable credits; corporate income tax; payroll taxes (Social Security and Medicare); and estate tax.
(6) Average federal tax (includes individual and corporate income tax, payroll taxes for Social Security and Medicare, and the estate tax) as a percentage of average cash income.
25-Nov-09
PRELIMINARY RESULTS
http://www.taxpolicycenter.org
Table T09-0444
Hospital Insurance Tax Surcharge in Senate's Patient Protection and Affordable Care Act
Distribution of Federal Tax Change by Cash Income Percentile Adjusted for Family Size, 2013 1
Detail Table
Percent of Tax Units4
Cash Income Percentile2,3
With Tax Cut
Lowest Quintile
Second Quintile
Middle Quintile
Fourth Quintile
Top Quintile
All
With Tax
Increase
Percent Change
in After-Tax
Income5
Share of Total
Federal Tax
Change
Average Federal Tax Change
Dollars
Percent
Share of Federal Taxes
Change (%
Points)
Under the
Proposal
Average Federal Tax Rate6
Change (%
Points)
Under the
Proposal
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
7.6
1.5
0.0
0.0
0.0
0.0
-0.1
0.0
0.0
0.0
0.0
0.0
99.8
100.0
0
0
0
0
104
20
0.0
0.0
0.0
0.0
0.2
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.3
3.2
8.7
17.3
70.5
100.0
0.0
0.0
0.0
0.0
0.0
0.0
2.3
10.8
17.0
21.0
28.0
23.5
0.0
0.0
0.0
0.0
0.0
0.1
1.9
25.1
45.5
52.7
0.0
0.0
-0.1
-0.1
-0.1
0.1
0.6
24.2
75.1
32.9
0
2
128
1,649
7,233
0.0
0.0
0.2
0.3
0.3
0.0
0.0
0.0
0.1
0.0
15.3
11.6
17.1
26.5
13.2
0.0
0.0
0.0
0.1
0.1
24.5
25.9
27.6
32.2
34.9
Addendum
80-90
90-95
95-99
Top 1 Percent
Top 0.1 Percent
Baseline Distribution of Income and Federal Taxes
by Cash Income Percentile Adjusted for Family Size, 2013 1
Tax Units4
Cash Income Percentile2,3
Lowest Quintile
Second Quintile
Middle Quintile
Fourth Quintile
Top Quintile
All
Number
(thousands)
Percent of
Total
Average
Income
(Dollars)
Average
Federal Tax
Burden
(Dollars)
Average AfterTax Income5
(Dollars)
Average
Federal Tax
Rate6
Share of PreTax Income
Percent of
Total
Share of PostTax Income
Percent of
Total
Share of
Federal Taxes
Percent of
Total
32,029
32,970
31,818
30,385
30,329
159,683
20.1
20.7
19.9
19.0
19.0
100.0
11,281
26,786
47,337
79,916
245,421
78,831
263
2,892
8,052
16,815
68,691
18,524
11,019
23,895
39,285
63,101
176,730
60,307
2.3
10.8
17.0
21.0
28.0
23.5
2.9
7.0
12.0
19.3
59.1
100.0
3.7
8.2
13.0
19.9
55.7
100.0
0.3
3.2
8.7
17.3
70.4
100.0
15,226
7,667
5,993
1,444
144
9.5
4.8
3.8
0.9
0.1
121,507
172,468
306,082
1,687,975
7,770,939
29,803
44,642
84,325
541,663
2,703,814
91,703
127,827
221,756
1,146,312
5,067,125
24.5
25.9
27.6
32.1
34.8
14.7
10.5
14.6
19.4
8.9
14.5
10.2
13.8
17.2
7.6
15.3
11.6
17.1
26.4
13.2
Addendum
80-90
90-95
95-99
Top 1 Percent
Top 0.1 Percent
Source: Urban-Brookings Tax Policy Center Microsimulation Model (version 0509-4).
Number of AMT Taxpayers (millions). Baseline: 21.0
Proposal: 21.0
(1) Calendar year. Baseline is current law. Proposal would impose an additional 0.5% tax on earnings as defined for purposes of the Hospital Insurance Tax under current law in excess of $200,000 ($250,000 for married couples
filing a joint return).
(2) Tax units with negative cash income are excluded from the lowest income class but are included in the totals. For a description of cash income, see
http://www.taxpolicycenter.org/TaxModel/income.cfm
(3) The cash income percentile classes used in this table are based on the income distribution for the entire population and contain an equal number of people, not tax units. The incomes used are adjusted for family size by
dividing by the square root of the number of people in the tax unit. The resulting percentile breaks are (in 2009 dollars): 20% $13,465, 40% $25,159, 60% $42,626, 80% $69,583, 90% $100,255, 95% $141,875, 99% $375,887,
99.9% $1,773,679.
(4) Includes both filing and non-filing units but excludes those that are dependents of other tax units.
(5) After-tax income is cash income less: individual income tax net of refundable credits; corporate income tax; payroll taxes (Social Security and Medicare); and estate tax.
(6) Average federal tax (includes individual and corporate income tax, payroll taxes for Social Security and Medicare, and the estate tax) as a percentage of average cash income.
25-Nov-09
PRELIMINARY RESULTS
http://www.taxpolicycenter.org
Table T09-0444
Hospital Insurance Tax Surcharge in Senate's Patient Protection and Affordable Care Act
Distribution of Federal Tax Change by Cash Income Percentile Adjusted for Family Size, 2013 1
Detail Table - Single Tax Units
Percent of Tax Units4
Cash Income Percentile2,3
With Tax Cut
Lowest Quintile
Second Quintile
Middle Quintile
Fourth Quintile
Top Quintile
All
With Tax
Increase
Percent Change
in After-Tax
Income5
Share of Total
Federal Tax
Change
Average Federal Tax Change
Dollars
Percent
Share of Federal Taxes
Change (%
Points)
Under the
Proposal
Average Federal Tax Rate6
Change (%
Points)
Under the
Proposal
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
3.0
0.4
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
99.8
100.0
0
0
0
0
33
5
0.0
0.0
0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
1.5
5.2
12.5
20.5
60.3
100.0
0.0
0.0
0.0
0.0
0.0
0.0
7.4
11.5
17.9
22.1
28.7
22.9
0.0
0.0
0.0
0.0
0.0
0.0
0.1
9.7
30.6
37.6
0.0
0.0
0.0
-0.1
-0.1
0.1
0.0
16.2
83.5
37.0
0
0
29
746
3,738
0.0
0.0
0.1
0.2
0.2
0.0
0.0
0.0
0.0
0.0
15.6
11.1
14.6
19.0
9.2
0.0
0.0
0.0
0.1
0.1
25.7
26.9
27.8
34.3
38.0
Addendum
80-90
90-95
95-99
Top 1 Percent
Top 0.1 Percent
Baseline Distribution of Income and Federal Taxes
by Cash Income Percentile Adjusted for Family Size, 2013 1
Tax Units4
Cash Income Percentile2,3
Lowest Quintile
Second Quintile
Middle Quintile
Fourth Quintile
Top Quintile
All
Average
Income
(Dollars)
Average
Federal Tax
Burden
(Dollars)
Average AfterTax Income5
(Dollars)
Number
(thousands)
Percent of
Total
17,074
16,108
14,458
11,774
9,729
70,516
24.2
22.8
20.5
16.7
13.8
100.0
8,651
20,480
35,181
57,507
157,782
45,222
639
2,355
6,302
12,729
45,284
10,370
8,012
18,125
28,880
44,779
112,498
34,852
5,106
2,451
1,813
359
32
7.2
3.5
2.6
0.5
0.0
86,768
123,206
212,186
1,129,741
5,553,373
22,310
33,116
58,890
386,631
2,106,411
64,459
90,090
153,296
743,110
3,446,963
Share of PreTax Income
Percent of
Total
Share of PostTax Income
Percent of
Total
Share of
Federal Taxes
Percent of
Total
7.4
11.5
17.9
22.1
28.7
22.9
4.6
10.3
16.0
21.2
48.1
100.0
5.6
11.9
17.0
21.5
44.5
100.0
1.5
5.2
12.5
20.5
60.3
100.0
25.7
26.9
27.8
34.2
37.9
13.9
9.5
12.1
12.7
5.5
13.4
9.0
11.3
10.9
4.5
15.6
11.1
14.6
19.0
9.1
Average
Federal Tax
Rate6
Addendum
80-90
90-95
95-99
Top 1 Percent
Top 0.1 Percent
Source: Urban-Brookings Tax Policy Center Microsimulation Model (version 0509-4).
(1) Calendar year. Baseline is current law. Proposal would impose an additional 0.5% tax on earnings as defined for purposes of the Hospital Insurance Tax under current law in excess of $200,000 ($250,000 for married couples
filing a joint return).
(2) Tax units with negative cash income are excluded from the lowest income class but are included in the totals. For a description of cash income, see
http://www.taxpolicycenter.org/TaxModel/income.cfm
(3) The cash income percentile classes used in this table are based on the income distribution for the entire population and contain an equal number of people, not tax units. The incomes used are adjusted for family size by
dividing by the square root of the number of people in the tax unit. The resulting percentile breaks are (in 2009 dollars): 20% $13,465, 40% $25,159, 60% $42,626, 80% $69,583, 90% $100,255, 95% $141,875, 99% $375,887,
99.9% $1,773,679.
(4) Includes both filing and non-filing units but excludes those that are dependents of other tax units.
(5) After-tax income is cash income less: individual income tax net of refundable credits; corporate income tax; payroll taxes (Social Security and Medicare); and estate tax.
(6) Average federal tax (includes individual and corporate income tax, payroll taxes for Social Security and Medicare, and the estate tax) as a percentage of average cash income.
25-Nov-09
PRELIMINARY RESULTS
http://www.taxpolicycenter.org
Table T09-0444
Hospital Insurance Tax Surcharge in Senate's Patient Protection and Affordable Care Act
Distribution of Federal Tax Change by Cash Income Percentile Adjusted for Family Size, 2013 1
Detail Table - Married Tax Units Filing Jointly
Percent of Tax Units4
Cash Income Percentile2,3
With Tax Cut
Lowest Quintile
Second Quintile
Middle Quintile
Fourth Quintile
Top Quintile
All
With Tax
Increase
Percent Change
in After-Tax
Income5
Share of Total
Federal Tax
Change
Average Federal Tax Change
Dollars
Percent
Share of Federal Taxes
Change (%
Points)
Under the
Proposal
Average Federal Tax Rate6
Change (%
Points)
Under the
Proposal
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
10.2
3.1
0.0
0.0
0.0
0.0
-0.1
0.0
0.0
0.0
0.0
0.0
99.8
100.0
0
0
0
0
143
44
0.0
0.0
0.0
0.0
0.2
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.2
1.6
5.6
15.1
77.4
100.0
0.0
0.0
0.0
0.0
0.1
0.0
3.2
10.8
15.9
20.3
27.8
24.6
0.0
0.0
0.0
0.0
0.0
0.1
2.8
31.9
50.8
57.6
0.0
0.0
-0.1
-0.2
-0.2
0.0
0.6
25.2
74.0
31.8
0
3
174
1,954
8,258
0.0
0.0
0.2
0.3
0.3
0.0
0.0
0.0
0.1
0.0
15.5
12.5
19.1
30.3
14.9
0.0
0.0
0.1
0.1
0.1
24.1
25.6
27.6
31.7
34.3
Addendum
80-90
90-95
95-99
Top 1 Percent
Top 0.1 Percent
Baseline Distribution of Income and Federal Taxes
by Cash Income Percentile Adjusted for Family Size, 2013 1
Tax Units4
Cash Income Percentile2,3
Lowest Quintile
Second Quintile
Middle Quintile
Fourth Quintile
Top Quintile
All
Average
Income
(Dollars)
Average
Federal Tax
Burden
(Dollars)
Average AfterTax Income5
(Dollars)
Number
(thousands)
Percent of
Total
6,646
8,846
11,466
15,133
18,824
61,567
10.8
14.4
18.6
24.6
30.6
100.0
14,997
34,316
61,056
98,062
294,107
131,596
483
3,704
9,683
19,922
81,719
32,311
14,513
30,612
51,373
78,140
212,388
99,284
8,992
4,893
3,916
1,023
104
14.6
8.0
6.4
1.7
0.2
142,741
198,470
351,916
1,860,212
8,301,978
34,348
50,737
96,990
587,656
2,837,174
108,392
147,732
254,926
1,272,555
5,464,805
Share of PreTax Income
Percent of
Total
Share of PostTax Income
Percent of
Total
Share of
Federal Taxes
Percent of
Total
3.2
10.8
15.9
20.3
27.8
24.6
1.2
3.8
8.6
18.3
68.3
100.0
1.6
4.4
9.6
19.3
65.4
100.0
0.2
1.7
5.6
15.2
77.3
100.0
24.1
25.6
27.6
31.6
34.2
15.8
12.0
17.0
23.5
10.7
15.9
11.8
16.3
21.3
9.3
15.5
12.5
19.1
30.2
14.8
Average
Federal Tax
Rate6
Addendum
80-90
90-95
95-99
Top 1 Percent
Top 0.1 Percent
Source: Urban-Brookings Tax Policy Center Microsimulation Model (version 0509-4).
(1) Calendar year. Baseline is current law. Proposal would impose an additional 0.5% tax on earnings as defined for purposes of the Hospital Insurance Tax under current law in excess of $200,000 ($250,000 for married couples
filing a joint return).
(2) Tax units with negative cash income are excluded from the lowest income class but are included in the totals. For a description of cash income, see
http://www.taxpolicycenter.org/TaxModel/income.cfm
(3) The cash income percentile classes used in this table are based on the income distribution for the entire population and contain an equal number of people, not tax units. The incomes used are adjusted for family size by
dividing by the square root of the number of people in the tax unit. The resulting percentile breaks are (in 2009 dollars): 20% $13,465, 40% $25,159, 60% $42,626, 80% $69,583, 90% $100,255, 95% $141,875, 99% $375,887,
99.9% $1,773,679.
(4) Includes both filing and non-filing units but excludes those that are dependents of other tax units.
(5) After-tax income is cash income less: individual income tax net of refundable credits; corporate income tax; payroll taxes (Social Security and Medicare); and estate tax.
(6) Average federal tax (includes individual and corporate income tax, payroll taxes for Social Security and Medicare, and the estate tax) as a percentage of average cash income.
25-Nov-09
PRELIMINARY RESULTS
http://www.taxpolicycenter.org
Table T09-0444
Hospital Insurance Tax Surcharge in Senate's Patient Protection and Affordable Care Act
Distribution of Federal Tax Change by Cash Income Percentile Adjusted for Family Size, 2013 1
Detail Table - Head of Household Tax Units
Percent of Tax Units4
Cash Income Percentile2,3
With Tax Cut
Lowest Quintile
Second Quintile
Middle Quintile
Fourth Quintile
Top Quintile
All
With Tax
Increase
Percent Change
in After-Tax
Income5
Share of Total
Federal Tax
Change
Average Federal Tax Change
Dollars
Percent
Share of Federal Taxes
Change (%
Points)
Under the
Proposal
Average Federal Tax Rate6
Change (%
Points)
Under the
Proposal
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
7.5
0.4
0.0
0.0
0.0
0.0
-0.1
0.0
0.0
0.0
0.0
0.0
99.9
100.0
0
0
0
0
67
3
0.0
0.0
0.0
0.0
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
-3.4
12.8
27.0
28.0
35.5
100.0
0.0
0.0
0.0
0.0
0.0
0.0
-5.4
9.5
17.8
22.0
26.7
16.4
0.0
0.0
0.0
0.0
0.0
0.1
3.7
38.1
50.5
52.6
0.0
0.0
-0.1
-0.2
-0.2
0.1
1.4
35.1
63.2
24.0
0
5
166
1,596
7,323
0.0
0.0
0.2
0.3
0.3
0.0
0.0
0.0
0.0
0.0
13.5
5.4
7.5
9.2
4.2
0.0
0.0
0.1
0.1
0.1
24.9
25.7
25.4
32.2
34.9
Addendum
80-90
90-95
95-99
Top 1 Percent
Top 0.1 Percent
Baseline Distribution of Income and Federal Taxes
by Cash Income Percentile Adjusted for Family Size, 2013 1
Tax Units4
Cash Income Percentile2,3
Lowest Quintile
Second Quintile
Middle Quintile
Fourth Quintile
Top Quintile
All
Average
Income
(Dollars)
Average
Federal Tax
Burden
(Dollars)
Average AfterTax Income5
(Dollars)
Number
(thousands)
Percent of
Total
8,048
7,608
5,217
2,852
1,277
25,098
32.1
30.3
20.8
11.4
5.1
100.0
13,855
31,521
51,706
79,541
185,233
43,145
-749
2,995
9,221
17,464
49,344
7,084
14,603
28,526
42,485
62,077
135,888
36,061
829
231
183
34
3
3.3
0.9
0.7
0.1
0.0
116,286
160,414
286,559
1,486,374
7,504,908
28,908
41,201
72,622
476,486
2,610,163
87,378
119,213
213,937
1,009,889
4,894,745
Share of PreTax Income
Percent of
Total
Share of PostTax Income
Percent of
Total
Share of
Federal Taxes
Percent of
Total
-5.4
9.5
17.8
22.0
26.6
16.4
10.3
22.2
24.9
21.0
21.9
100.0
13.0
24.0
24.5
19.6
19.2
100.0
-3.4
12.8
27.1
28.0
35.4
100.0
24.9
25.7
25.3
32.1
34.8
8.9
3.4
4.8
4.7
2.0
8.0
3.0
4.3
3.8
1.5
13.5
5.4
7.5
9.2
4.1
Average
Federal Tax
Rate6
Addendum
80-90
90-95
95-99
Top 1 Percent
Top 0.1 Percent
Source: Urban-Brookings Tax Policy Center Microsimulation Model (version 0509-4).
(1) Calendar year. Baseline is current law. Proposal would impose an additional 0.5% tax on earnings as defined for purposes of the Hospital Insurance Tax under current law in excess of $200,000 ($250,000 for married couples
filing a joint return).
(2) Tax units with negative cash income are excluded from the lowest income class but are included in the totals. For a description of cash income, see
http://www.taxpolicycenter.org/TaxModel/income.cfm
(3) The cash income percentile classes used in this table are based on the income distribution for the entire population and contain an equal number of people, not tax units. The incomes used are adjusted for family size by
dividing by the square root of the number of people in the tax unit. The resulting percentile breaks are (in 2009 dollars): 20% $13,465, 40% $25,159, 60% $42,626, 80% $69,583, 90% $100,255, 95% $141,875, 99% $375,887,
99.9% $1,773,679.
(4) Includes both filing and non-filing units but excludes those that are dependents of other tax units.
(5) After-tax income is cash income less: individual income tax net of refundable credits; corporate income tax; payroll taxes (Social Security and Medicare); and estate tax.
(6) Average federal tax (includes individual and corporate income tax, payroll taxes for Social Security and Medicare, and the estate tax) as a percentage of average cash income.
25-Nov-09
PRELIMINARY RESULTS
http://www.taxpolicycenter.org
Table T09-0444
Hospital Insurance Tax Surcharge in Senate's Patient Protection and Affordable Care Act
Distribution of Federal Tax Change by Cash Income Percentile Adjusted for Family Size, 2013 1
Detail Table - Tax Units with Children
Percent of Tax Units4
Cash Income Percentile2,3
With Tax Cut
Lowest Quintile
Second Quintile
Middle Quintile
Fourth Quintile
Top Quintile
All
With Tax
Increase
Percent Change
in After-Tax
Income5
Share of Total
Federal Tax
Change
Average Federal Tax Change
Dollars
Percent
Share of Federal Taxes
Change (%
Points)
Under the
Proposal
Average Federal Tax Rate6
Change (%
Points)
Under the
Proposal
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
15.9
2.7
0.0
0.0
0.0
0.0
-0.1
-0.1
0.0
0.0
0.0
0.0
99.8
100.0
0
0
0
0
209
35
0.0
0.0
0.0
0.0
0.2
0.2
0.0
0.0
0.0
0.0
0.1
0.0
-0.8
3.3
10.4
20.3
66.8
100.0
0.0
0.0
0.0
0.0
0.1
0.0
-6.2
10.3
18.4
22.6
29.1
23.9
0.0
0.0
0.0
0.0
0.0
0.1
7.3
57.8
67.1
69.2
0.0
0.0
-0.1
-0.2
-0.2
0.1
1.0
31.8
66.9
26.0
0
9
349
3,066
12,682
0.0
0.0
0.3
0.4
0.4
0.0
0.0
0.0
0.1
0.0
15.6
10.5
16.5
24.2
11.4
0.0
0.0
0.1
0.1
0.1
25.5
26.8
28.9
33.7
35.4
Addendum
80-90
90-95
95-99
Top 1 Percent
Top 0.1 Percent
Baseline Distribution of Income and Federal Taxes
by Cash Income Percentile Adjusted for Family Size, 2013 1
Tax Units4
Cash Income Percentile2,3
Lowest Quintile
Second Quintile
Middle Quintile
Fourth Quintile
Top Quintile
All
Average
Income
(Dollars)
Average
Federal Tax
Burden
(Dollars)
Average AfterTax Income5
(Dollars)
Number
(thousands)
Percent of
Total
10,210
10,390
10,271
9,840
8,341
49,348
20.7
21.1
20.8
19.9
16.9
100.0
15,173
35,594
63,886
106,312
320,674
99,072
-932
3,660
11,783
24,012
93,180
23,595
16,106
31,934
52,103
82,300
227,494
75,477
4,394
1,968
1,596
382
36
8.9
4.0
3.2
0.8
0.1
162,434
232,110
417,786
2,190,996
10,411,968
41,383
62,188
120,275
735,312
3,672,349
121,051
169,923
297,511
1,455,685
6,739,619
Share of PreTax Income
Percent of
Total
Share of PostTax Income
Percent of
Total
Share of
Federal Taxes
Percent of
Total
-6.2
10.3
18.4
22.6
29.1
23.8
3.2
7.6
13.4
21.4
54.7
100.0
4.4
8.9
14.4
21.7
50.9
100.0
-0.8
3.3
10.4
20.3
66.8
100.0
25.5
26.8
28.8
33.6
35.3
14.6
9.3
13.6
17.1
7.7
14.3
9.0
12.8
14.9
6.5
15.6
10.5
16.5
24.1
11.3
Average
Federal Tax
Rate6
Addendum
80-90
90-95
95-99
Top 1 Percent
Top 0.1 Percent
Source: Urban-Brookings Tax Policy Center Microsimulation Model (version 0509-4).
Note: Tax units with children are those claiming an exemption for children at home or away from home.
(1) Calendar year. Baseline is current law. Proposal would impose an additional 0.5% tax on earnings as defined for purposes of the Hospital Insurance Tax under current law in excess of $200,000 ($250,000 for married couples
filing a joint return).
(2) Tax units with negative cash income are excluded from the lowest income class but are included in the totals. For a description of cash income, see
http://www.taxpolicycenter.org/TaxModel/income.cfm
(3) The cash income percentile classes used in this table are based on the income distribution for the entire population and contain an equal number of people, not tax units. The incomes used are adjusted for family size by
dividing by the square root of the number of people in the tax unit. The resulting percentile breaks are (in 2009 dollars): 20% $13,465, 40% $25,159, 60% $42,626, 80% $69,583, 90% $100,255, 95% $141,875, 99% $375,887,
99.9% $1,773,679.
(4) Includes both filing and non-filing units but excludes those that are dependents of other tax units.
(5) After-tax income is cash income less: individual income tax net of refundable credits; corporate income tax; payroll taxes (Social Security and Medicare); and estate tax.
(6) Average federal tax (includes individual and corporate income tax, payroll taxes for Social Security and Medicare, and the estate tax) as a percentage of average cash income.
25-Nov-09
PRELIMINARY RESULTS
http://www.taxpolicycenter.org
Table T09-0444
Hospital Insurance Tax Surcharge in Senate's Patient Protection and Affordable Care Act
Distribution of Federal Tax Change by Cash Income Percentile Adjusted for Family Size, 2013 1
Detail Table - Elderly Tax Units
Percent of Tax Units4
Cash Income Percentile2,3
With Tax Cut
Lowest Quintile
Second Quintile
Middle Quintile
Fourth Quintile
Top Quintile
All
With Tax
Increase
Percent Change
in After-Tax
Income5
Share of Total
Federal Tax
Change
Average Federal Tax Change
Dollars
Percent
Share of Federal Taxes
Change (%
Points)
Under the
Proposal
Average Federal Tax Rate6
Change (%
Points)
Under the
Proposal
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
1.7
0.3
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
99.9
100.0
0
0
0
0
37
7
0.0
0.0
0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.3
1.8
3.8
10.7
83.3
100.0
0.0
0.0
0.0
0.0
0.0
0.0
2.6
4.3
6.9
12.6
26.8
19.9
0.0
0.0
0.0
0.0
0.0
0.0
0.0
2.4
15.6
31.3
0.0
0.0
0.0
-0.1
-0.1
0.0
0.0
4.9
95.0
58.4
0
0
8
481
2,786
0.0
0.0
0.0
0.1
0.1
0.0
0.0
0.0
0.0
0.0
10.5
9.7
20.0
43.1
22.3
0.0
0.0
0.0
0.0
0.0
18.9
21.4
25.7
32.5
35.5
Addendum
80-90
90-95
95-99
Top 1 Percent
Top 0.1 Percent
Baseline Distribution of Income and Federal Taxes
by Cash Income Percentile Adjusted for Family Size, 2013 1
Tax Units4
Cash Income Percentile2,3
Lowest Quintile
Second Quintile
Middle Quintile
Fourth Quintile
Top Quintile
All
Average
Income
(Dollars)
Average
Federal Tax
Burden
(Dollars)
Average AfterTax Income5
(Dollars)
Number
(thousands)
Percent of
Total
5,122
8,579
6,256
5,579
5,563
31,333
16.4
27.4
20.0
17.8
17.8
100.0
11,258
22,972
41,671
73,112
268,318
77,032
292
996
2,884
9,210
71,786
15,295
10,966
21,976
38,786
63,902
196,532
61,737
2,423
1,382
1,348
410
44
7.7
4.4
4.3
1.3
0.1
109,937
158,053
276,519
1,548,895
6,915,532
20,785
33,775
71,166
503,324
2,448,564
89,153
124,279
205,353
1,045,571
4,466,967
Share of PreTax Income
Percent of
Total
Share of PostTax Income
Percent of
Total
Share of
Federal Taxes
Percent of
Total
2.6
4.3
6.9
12.6
26.8
19.9
2.4
8.2
10.8
16.9
61.8
100.0
2.9
9.8
12.5
18.4
56.5
100.0
0.3
1.8
3.8
10.7
83.3
100.0
18.9
21.4
25.7
32.5
35.4
11.0
9.1
15.5
26.3
12.5
11.2
8.9
14.3
22.2
10.1
10.5
9.7
20.0
43.1
22.2
Average
Federal Tax
Rate6
Addendum
80-90
90-95
95-99
Top 1 Percent
Top 0.1 Percent
Source: Urban-Brookings Tax Policy Center Microsimulation Model (version 0509-4).
Note: Elderly tax units are those with either head or spouse (if filing jointly) age 65 or older.
(1) Calendar year. Baseline is current law. Proposal would impose an additional 0.5% tax on earnings as defined for purposes of the Hospital Insurance Tax under current law in excess of $200,000 ($250,000 for married couples
filing a joint return).
(2) Tax units with negative cash income are excluded from the lowest income class but are included in the totals. For a description of cash income, see
http://www.taxpolicycenter.org/TaxModel/income.cfm
(3) The cash income percentile classes used in this table are based on the income distribution for the entire population and contain an equal number of people, not tax units. The incomes used are adjusted for family size by
dividing by the square root of the number of people in the tax unit. The resulting percentile breaks are (in 2009 dollars): 20% $13,465, 40% $25,159, 60% $42,626, 80% $69,583, 90% $100,255, 95% $141,875, 99% $375,887,
99.9% $1,773,679.
(4) Includes both filing and non-filing units but excludes those that are dependents of other tax units.
(5) After-tax income is cash income less: individual income tax net of refundable credits; corporate income tax; payroll taxes (Social Security and Medicare); and estate tax.
(6) Average federal tax (includes individual and corporate income tax, payroll taxes for Social Security and Medicare, and the estate tax) as a percentage of average cash income.