9-Dec-15 PRELIMINARY RESULTS
Table T15-0185
Distribution of Benefits from Child Tax Credit with $3,000 Refundability Threshold by Expanded Cash Income Percentile, 2018 ¹
Detail Table
Expanded 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
With Benefit
Without
Benefit
13.2
25.7
27.0
30.0
8.2
20.7
86.8
74.3
73.0
70.0
91.8
79.3
15.5
0.9
0.1
0.0
0.0
84.5
99.1
99.9
100.0
100.0
Benefit as a
Percent of After-
Tax Income 4
Share of
Total Benefit
0.1
0.0
0.0
0.0
0.0
1.0
1.2
0.8
0.5
0.0
0.4
12.4
28.0
29.0
26.2
3.8
100.0
3.7
0.1
0.0
0.0
0.0
Average Benefit
Dollars
Percent of
Federal Taxes
140
395
455
493
85
309
20.1
12.6
4.9
2.5
0.1
1.6
161
10
1
0
0
0.4
0.0
0.0
0.0
0.0
Share of Federal Taxes
With Provision
Without
Provision
1.0
3.6
9.6
17.3
68.3
100.0
1.2
4.0
9.9
17.4
67.3
100.0
13.7
10.5
15.4
28.8
13.8
13.6
10.3
15.1
28.3
13.6
http://www.taxpolicycenter.org
Average Federal Tax Rate 6
With
Provision
Without
Provision
4.9
8.8
14.1
17.5
26.3
20.5
5.8
9.9
14.8
17.9
26.4
20.9
20.3
22.1
25.6
34.0
35.4
20.4
22.1
25.6
34.0
35.4
Baseline Distribution of Income and Federal Taxes by Expanded Cash Income Percentile, 2018 1
Expanded Cash Income
Percentile 2,3
Tax Units
Number
(thousands)
Percent of
Total
Pre-Tax Income
Average
(dollars)
Percent of
Total
Federal Tax Burden
Average
(dollars)
Percent of
Total
After-Tax Income 5
Average
(dollars)
Percent of
Total
Average
Federal Tax
Rate 6
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
47,928
38,408
34,598
28,795
24,050
175,149
12,363
6,035
4,510
1,142
118
27.4
21.9
19.8
16.4
13.7
100.0
7.1
3.5
2.6
0.7
0.1
14,303
35,687
66,196
115,334
362,407
93,387
183,634
263,531
446,734
2,487,202
11,152,691
4.2
8.4
14.0
20.3
53.3
100.0
13.9
9.7
12.3
17.4
8.0
695
3,135
9,352
20,135
95,402
19,178
37,237
58,269
114,460
846,036
3,951,743
1.0
3.6
9.6
17.3
68.3
100.0
13.7
10.5
15.4
28.8
13.8
13,608
32,551
56,844
95,199
267,005
74,208
146,397
205,261
332,274
1,641,165
7,200,948
5.0
9.6
15.1
21.1
49.4
100.0
13.9
9.5
11.5
14.4
6.5
4.9
8.8
14.1
17.5
26.3
20.5
20.3
22.1
25.6
34.0
35.4
Source: Urban-Brookings Tax Policy Center Microsimulation Model (version 0515-1).
Number of AMT Taxpayers (millions). Baseline: 4.5 Proposal: 4.5
* Less than 0.05
(1) Calendar year. Table shows the tax benefit of the child tax credit with a $3,000 unindexed refundability threshold against an otherwise current-law baseline. For a description of TPC's current law baseline, see http://www.taxpolicycenter.org/taxtopics/Baseline-Definitions.cfm
(2) Includes both filing and non-filing units but excludes those that are dependents of other tax units. Tax units with negative adjusted gross income are excluded from their respective income class but are included in the totals. For a description of expanded cash income, see http://www.taxpolicycenter.org/TaxModel/income.cfm
(3) The 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 2015 dollars):
20% $22,769; 40% $44,590; 60% $78,129; 80% $138,265; 90% $204,070; 95% $290,298; 99% $709,166; 99.9% $3,474,762.
(4) Includes tax units with a change in federal tax burden of $10 or more in absolute value.
(5) After-tax income is expanded cash income less: individual income tax net of refundable credits; corporate income tax; payroll taxes (Social Security and Medicare); estate tax; and excise taxes.
(6) Average federal tax (includes individual and corporate income tax, payroll taxes for Social Security and Medicare, the estate tax, and excise taxes) as a percentage of average expanded cash income.

9-Dec-15 PRELIMINARY RESULTS
Table T15-0185
Distribution of Benefits from Child Tax Credit with $3,000 Refundability Threshold by Expanded Cash Income Percentile, 2018 ¹
Detail Table
Expanded 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 Benefit
Without
Benefit
23.0
27.0
27.5
22.2
1.3
20.7
77.0
73.0
72.5
77.8
98.7
79.3
2.4
0.2
*
0.0
0.0
97.6
99.8
100.0
100.0
100.0
Percent Change in After-Tax
Income 5
Share of
Total Benefit
0.0
0.0
0.0
0.0
0.0
2.3
1.5
0.9
0.3
0.0
0.4
21.7
30.8
29.7
16.9
0.4
100.0
0.4
0.0
0.0
0.0
0.0
Average Benefit
Dollars Percent
14
2
0
0
0
304
449
462
280
8
309
149.3
19.0
6.2
1.6
0.0
1.6
0.0
0.0
0.0
0.0
0.0
Share of Federal Taxes
With Provision
Without
Provision
0.2
2.6
7.7
16.7
72.6
100.0
0.6
3.1
8.0
16.7
71.4
100.0
14.8
11.3
16.8
29.7
14.5
14.6
11.2
16.5
29.2
14.2
http://www.taxpolicycenter.org
Average Federal Tax Rate 6
With
Provision
Without
Provision
1.5
7.5
12.8
17.0
26.0
20.5
3.8
8.9
13.6
17.3
26.0
20.9
20.1
22.0
25.2
33.8
35.4
20.1
22.0
25.2
33.8
35.4
Baseline Distribution of Income and Federal Taxes by Expanded Cash Income Percentile, 2018 1
Expanded Cash Income
Percentile
Addendum
2,3
Lowest Quintile
Second Quintile
Middle Quintile
Fourth Quintile
Top Quintile
All
80-90
90-95
95-99
Top 1 Percent
Top 0.1 Percent
Tax Units
Number
(thousands)
38,635
37,089
34,845
32,680
30,530
175,149
15,743
7,640
5,817
1,331
138
Percent of
Total
22.1
21.2
19.9
18.7
17.4
100.0
9.0
4.4
3.3
0.8
0.1
Pre-Tax Income
Average
(dollars)
13,355
31,459
58,145
100,574
307,484
93,387
157,179
226,968
384,479
2,211,554
9,927,935
Percent of
Total
3.2
7.1
12.4
20.1
57.4
100.0
15.1
10.6
13.7
18.0
8.4
Federal Tax Burden
Average
(dollars)
203
2,363
7,417
17,139
79,836
19,178
31,588
49,874
96,820
748,469
3,517,809
Percent of
Total
0.2
2.6
7.7
16.7
72.6
100.0
14.8
11.3
16.8
29.7
14.5
After-Tax Income 5
Average
(dollars)
Percent of
Total
13,152
29,097
50,728
83,435
227,648
74,208
125,590
177,094
287,658
1,463,085
6,410,126
3.9
8.3
13.6
21.0
53.5
100.0
15.2
10.4
12.9
15.0
6.8
Average
Federal Tax
Rate
1.5
7.5
12.8
17.0
26.0
20.5
20.1
22.0
25.2
33.8
35.4
6
Source: Urban-Brookings Tax Policy Center Microsimulation Model (version 0515-1).
Number of AMT Taxpayers (millions). Baseline: 4.1 Proposal: 1.5
* Less than 0.05
(1) Calendar year. Table shows the tax benefit of the child tax credit with a $3,000 unindexed refundability threshold against an otherwise current-law baseline. For a description of TPC's current law baseline, see http://www.taxpolicycenter.org/taxtopics/Baseline-Definitions.cfm
(2) Includes both filing and non-filing units but excludes those that are dependents of other tax units. Tax units with negative adjusted gross income are excluded from their respective income class but are included in the totals. For a description of expanded cash income, see http://www.taxpolicycenter.org/TaxModel/income.cfm
(3) The 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 2015 dollars): 20% $16,353; 40% $30,531; 60% $52,710; 80%
$87,501; 90% $126,779; 95% $176,431; 99% $425,759; 99.9% $2,261,596.
(4) Includes tax units with a change in federal tax burden of $10 or more in absolute value.
(5) After-tax income is expanded cash income less: individual income tax net of refundable credits; corporate income tax; payroll taxes (Social Security and Medicare); estate tax; and excise taxes.
(6) Average federal tax (includes individual and corporate income tax, payroll taxes for Social Security and Medicare, the estate tax, and excise taxes) as a percentage of average expanded cash income.

9-Dec-15 PRELIMINARY RESULTS
Table T15-0185
Distribution of Benefits from Child Tax Credit with $3,000 Refundability Threshold by Expanded Cash Income Percentile, 2018 ¹
Detail Table - Single Tax Units
Expanded 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
With Benefit
Without
Benefit
4.6
3.3
2.0
1.3
0.1
2.8
95.5
96.8
98.0
98.7
99.9
97.2
0.1
*
0.0
0.0
0.0
99.9
100.0
100.0
100.0
100.0
Benefit as a
Percent of After-
Tax Income 4
Share of
Total Benefit
0.0
0.0
0.0
0.0
0.0
0.5
0.2
0.1
0.0
0.0
0.1
42.2
34.9
17.4
5.0
0.1
100.0
0.1
0.0
0.0
0.0
0.0
Average Benefit
Dollars
Percent of
Federal Taxes
45
43
27
11
0
31
5.9
1.9
0.4
0.1
0.0
0.4
0
0
1
0
0
0.0
0.0
0.0
0.0
0.0
Share of Federal Taxes
With Provision
Without
Provision
2.5
6.3
13.7
22.4
54.9
100.0
2.6
6.4
13.7
22.3
54.7
100.0
15.8
9.2
11.3
18.7
10.1
15.7
9.2
11.2
18.6
10.1
http://www.taxpolicycenter.org
Average Federal Tax Rate 6
With
Provision
Without
Provision
7.3
8.8
13.8
18.4
26.0
18.6
7.8
9.0
13.8
18.4
26.0
18.7
21.3
22.4
25.6
36.1
36.9
21.3
22.4
25.6
36.1
36.9
Baseline Distribution of Income and Federal Taxes by Expanded Cash Income Percentile, 2018 1
Expanded Cash Income
Percentile 2,3
Tax Units
Number
(thousands)
Percent of
Total
Pre-Tax Income
Average
(dollars)
Percent of
Total
Federal Tax Burden
Average
(dollars)
Percent of
Total
After-Tax Income 5
Average
(dollars)
Percent of
Total
Average
Federal Tax
Rate 6
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
25,643
22,364
17,713
13,039
8,760
88,250
5,173
2,040
1,313
235
30
29.1
25.3
20.1
14.8
9.9
100.0
5.9
2.3
1.5
0.3
0.0
10,390
24,997
44,152
73,076
188,815
47,807
112,379
157,742
262,867
1,728,411
7,214,631
6.3
13.3
18.5
22.6
39.2
100.0
13.8
7.6
8.2
9.6
5.1
761
2,203
6,079
13,443
49,127
8,888
23,881
35,361
67,326
623,051
2,661,543
2.5
6.3
13.7
22.4
54.9
100.0
15.8
9.2
11.3
18.7
10.1
9,628
22,794
38,073
59,633
139,688
38,919
88,497
122,381
195,541
1,105,359
4,553,088
7.2
14.8
19.6
22.6
35.6
100.0
13.3
7.3
7.5
7.6
3.9
7.3
8.8
13.8
18.4
26.0
18.6
21.3
22.4
25.6
36.1
36.9
Source: Urban-Brookings Tax Policy Center Microsimulation Model (version 0515-1).
* Less than 0.05
(1) Calendar year. Table shows the tax benefit of the child tax credit with a $3,000 unindexed refundability threshold against an otherwise current-law baseline. For a description of TPC's current law baseline, see http://www.taxpolicycenter.org/taxtopics/Baseline-Definitions.cfm
(2) Includes both filing and non-filing units but excludes those that are dependents of other tax units. Tax units with negative adjusted gross income are excluded from their respective income class but are included in the totals. For a description of expanded cash income, see http://www.taxpolicycenter.org/TaxModel/income.cfm
(3) The 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 2015 dollars): 20% $16,353; 40% $30,531; 60% $52,710; 80% $87,501; 90%
$126,779; 95% $176,431; 99% $425,759; 99.9% $2,261,596.
(4) Includes tax units with a change in federal tax burden of $10 or more in absolute value.
(5) After-tax income is expanded cash income less: individual income tax net of refundable credits; corporate income tax; payroll taxes (Social Security and Medicare); estate tax; and excise taxes.
(6) Average federal tax (includes individual and corporate income tax, payroll taxes for Social Security and Medicare, the estate tax, and excise taxes) as a percentage of average expanded cash income.

9-Dec-15 PRELIMINARY RESULTS
Table T15-0185
Distribution of Benefits from Child Tax Credit with $3,000 Refundability Threshold by Expanded Cash Income Percentile, 2018 ¹
Detail Table - Married Tax Units Filing Jointly
Expanded 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
With Benefit
Without
Benefit
41.0
47.8
45.2
35.2
1.7
27.5
59.0
52.3
54.8
64.8
98.3
72.5
3.5
0.2
0.1
0.0
0.0
96.5
99.8
100.0
100.0
100.0
Benefit as a
Percent of After-
Tax Income 4
Share of
Total Benefit
0.0
0.0
0.0
0.0
0.0
3.6
2.4
1.3
0.5
0.0
0.3
12.4
23.5
35.0
27.6
0.7
100.0
0.7
0.0
0.0
0.0
0.0
Average Benefit
Dollars
Percent of
Federal Taxes
708
972
870
473
10
465
1,397.2
30.0
9.5
2.4
0.0
1.2
19
2
1
0
0
0.1
0.0
0.0
0.0
0.0
Share of Federal Taxes
With Provision
Without
Provision
0.0
0.9
4.3
13.7
80.8
100.0
0.2
1.2
4.7
13.9
79.9
100.0
14.6
12.5
19.6
34.1
15.8
14.5
12.3
19.4
33.7
15.6
http://www.taxpolicycenter.org
Average Federal Tax Rate 6
With
Provision
Without
Provision
0.3
7.3
11.9
16.3
25.9
22.3
3.8
9.5
13.1
16.6
25.9
22.6
19.6
21.8
25.1
33.4
35.1
19.6
21.8
25.1
33.4
35.1
Baseline Distribution of Income and Federal Taxes by Expanded Cash Income Percentile, 2018 1
Expanded Cash Income
Percentile 2,3
Tax Units
Number
(thousands)
Percent of
Total
Pre-Tax Income
Average
(dollars)
Percent of
Total
Federal Tax Burden
Average
(dollars)
Percent of
Total
After-Tax Income 5
Average
(dollars)
Percent of
Total
Average
Federal Tax
Rate 6
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
4,789
6,598
10,962
15,897
19,931
58,693
9,458
5,171
4,265
1,037
98
8.2
11.2
18.7
27.1
34.0
100.0
16.1
8.8
7.3
1.8
0.2
19,969
44,377
76,843
123,355
363,398
177,317
183,289
256,707
425,552
2,283,157
10,634,442
0.9
2.8
8.1
18.8
69.6
100.0
16.7
12.8
17.4
22.7
10.1
51
3,245
9,164
20,058
94,127
39,556
35,946
56,028
106,769
762,980
3,731,840
0.0
0.9
4.3
13.7
80.8
100.0
14.6
12.5
19.6
34.1
15.8
19,918
41,132
67,679
103,297
269,272
137,761
147,343
200,679
318,783
1,520,177
6,902,602
1.2
3.4
9.2
20.3
66.4
100.0
17.2
12.8
16.8
19.5
8.4
0.3
7.3
11.9
16.3
25.9
22.3
19.6
21.8
25.1
33.4
35.1
Source: Urban-Brookings Tax Policy Center Microsimulation Model (version 0515-1).
* Less than 0.05
(1) Calendar year. Table shows the tax benefit of the child tax credit with a $3,000 unindexed refundability threshold against an otherwise current-law baseline. For a description of TPC's current law baseline, see http://www.taxpolicycenter.org/taxtopics/Baseline-Definitions.cfm
(2) Includes both filing and non-filing units but excludes those that are dependents of other tax units. Tax units with negative adjusted gross income are excluded from their respective income class but are included in the totals. For a description of expanded cash income, see http://www.taxpolicycenter.org/TaxModel/income.cfm
(3) The 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 2015 dollars): 20% $16,353; 40% $30,531; 60% $52,710; 80% $87,501; 90%
$126,779; 95% $176,431; 99% $425,759; 99.9% $2,261,596.
(4) Includes tax units with a change in federal tax burden of $10 or more in absolute value.
(5) After-tax income is expanded cash income less: individual income tax net of refundable credits; corporate income tax; payroll taxes (Social Security and Medicare); estate tax; and excise taxes.
(6) Average federal tax (includes individual and corporate income tax, payroll taxes for Social Security and Medicare, the estate tax, and excise taxes) as a percentage of average expanded cash income.

9-Dec-15 PRELIMINARY RESULTS
Table T15-0185
Distribution of Benefits from Child Tax Credit with $3,000 Refundability Threshold by Expanded Cash Income Percentile, 2018 ¹
Detail Table - Head of Household Tax Units
Expanded 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
With Benefit
Without
Benefit
73.0
79.5
75.7
47.4
3.1
68.9
27.0
20.5
24.3
52.6
96.9
31.1
4.5
0.8
0.1
0.0
0.0
95.5
99.2
99.9
100.0
100.0
Benefit as a
Percent of After-
Tax Income 4
Share of
Total Benefit
0.0
0.0
0.0
0.0
0.0
4.4
3.2
1.9
0.6
0.0
1.9
30.0
38.6
25.0
6.1
0.1
100.0
0.1
0.0
0.0
0.0
0.0
Average Benefit
Dollars
Percent of
Federal Taxes
911
1,207
1,090
469
27
941
-57.0
62.4
13.5
2.6
0.0
13.2
41
4
0
0
0
0.1
0.0
0.0
0.0
0.0
Share of Federal Taxes
With Provision
Without
Provision
-7.0
8.2
24.5
31.0
43.2
100.0
-2.6
11.7
24.5
28.1
38.2
100.0
14.2
7.5
7.3
14.1
8.2
12.6
6.7
6.5
12.5
7.2
http://www.taxpolicycenter.org
Average Federal Tax Rate 6
With
Provision
Without
Provision
-8.4
4.9
12.0
17.4
25.1
12.4
-3.6
8.0
13.7
17.8
25.1
14.1
20.9
22.6
25.3
33.9
35.6
20.9
22.6
25.3
33.9
35.6
Baseline Distribution of Income and Federal Taxes by Expanded Cash Income Percentile, 2018 1
Expanded Cash Income
Percentile 2,3
Tax Units
Number
(thousands)
Percent of
Total
Pre-Tax Income
Average
(dollars)
Percent of
Total
Federal Tax Burden
Average
(dollars)
Percent of
Total
After-Tax Income 5
Average
(dollars)
Percent of
Total
Average
Federal Tax
Rate 6
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
7,819
7,577
5,430
3,080
1,251
25,211
794
279
149
29
3
31.0
30.1
21.5
12.2
5.0
100.0
3.2
1.1
0.6
0.1
0.0
19,092
39,505
67,186
104,121
246,898
57,257
154,173
214,348
348,066
2,565,671
12,754,642
10.3
20.7
25.3
22.2
21.4
100.0
8.5
4.1
3.6
5.2
2.9
-1,597
1,935
8,091
18,079
61,978
7,120
32,148
48,462
88,216
869,126
4,534,773
-7.0
8.2
24.5
31.0
43.2
100.0
14.2
7.5
7.3
14.1
8.2
20,689
37,569
59,094
86,042
184,920
50,137
122,025
165,886
259,850
1,696,545
8,219,869
12.8
22.5
25.4
21.0
18.3
100.0
7.7
3.7
3.1
3.9
2.1
-8.4
4.9
12.0
17.4
25.1
12.4
20.9
22.6
25.3
33.9
35.6
Source: Urban-Brookings Tax Policy Center Microsimulation Model (version 0515-1).
* Less than 0.05
(1) Calendar year. Table shows the tax benefit of the child tax credit with a $3,000 unindexed refundability threshold against an otherwise current-law baseline. For a description of TPC's current law baseline, see http://www.taxpolicycenter.org/taxtopics/Baseline-Definitions.cfm
(2) Includes both filing and non-filing units but excludes those that are dependents of other tax units. Tax units with negative adjusted gross income are excluded from their respective income class but are included in the totals. For a description of expanded cash income, see http://www.taxpolicycenter.org/TaxModel/income.cfm
(3) The 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 2015 dollars): 20% $16,353; 40% $30,531; 60% $52,710; 80% $87,501; 90%
$126,779; 95% $176,431; 99% $425,759; 99.9% $2,261,596.
(4) Includes tax units with a change in federal tax burden of $10 or more in absolute value.
(5) After-tax income is expanded cash income less: individual income tax net of refundable credits; corporate income tax; payroll taxes (Social Security and Medicare); estate tax; and excise taxes.
(6) Average federal tax (includes individual and corporate income tax, payroll taxes for Social Security and Medicare, the estate tax, and excise taxes) as a percentage of average expanded cash income.

9-Dec-15 PRELIMINARY RESULTS
Table T15-0185
Distribution of Benefits from Child Tax Credit with $3,000 Refundability Threshold by Expanded Cash Income Percentile, 2018 ¹
Detail Table - Tax Units with Children
Expanded 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
With Benefit
Without
Benefit
80.5
90.3
89.0
71.7
4.1
68.3
19.5
9.7
11.0
28.3
95.9
31.7
7.8
0.7
0.1
0.0
0.0
92.2
99.3
99.9
100.0
100.0
Benefit as a
Percent of After-
Tax Income 4
Share of
Total Benefit
0.0
0.0
0.0
0.0
0.0
4.9
3.6
2.2
0.8
0.0
1.0
21.4
30.3
29.9
17.4
0.4
100.0
0.4
0.0
0.0
0.0
0.0
Average Benefit
Dollars
Percent of
Federal Taxes
1,047
1,501
1,502
907
24
1,015
-68.6
61.3
14.6
3.8
0.0
3.7
45
6
1
0
0
0.1
0.0
0.0
0.0
0.0
Share of Federal Taxes
With Provision
Without
Provision
-1.2
1.8
7.6
16.8
74.8
100.0
-0.4
2.8
8.3
16.8
72.2
100.0
14.3
11.0
17.7
31.8
14.5
13.8
10.6
17.1
30.7
14.0
http://www.taxpolicycenter.org
Average Federal Tax Rate 6
With
Provision
Without
Provision
-7.6
5.6
12.9
17.5
26.8
20.9
-2.4
9.0
14.8
18.2
26.8
21.6
20.4
22.5
26.3
34.0
35.1
20.5
22.5
26.3
34.0
35.1
Baseline Distribution of Income and Federal Taxes by Expanded Cash Income Percentile, 2018 1
Expanded Cash Income
Percentile
Addendum
2,3
Lowest Quintile
Second Quintile
Middle Quintile
Fourth Quintile
Top Quintile
All
80-90
90-95
95-99
Top 1 Percent
Top 0.1 Percent
Tax Units
Number
(thousands)
10,545
10,412
10,278
9,936
9,395
50,858
4,733
2,303
1,875
485
47
Percent of
Total
20.7
20.5
20.2
19.5
18.5
100.0
9.3
4.5
3.7
1.0
0.1
Pre-Tax Income
Average
(dollars)
20,042
43,750
79,692
135,306
418,075
132,410
207,910
297,303
504,132
2,709,751
12,350,360
Percent of
Total
3.1
6.8
12.2
20.0
58.3
100.0
14.6
10.2
14.0
19.5
8.6
Federal Tax Burden
Average
(dollars)
-1,526
2,449
10,316
23,702
111,846
27,611
42,477
67,008
132,453
922,023
4,338,853
Percent of
Total
-1.2
1.8
7.6
16.8
74.8
100.0
14.3
11.0
17.7
31.8
14.5
After-Tax Income 5
Average
(dollars)
Percent of
Total
21,569
41,301
69,376
111,604
306,229
104,799
165,433
230,295
371,679
1,787,728
8,011,507
4.3
8.1
13.4
20.8
54.0
100.0
14.7
10.0
13.1
16.3
7.0
Average
Federal Tax
Rate
-7.6
5.6
12.9
17.5
26.8
20.9
20.4
22.5
26.3
34.0
35.1
6
Source: Urban-Brookings Tax Policy Center Microsimulation Model (version 0515-1).
* Less than 0.05
Note: Tax units with children are those claiming an exemption for children at home or away from home.
(1) Calendar year. Table shows the tax benefit of the child tax credit with a $3,000 unindexed refundability threshold against an otherwise current-law baseline. For a description of TPC's current law baseline, see http://www.taxpolicycenter.org/taxtopics/Baseline-Definitions.cfm
(2) Includes both filing and non-filing units but excludes those that are dependents of other tax units. Tax units with negative adjusted gross income are excluded from their respective income class but are included in the totals. For a description of expanded cash income, see http://www.taxpolicycenter.org/TaxModel/income.cfm
(3) The 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 2015 dollars): 20% $16,353; 40% $30,531; 60% $52,710; 80%
$87,501; 90% $126,779; 95% $176,431; 99% $425,759; 99.9% $2,261,596.
(4) Includes tax units with a change in federal tax burden of $10 or more in absolute value.
(5) After-tax income is expanded cash income less: individual income tax net of refundable credits; corporate income tax; payroll taxes (Social Security and Medicare); estate tax; and excise taxes.
(6) Average federal tax (includes individual and corporate income tax, payroll taxes for Social Security and Medicare, the estate tax, and excise taxes) as a percentage of average expanded cash income.

9-Dec-15 PRELIMINARY RESULTS
Table T15-0185
Distribution of Benefits from Child Tax Credit with $3,000 Refundability Threshold by Expanded Cash Income Percentile, 2018 ¹
Detail Table - Elderly Tax Units
Expanded 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
With Benefit
Without
Benefit
1.9
2.0
3.0
2.7
0.2
2.1
98.1
98.0
97.0
97.3
99.8
97.9
0.3
0.3
*
0.0
0.0
99.7
99.7
100.0
100.0
100.0
Benefit as a
Percent of After-
Tax Income 4
Share of
Total Benefit
0.0
0.0
0.0
0.0
0.0
0.2
0.1
0.1
0.0
0.0
0.0
13.9
30.2
33.3
19.0
0.9
100.0
0.6
0.2
0.0
0.0
0.0
Average Benefit
Dollars
Percent of
Federal Taxes
21
26
35
25
1
24
8.8
3.7
1.1
0.2
0.0
0.2
0
0
2
2
0
0.0
0.0
0.0
0.0
0.0
Share of Federal Taxes
With Provision
Without
Provision
0.3
1.3
4.9
13.4
79.6
100.0
0.3
1.4
4.9
13.5
79.5
100.0
13.2
10.1
14.8
41.6
23.4
13.2
10.1
14.7
41.5
23.4
http://www.taxpolicycenter.org
Average Federal Tax Rate 6
With
Provision
Without
Provision
1.9
2.7
6.2
12.1
25.9
17.8
2.1
2.8
6.3
12.1
25.9
17.9
17.3
20.2
24.1
34.6
36.0
17.3
20.2
24.1
34.6
36.0
Baseline Distribution of Income and Federal Taxes by Expanded Cash Income Percentile, 2018 1
Expanded Cash Income
Percentile
Addendum
2,3
Lowest Quintile
Second Quintile
Middle Quintile
Fourth Quintile
Top Quintile
All
80-90
90-95
95-99
Top 1 Percent
Top 0.1 Percent
Tax Units
Number
(thousands)
6,946
11,923
9,869
7,900
6,553
43,684
3,507
1,567
1,145
333
44
Percent of
Total
15.9
27.3
22.6
18.1
15.0
100.0
8.0
3.6
2.6
0.8
0.1
Pre-Tax Income
Average
(dollars)
12,606
26,846
51,053
89,849
299,467
81,831
139,330
202,981
340,869
2,294,885
9,333,384
Percent of
Total
2.5
9.0
14.1
19.9
54.9
100.0
13.7
8.9
10.9
21.4
11.6
Federal Tax Burden
Average
(dollars)
239
714
3,157
10,842
77,427
14,590
24,040
40,937
82,110
794,291
3,362,451
Percent of
Total
0.3
1.3
4.9
13.4
79.6
100.0
13.2
10.1
14.8
41.6
23.4
After-Tax Income 5
Average
(dollars)
Percent of
Total
12,367
26,132
47,897
79,007
222,040
67,241
115,290
162,044
258,759
1,500,594
5,970,933
2.9
10.6
16.1
21.3
49.5
100.0
13.8
8.6
10.1
17.0
9.0
Average
Federal Tax
Rate
1.9
2.7
6.2
12.1
25.9
17.8
17.3
20.2
24.1
34.6
36.0
6
Source: Urban-Brookings Tax Policy Center Microsimulation Model (version 0515-1).
* Less than 0.05
Note: Elderly tax units are those with either head or spouse (if filing jointly) age 65 or older.
(1) Calendar year. Table shows the tax benefit of the child tax credit with a $3,000 unindexed refundability threshold against an otherwise current-law baseline. For a description of TPC's current law baseline, see http://www.taxpolicycenter.org/taxtopics/Baseline-Definitions.cfm
(2) Includes both filing and non-filing units but excludes those that are dependents of other tax units. Tax units with negative adjusted gross income are excluded from their respective income class but are included in the totals. For a description of expanded cash income, see http://www.taxpolicycenter.org/TaxModel/income.cfm
(3) The 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 2015 dollars): 20% $16,353; 40% $30,531; 60% $52,710; 80%
$87,501; 90% $126,779; 95% $176,431; 99% $425,759; 99.9% $2,261,596.
(4) Includes tax units with a change in federal tax burden of $10 or more in absolute value.
(5) After-tax income is expanded cash income less: individual income tax net of refundable credits; corporate income tax; payroll taxes (Social Security and Medicare); estate tax; and excise taxes.
(6) Average federal tax (includes individual and corporate income tax, payroll taxes for Social Security and Medicare, the estate tax, and excise taxes) as a percentage of average expanded cash income.