8-Jul-10 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.
1
Cash Income Percentile
Lowest Quintile
Second Quintile
Middle Quintile
Fourth Quintile
Top Quintile
All
2,3
Percent of Tax Units
With Tax Cut
20.4
74.7
91.3
98.5
99.2
71.5
4
With Tax
Increase
0.0
0.0
0.0
0.0
0.0
0.0
Percent Change in After-Tax
Income
5
0.5
2.2
2.2
2.7
4.1
3.2
Share of Total
Federal Tax
Change
0.6
6.5
10.1
17.2
65.5
100.0
Average
Federal Tax
Change ($)
-45
-511
-880
-1,802
-7,820
-1,765
Average Federal Tax Rate
6
Change (%
Points)
Under the
Proposal
-0.4
-2.0
-1.8
-2.1
-2.9
-2.5
4.2
9.4
15.6
19.2
24.9
20.6
Addendum
80-90
90-95
95-99
Top 1 Percent
Top 0.1 Percent
99.0
99.5
99.2
99.2
98.9
0.0
0.0
0.0
0.0
0.0
3.5
3.5
3.3
5.6
6.9
15.2
10.1
13.5
26.8
14.7
-3,587
-4,962
-8,009
-62,497
-339,473
-2.6
-2.6
-2.4
-3.8
-4.4
21.4
23.2
24.9
28.5
31.0
Source: Urban-Brookings Tax Policy Center Microsimulation Model (version 0509-5).
Number of AMT Taxpayers (millions). Baseline: 17.1 Proposal: 4.6
(1) Calendar year. Baseline is current law. Proposal is current policy, which extends the 2009 AMT patch and indexes the AMT exemption, rate bracket thresholds and exemption thresholds for inflation; and makes the 2001 and 2003 individual income tax cuts permanent -- however, the estate tax in the proposal is kept the same as under current law.
(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% $17,709, 40% $34,668, 60% $63,846, 80% $104,388, 90% $167,146, 95% $210,251, 99% $555,037, 99.9% $2,351,648.
(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.

8-Jul-10 PRELIMINARY RESULTS
Table T10-0133
Current Policy (with Estate Tax remaining as under Current Law)
Baseline: Current Law
Distribution of Federal Tax Change by Cash Income Percentile, 2011
1
Detail Table
Cash Income Percentile
2,3
Lowest Quintile
Second Quintile
Middle Quintile
Fourth Quintile
Top Quintile
All
Addendum
80-90
90-95
95-99
Top 1 Percent
Top 0.1 Percent
Percent of Tax Units
4
With Tax Cut
With Tax
Increase
20.4
74.7
91.3
98.5
99.2
71.5
99.0
99.5
99.2
99.2
98.9
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Percent Change in After-Tax
Income
5
Share of Total
Federal Tax
Change
0.5
2.2
2.2
2.7
4.1
3.2
0.6
6.5
10.1
17.2
65.5
100.0
3.5
3.5
3.3
5.6
6.9
15.2
10.1
13.5
26.8
14.7
Average Federal Tax Change
Dollars Percent
-45
-511
-880
-1,802
-7,820
-1,765
-9.3
-17.2
-10.5
-10.0
-10.6
-10.7
-3,587
-4,962
-8,009
-62,497
-339,473
-10.9
-10.1
-8.8
-11.7
-12.5
Share of Federal Taxes
Change (%
Points)
Under the
Proposal
0.0
-0.3
0.0
0.1
0.1
0.0
0.7
3.7
10.4
18.6
66.5
100.0
0.0
0.1
0.4
-0.3
-0.3
14.8
10.8
16.7
24.2
12.3
http://www.taxpolicycenter.org
Average Federal Tax Rate
6
Change (%
Points)
Under the
Proposal
-0.4
-2.0
-1.8
-2.1
-2.9
-2.5
4.2
9.4
15.6
19.2
24.9
20.6
-2.6
-2.6
-2.4
-3.8
-4.4
21.4
23.2
24.9
28.5
31.0
Baseline Distribution of Income and Federal Taxes by Cash Income Percentile, 2011
1
Cash Income Percentile
Lowest Quintile
Second Quintile
Middle Quintile
Fourth Quintile
Top Quintile
All
Addendum
80-90
90-95
95-99
Top 1 Percent
Top 0.1 Percent
2,3
37,292
34,806
31,498
26,231
22,974
155,368
11,625
5,563
4,611
1,175
119
Tax Units
Number
(thousands)
4
Percent of
Total
24.0
22.4
20.3
16.9
14.8
100.0
7.5
3.6
3.0
0.8
0.1
Average
Income
(Dollars)
10,481
26,186
48,373
84,329
267,017
71,667
136,507
191,223
333,276
1,657,137
7,672,765
Average
Federal Tax
Burden
(Dollars)
489
2,975
8,426
18,021
74,161
16,527
32,853
49,320
91,097
534,023
2,715,346
Average After-
Tax Income
(Dollars)
9,991
23,211
39,947
66,308
192,856
55,140
103,655
141,903
242,179
1,123,114
4,957,419
5
Average
Federal Tax
Rate
6
4.7
11.4
17.4
21.4
27.8
23.1
24.1
25.8
27.3
32.2
35.4
Share of Pre-
Tax Income
Percent of
Total
3.5
8.2
13.7
19.9
55.1
100.0
14.3
9.6
13.8
17.5
8.2
Share of Post-
Tax Income
Percent of
Total
4.4
9.4
14.7
20.3
51.7
100.0
14.1
9.2
13.0
15.4
6.9
Share of
Federal Taxes
Percent of
Total
0.7
4.0
10.3
18.4
66.4
100.0
14.9
10.7
16.4
24.4
12.5
Source: Urban-Brookings Tax Policy Center Microsimulation Model (version 0509-5).
Number of AMT Taxpayers (millions). Baseline: 17.1 Proposal: 4.6
(1) Calendar year. Baseline is current law. Proposal is current policy, which extends the 2009 AMT patch and indexes the AMT exemption, rate bracket thresholds and exemption thresholds for inflation; and makes the 2001 and 2003 individual income tax cuts permanent -- however, the estate tax in the proposal is kept the same as under current law.
(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% $17,709, 40%
$34,668, 60% $63,846, 80% $104,388, 90% $167,146, 95% $210,251, 99% $555,037, 99.9% $2,351,648.
(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.

8-Jul-10 PRELIMINARY RESULTS
Table T10-0133
Current Policy (with Estate Tax remaining as under Current Law)
Baseline: Current Law
Distribution of Federal Tax Change by Cash Income Percentile Adjusted for Family Size, 2011
1
Detail Table
Cash Income Percentile
2,3
Lowest Quintile
Second Quintile
Middle Quintile
Fourth Quintile
Top Quintile
All
Addendum
80-90
90-95
95-99
Top 1 Percent
Top 0.1 Percent
Percent of Tax Units
4
With Tax Cut
With Tax
Increase
16.4
67.1
85.6
97.7
98.9
71.5
98.7
99.1
98.9
98.8
98.8
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Percent Change in After-Tax
Income
5
Share of Total
Federal Tax
Change
0.9
2.7
2.4
2.6
3.8
3.2
1.0
6.7
9.9
16.4
66.0
100.0
3.0
3.2
3.2
5.4
6.8
13.8
10.5
14.3
27.4
15.1
Average Federal Tax Change
Dollars Percent
-86
-568
-876
-1,518
-6,227
-1,765
-70.8
-24.0
-12.3
-10.1
-10.0
-10.7
-2,603
-3,949
-6,734
-52,651
-292,251
-9.4
-9.4
-8.7
-11.5
-12.4
Share of Federal Taxes
Change (%
Points)
Under the
Proposal
-0.1
-0.4
-0.2
0.1
0.6
0.0
0.1
2.5
8.5
17.4
71.4
100.0
0.2
0.2
0.4
-0.2
-0.3
16.0
12.0
18.0
25.4
12.8
http://www.taxpolicycenter.org
Average Federal Tax Rate
6
Change (%
Points)
Under the
Proposal
-0.9
-2.4
-2.0
-2.1
-2.8
-2.5
0.4
7.6
14.5
18.4
24.8
20.6
-2.3
-2.4
-2.4
-3.7
-4.4
21.9
22.9
24.8
28.4
30.9
Baseline Distribution of Income and Federal Taxes by Cash Income Percentile Adjusted for Family Size, 2011
1
Cash Income Percentile
Lowest Quintile
Second Quintile
Middle Quintile
Fourth Quintile
Top Quintile
All
Addendum
80-90
90-95
95-99
Top 1 Percent
Top 0.1 Percent
2,3
30,760
32,347
31,060
29,561
29,073
155,368
14,540
7,282
5,823
1,428
142
Tax Units
Number
(thousands)
4
Percent of
Total
19.8
20.8
20.0
19.0
18.7
100.0
9.4
4.7
3.8
0.9
0.1
Average
Income
(Dollars)
9,877
23,756
42,993
73,609
226,631
71,667
115,046
165,470
286,103
1,431,804
6,683,662
Average
Federal Tax
Burden
(Dollars)
122
2,369
7,122
15,035
62,520
16,527
27,828
41,835
77,592
459,655
2,358,014
Average After-
Tax Income
(Dollars)
9,755
21,387
35,871
58,573
164,111
55,140
87,219
123,635
208,511
972,149
4,325,648
5
Average
Federal Tax
Rate
6
1.2
10.0
16.6
20.4
27.6
23.1
24.2
25.3
27.1
32.1
35.3
Share of Pre-
Tax Income
Percent of
Total
2.7
6.9
12.0
19.5
59.2
100.0
15.0
10.8
15.0
18.4
8.5
Share of Post-
Tax Income
Percent of
Total
3.5
8.1
13.0
20.2
55.7
100.0
14.8
10.5
14.2
16.2
7.2
Share of
Federal Taxes
Percent of
Total
0.2
3.0
8.6
17.3
70.8
100.0
15.8
11.9
17.6
25.6
13.0
Source: Urban-Brookings Tax Policy Center Microsimulation Model (version 0509-5).
Number of AMT Taxpayers (millions). Baseline: 17.1 Proposal: 4.6
(1) Calendar year. Baseline is current law. Proposal is current policy, which extends the 2009 AMT patch and indexes the AMT exemption, rate bracket thresholds and exemption thresholds for inflation; and makes the 2001 and 2003 individual income tax cuts permanent -- however, the estate tax in the proposal is kept the same as under current law.
(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% $11,939, 40% $23,027, 60% $39,580, 80% $66,854, 90% $96,556, 95% $135,474, 99% $347,747, 99.9%
$1,413,195.
(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.

8-Jul-10 PRELIMINARY RESULTS
Table T10-0133
Current Policy (with Estate Tax remaining as under Current Law)
Baseline: Current Law
Distribution of Federal Tax Change by Cash Income Percentile Adjusted for Family Size, 2011
1
Detail Table - Single Tax Units
Cash Income Percentile
2,3
Lowest Quintile
Second Quintile
Middle Quintile
Fourth Quintile
Top Quintile
All
Addendum
80-90
90-95
95-99
Top 1 Percent
Top 0.1 Percent
Percent of Tax Units
4
With Tax Cut
With Tax
Increase
9.4
56.4
85.9
97.3
98.2
62.0
98.1
98.0
98.4
99.1
98.8
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Percent Change in After-Tax
Income
5
Share of Total
Federal Tax
Change
0.2
1.2
1.4
1.4
2.9
2.0
0.4
7.3
12.3
14.4
65.5
100.0
1.9
2.3
2.8
5.0
6.8
14.3
8.2
16.2
26.9
14.6
Average Federal Tax Change
Dollars Percent
-11
-198
-374
-564
-3,044
-628
-2.0
-9.6
-6.6
-5.0
-7.4
-6.9
-1,160
-1,958
-3,937
-29,877
-185,606
-5.7
-6.7
-7.4
-9.3
-10.7
Share of Federal Taxes
Change (%
Points)
Under the
Proposal
0.1
-0.2
0.0
0.4
-0.4
0.0
1.5
5.1
12.8
20.1
60.3
100.0
0.2
0.0
-0.1
-0.5
-0.4
17.6
8.5
14.9
19.4
9.0
http://www.taxpolicycenter.org
Average Federal Tax Rate
6
Change (%
Points)
Under the
Proposal
-0.1
-1.1
-1.2
-1.1
-2.1
-1.6
7.0
10.2
16.6
20.3
26.3
21.0
-1.4
-1.7
-2.0
-3.2
-4.2
23.7
24.0
25.2
31.6
34.5
Baseline Distribution of Income and Federal Taxes by Cash Income Percentile Adjusted for Family Size, 2011
1
Cash Income Percentile
Lowest Quintile
Second Quintile
Middle Quintile
Fourth Quintile
Top Quintile
All
Addendum
80-90
90-95
95-99
Top 1 Percent
Top 0.1 Percent
2,3
16,453
15,785
14,027
10,881
9,172
67,885
5,247
1,793
1,749
383
34
Tax Units
Number
(thousands)
4
Percent of
Total
24.2
23.3
20.7
16.0
13.5
100.0
7.7
2.6
2.6
0.6
0.1
Average
Income
(Dollars)
7,653
18,188
31,881
52,390
144,769
40,448
81,466
114,230
195,211
924,978
4,473,332
Average
Federal Tax
Burden
(Dollars)
548
2,058
5,653
11,210
41,049
9,137
20,483
29,404
53,190
322,007
1,729,354
Average After-
Tax Income
(Dollars)
7,104
16,130
26,227
41,180
103,719
31,311
60,983
84,826
142,022
602,971
2,743,977
5
Average
Federal Tax
Rate
6
7.2
11.3
17.7
21.4
28.4
22.6
25.1
25.7
27.3
34.8
38.7
Share of Pre-
Tax Income
Percent of
Total
4.6
10.5
16.3
20.8
48.4
100.0
15.6
7.5
12.4
12.9
5.5
Share of Post-
Tax Income
Percent of
Total
5.5
12.0
17.3
21.1
44.8
100.0
15.1
7.2
11.7
10.9
4.3
Share of
Federal Taxes
Percent of
Total
1.5
5.2
12.8
19.7
60.7
100.0
17.3
8.5
15.0
19.9
9.3
Source: Urban-Brookings Tax Policy Center Microsimulation Model (version 0509-5).
(1) Calendar year. Baseline is current law. Proposal is current policy, which extends the 2009 AMT patch and indexes the AMT exemption, rate bracket thresholds and exemption thresholds for inflation; and makes the 2001 and 2003 individual income tax cuts permanent -- however, the estate tax in the proposal is kept the same as under current law.
(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% $11,939, 40% $23,027, 60% $39,580, 80% $66,854, 90% $96,556, 95% $135,474, 99% $347,747, 99.9%
$1,413,195.
(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.

8-Jul-10 PRELIMINARY RESULTS
Table T10-0133
Current Policy (with Estate Tax remaining as under Current Law)
Baseline: Current Law
Distribution of Federal Tax Change by Cash Income Percentile Adjusted for Family Size, 2011
1
Detail Table - Married Tax Units Filing Jointly
Cash Income Percentile
2,3
Lowest Quintile
Second Quintile
Middle Quintile
Fourth Quintile
Top Quintile
All
Addendum
80-90
90-95
95-99
Top 1 Percent
Top 0.1 Percent
Percent of Tax Units
4
With Tax Cut
With Tax
Increase
25.5
68.1
80.4
97.8
99.3
82.2
99.2
99.6
99.1
98.8
98.9
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Percent Change in After-Tax
Income
5
Share of Total
Federal Tax
Change
1.9
3.5
2.9
3.1
4.0
3.7
0.7
4.1
7.6
16.4
71.2
100.0
3.4
3.4
3.4
5.5
6.8
14.7
11.9
15.3
29.3
15.9
Average Federal Tax Change
Dollars Percent
-236
-944
-1,352
-2,185
-7,933
-3,355
-93.1
-30.9
-15.8
-12.4
-10.7
-11.6
-3,599
-4,695
-8,147
-60,638
-324,468
-10.9
-10.1
-9.1
-12.0
-12.9
Share of Federal Taxes
Change (%
Points)
Under the
Proposal
-0.1
-0.3
-0.3
-0.1
0.8
0.0
0.0
1.2
5.3
15.3
78.0
100.0
0.1
0.2
0.6
-0.1
-0.2
15.7
13.9
20.2
28.2
14.2
http://www.taxpolicycenter.org
Average Federal Tax Rate
6
Change (%
Points)
Under the
Proposal
-1.8
-3.1
-2.4
-2.5
-2.9
-2.8
0.1
7.0
13.0
17.4
24.5
21.3
-2.6
-2.6
-2.5
-3.8
-4.5
21.2
22.6
24.7
27.7
30.2
Baseline Distribution of Income and Federal Taxes by Cash Income Percentile Adjusted for Family Size, 2011
1
Cash Income Percentile
Lowest Quintile
Second Quintile
Middle Quintile
Fourth Quintile
Top Quintile
All
Addendum
80-90
90-95
95-99
Top 1 Percent
Top 0.1 Percent
2,3
6,220
8,746
11,392
15,301
18,311
60,792
8,308
5,185
3,832
986
100
Tax Units
Number
(thousands)
4
Percent of
Total
10.2
14.4
18.7
25.2
30.1
100.0
13.7
8.5
6.3
1.6
0.2
Average
Income
(Dollars)
12,978
30,404
55,534
89,245
270,238
119,608
138,140
184,120
329,973
1,603,838
7,292,608
Average
Federal Tax
Burden
(Dollars)
253
3,060
8,576
17,669
74,009
28,858
32,927
46,384
89,704
504,383
2,525,704
Average After-
Tax Income
(Dollars)
12,725
27,344
46,958
71,576
196,229
90,750
105,213
137,737
240,269
1,099,455
4,766,904
5
Average
Federal Tax
Rate
6
2.0
10.1
15.4
19.8
27.4
24.1
23.8
25.2
27.2
31.5
34.6
Share of Pre-
Tax Income
Percent of
Total
1.1
3.7
8.7
18.8
68.1
100.0
15.8
13.1
17.4
21.8
10.0
Share of Post-
Tax Income
Percent of
Total
1.4
4.3
9.7
19.9
65.1
100.0
15.8
12.9
16.7
19.7
8.6
Share of
Federal Taxes
Percent of
Total
0.1
1.5
5.6
15.4
77.3
100.0
15.6
13.7
19.6
28.4
14.4
Source: Urban-Brookings Tax Policy Center Microsimulation Model (version 0509-5).
(1) Calendar year. Baseline is current law. Proposal is current policy, which extends the 2009 AMT patch and indexes the AMT exemption, rate bracket thresholds and exemption thresholds for inflation; and makes the 2001 and 2003 individual income tax cuts permanent -- however, the estate tax in the proposal is kept the same as under current law.
(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% $11,939, 40% $23,027, 60% $39,580, 80% $66,854, 90% $96,556, 95% $135,474, 99% $347,747, 99.9%
$1,413,195.
(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.

8-Jul-10 PRELIMINARY RESULTS
Table T10-0133
Current Policy (with Estate Tax remaining as under Current Law)
Baseline: Current Law
Distribution of Federal Tax Change by Cash Income Percentile Adjusted for Family Size, 2011
1
Detail Table - Head of Household Tax Units
Cash Income Percentile
2,3
Lowest Quintile
Second Quintile
Middle Quintile
Fourth Quintile
Top Quintile
All
Addendum
80-90
90-95
95-99
Top 1 Percent
Top 0.1 Percent
Percent of Tax Units
4
With Tax Cut
With Tax
Increase
23.6
87.4
95.4
99.3
98.4
69.9
98.0
98.7
99.5
98.9
99.6
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Percent Change in After-Tax
Income
5
Share of Total
Federal Tax
Change
1.0
3.5
3.1
2.8
2.8
2.8
4.5
30.3
26.8
20.0
18.3
100.0
2.3
2.5
2.1
5.0
6.2
5.7
3.2
3.0
6.6
3.6
Average Federal Tax Change
Dollars Percent
-127
-910
-1,189
-1,618
-3,659
-917
14.0
-42.8
-15.1
-10.2
-8.0
-15.6
-1,840
-2,899
-4,237
-45,009
-249,914
-7.3
-7.4
-6.5
-10.6
-11.5
Share of Federal Taxes
Change (%
Points)
Under the
Proposal
-1.8
-3.6
0.2
2.0
3.2
0.0
-6.8
7.5
27.7
32.6
38.8
100.0
1.2
0.7
0.8
0.6
0.2
13.4
7.3
7.9
10.2
5.0
http://www.taxpolicycenter.org
Average Federal Tax Rate
6
Change (%
Points)
Under the
Proposal
-1.1
-3.3
-2.6
-2.2
-2.1
-2.4
-8.5
4.4
14.4
19.3
23.9
12.9
-1.7
-1.9
-1.6
-3.4
-4.0
22.1
23.4
22.8
28.6
30.9
Baseline Distribution of Income and Federal Taxes by Cash Income Percentile Adjusted for Family Size, 2011
1
Cash Income Percentile
Lowest Quintile
Second Quintile
Middle Quintile
Fourth Quintile
Top Quintile
All
Addendum
80-90
90-95
95-99
Top 1 Percent
Top 0.1 Percent
2,3
7,828
7,381
4,991
2,741
1,111
24,178
682
241
155
32
3
Tax Units
Number
(thousands)
4
Percent of
Total
32.4
30.5
20.6
11.3
4.6
100.0
2.8
1.0
0.6
0.1
0.0
Average
Income
(Dollars)
12,145
27,927
46,364
74,093
175,378
38,406
106,498
155,730
269,959
1,323,451
6,199,747
Average
Federal Tax
Burden
(Dollars)
-907
2,125
7,849
15,895
45,610
5,878
25,387
39,283
65,644
424,026
2,165,236
Average After-
Tax Income
(Dollars)
13,052
25,802
38,516
58,198
129,768
32,528
81,111
116,448
204,315
899,424
4,034,511
5
Average
Federal Tax
Rate
6
-7.5
7.6
16.9
21.5
26.0
15.3
23.8
25.2
24.3
32.0
34.9
Share of Pre-
Tax Income
Percent of
Total
10.2
22.2
24.9
21.9
21.0
100.0
7.8
4.1
4.5
4.6
2.1
Share of Post-
Tax Income
Percent of
Total
13.0
24.2
24.4
20.3
18.3
100.0
7.0
3.6
4.0
3.7
1.6
Share of
Federal Taxes
Percent of
Total
-5.0
11.0
27.6
30.7
35.6
100.0
12.2
6.7
7.2
9.6
4.8
Source: Urban-Brookings Tax Policy Center Microsimulation Model (version 0509-5).
(1) Calendar year. Baseline is current law. Proposal is current policy, which extends the 2009 AMT patch and indexes the AMT exemption, rate bracket thresholds and exemption thresholds for inflation; and makes the 2001 and 2003 individual income tax cuts permanent -- however, the estate tax in the proposal is kept the same as under current law.
(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% $11,939, 40% $23,027, 60% $39,580, 80% $66,854, 90% $96,556, 95% $135,474, 99% $347,747, 99.9%
$1,413,195.
(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.

8-Jul-10 PRELIMINARY RESULTS
Table T10-0133
Current Policy (with Estate Tax remaining as under Current Law)
Baseline: Current Law
Distribution of Federal Tax Change by Cash Income Percentile Adjusted for Family Size, 2011
1
Detail Table - Tax Units with Children
Cash Income Percentile
2,3
Lowest Quintile
Second Quintile
Middle Quintile
Fourth Quintile
Top Quintile
All
Addendum
80-90
90-95
95-99
Top 1 Percent
Top 0.1 Percent
Percent of Tax Units
4
With Tax Cut
With Tax
Increase
31.1
93.6
97.8
99.6
99.8
83.2
99.9
99.8
99.5
99.2
99.6
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Percent Change in After-Tax
Income
5
Share of Total
Federal Tax
Change
1.7
4.7
3.8
3.9
4.2
4.1
1.8
10.0
13.2
20.7
54.1
100.0
3.7
3.6
3.3
6.2
7.1
14.5
8.1
10.4
21.2
10.8
Average Federal Tax Change
Dollars Percent
-240
-1,352
-1,811
-2,933
-8,841
-2,811
21.5
-50.2
-17.4
-13.9
-10.6
-13.4
-4,440
-5,487
-9,269
-77,572
-410,443
-10.9
-10.1
-8.2
-12.3
-12.7
Share of Federal Taxes
Change (%
Points)
Under the
Proposal
-0.4
-1.1
-0.5
-0.1
2.2
0.0
-1.5
1.5
9.7
19.8
70.4
100.0
0.5
0.4
1.0
0.3
0.1
18.2
11.1
17.8
23.3
11.4
http://www.taxpolicycenter.org
Average Federal Tax Rate
6
Change (%
Points)
Under the
Proposal
-1.8
-4.3
-3.1
-3.1
-3.0
-3.1
-10.3
4.2
14.8
18.8
25.6
20.2
-2.8
-2.6
-2.3
-4.1
-4.6
22.7
23.4
26.1
29.3
31.2
Baseline Distribution of Income and Federal Taxes by Cash Income Percentile Adjusted for Family Size, 2011
1
Cash Income Percentile
Lowest Quintile
Second Quintile
Middle Quintile
Fourth Quintile
Top Quintile
All
Addendum
80-90
90-95
95-99
Top 1 Percent
Top 0.1 Percent
2,3
10,146
10,182
10,047
9,721
8,416
48,902
4,474
2,031
1,536
376
36
Tax Units
Number
(thousands)
4
Percent of
Total
20.8
20.8
20.5
19.9
17.2
100.0
9.2
4.2
3.1
0.8
0.1
Average
Income
(Dollars)
13,131
31,660
58,167
96,287
292,032
90,398
160,074
208,849
396,436
1,884,947
9,014,245
Average
Federal Tax
Burden
(Dollars)
-1,115
2,692
10,419
21,063
83,507
21,058
40,701
54,389
112,867
630,171
3,224,879
Average After-
Tax Income
(Dollars)
14,246
28,969
47,748
75,225
208,525
69,340
119,373
154,460
283,569
1,254,776
5,789,366
5
Average
Federal Tax
Rate
6
-8.5
8.5
17.9
21.9
28.6
23.3
25.4
26.0
28.5
33.4
35.8
Share of Pre-
Tax Income
Percent of
Total
3.0
7.3
13.2
21.2
55.6
100.0
16.2
9.6
13.8
16.0
7.4
Share of Post-
Tax Income
Percent of
Total
4.3
8.7
14.2
21.6
51.8
100.0
15.8
9.3
12.8
13.9
6.2
Share of
Federal Taxes
Percent of
Total
-1.1
2.7
10.2
19.9
68.3
100.0
17.7
10.7
16.8
23.0
11.3
Source: Urban-Brookings Tax Policy Center Microsimulation Model (version 0509-5).
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 is current policy, which extends the 2009 AMT patch and indexes the AMT exemption, rate bracket thresholds and exemption thresholds for inflation; and makes the 2001 and 2003 individual income tax cuts permanent -- however, the estate tax in the proposal is kept the same as under current law.
(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% $11,939, 40% $23,027, 60% $39,580, 80% $66,854, 90% $96,556, 95% $135,474, 99% $347,747, 99.9%
$1,413,195.
(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.

8-Jul-10 PRELIMINARY RESULTS
Table T10-0133
Current Policy (with Estate Tax remaining as under Current Law)
Baseline: Current Law
Distribution of Federal Tax Change by Cash Income Percentile Adjusted for Family Size, 2011
1
Detail Table - Elderly Tax Units
Cash Income Percentile
2,3
Lowest Quintile
Second Quintile
Middle Quintile
Fourth Quintile
Top Quintile
All
Addendum
80-90
90-95
95-99
Top 1 Percent
Top 0.1 Percent
Percent of Tax Units
4
With Tax Cut
With Tax
Increase
2.5
25.2
50.7
93.9
97.8
53.2
97.1
98.0
98.6
98.2
99.4
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Percent Change in After-Tax
Income
5
Share of Total
Federal Tax
Change
0.1
0.5
0.8
1.6
3.9
2.7
0.1
1.7
3.8
11.4
83.1
100.0
2.7
3.2
3.6
5.2
6.7
10.9
12.1
20.8
39.3
22.0
Average Federal Tax Change
Dollars Percent
-6
-101
-287
-969
-6,958
-1,567
-2.6
-12.9
-12.0
-11.9
-11.0
-11.1
-2,224
-3,893
-6,866
-43,678
-249,205
-12.0
-11.8
-10.6
-10.7
-11.9
Share of Federal Taxes
Change (%
Points)
Under the
Proposal
0.0
0.0
0.0
-0.1
0.1
0.0
0.3
1.5
3.5
10.5
84.2
100.0
-0.1
-0.1
0.1
0.2
-0.2
10.0
11.3
22.0
40.9
20.4
http://www.taxpolicycenter.org
Average Federal Tax Rate
6
Change (%
Points)
Under the
Proposal
-0.1
-0.5
-0.8
-1.4
-2.9
-2.2
2.3
3.3
5.5
10.6
23.4
17.4
-2.2
-2.5
-2.7
-3.5
-4.3
16.1
18.8
22.6
29.1
31.8
Baseline Distribution of Income and Federal Taxes by Cash Income Percentile Adjusted for Family Size, 2011
1
Cash Income Percentile
Lowest Quintile
Second Quintile
Middle Quintile
Fourth Quintile
Top Quintile
All
Addendum
80-90
90-95
95-99
Top 1 Percent
Top 0.1 Percent
2,3
4,348
7,946
6,155
5,447
5,552
29,671
2,283
1,440
1,410
418
41
Tax Units
Number
(thousands)
4
Percent of
Total
14.7
26.8
20.7
18.4
18.7
100.0
7.7
4.9
4.8
1.4
0.1
Average
Income
(Dollars)
9,801
20,388
38,029
67,549
241,246
72,264
101,663
154,504
256,863
1,249,575
5,802,387
Average
Federal Tax
Burden
(Dollars)
227
783
2,387
8,153
63,398
14,107
18,573
32,973
65,029
407,469
2,094,635
Average After-
Tax Income
(Dollars)
9,574
19,605
35,641
59,396
177,848
58,157
83,090
121,530
191,834
842,106
3,707,752
5
Average
Federal Tax
Rate
6
2.3
3.8
6.3
12.1
26.3
19.5
18.3
21.3
25.3
32.6
36.1
Share of Pre-
Tax Income
Percent of
Total
2.0
7.6
10.9
17.2
62.5
100.0
10.8
10.4
16.9
24.4
11.1
Share of Post-
Tax Income
Percent of
Total
2.4
9.0
12.7
18.8
57.2
100.0
11.0
10.1
15.7
20.4
8.8
Share of
Federal Taxes
Percent of
Total
0.2
1.5
3.5
10.6
84.1
100.0
10.1
11.4
21.9
40.7
20.6
Source: Urban-Brookings Tax Policy Center Microsimulation Model (version 0509-5).
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 is current policy, which extends the 2009 AMT patch and indexes the AMT exemption, rate bracket thresholds and exemption thresholds for inflation; and makes the 2001 and 2003 individual income tax cuts permanent -- however, the estate tax in the proposal is kept the same as under current law.
(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% $11,939, 40% $23,027, 60% $39,580, 80% $66,854, 90% $96,556, 95% $135,474, 99% $347,747, 99.9%
$1,413,195.
(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.