15-Jun-05
Preliminary Results
http://www.taxpolicycenter.org
Table T05-0286: Repeal Deduction for State and Local Taxes and Repeal AMT 1
Distribution of Federal Tax Change by Cash Income Class, 2010 2
By Household Type
Cash Income Class
(thousands of 2005
dollars)3
Less than 10
10-20
20-30
30-40
40-50
50-75
75-100
100-200
200-500
500-1,000
More than 1,000
All
Percent of
All Tax Units
Married Tax Units
4
Not Married Tax Units
With Children Tax Units
Without Children Tax Units
With Tax
Cut
With Tax
Increase
With Tax
Cut
With Tax
Increase
With Tax
Cut
With Tax
Increase
With Tax
Cut
With Tax
Increase
With Tax
Cut
With Tax
Increase
0.0
0.4
1.1
3.1
6.8
17.0
40.6
54.0
81.9
31.5
22.9
16.4
0.0
1.3
5.8
12.6
22.2
36.3
46.5
41.5
16.2
63.8
71.6
19.6
0.0
0.4
1.0
2.3
3.7
17.0
50.5
61.8
88.5
31.7
22.3
31.4
0.0
0.2
4.0
8.3
18.4
33.9
43.8
36.8
10.5
64.3
72.6
24.8
0.0
0.4
1.2
3.5
8.4
16.9
19.4
23.9
48.0
30.2
26.1
6.1
0.0
1.6
6.5
14.6
24.1
38.4
52.4
59.5
45.4
61.2
66.8
16.0
0.0
0.2
1.7
5.3
13.0
34.9
56.1
78.0
93.0
25.6
17.2
30.6
0.0
0.0
2.7
11.9
23.0
38.4
41.6
21.2
6.3
70.9
77.9
18.5
0.1
0.4
0.9
2.1
4.3
7.6
30.6
34.8
72.5
35.9
26.9
9.7
0.0
1.7
7.0
12.9
21.9
35.2
49.7
57.8
24.4
58.5
67.3
20.1
Baseline Distribution of Income and Federal Taxes
by Cash Income Class, 2010 2
Cash Income Class
(thousands of 2005
dollars)3
Less than 10
10-20
20-30
30-40
40-50
50-75
75-100
100-200
200-500
500-1,000
More than 1,000
All
All Tax Units
Number
(thousands)
17,298
24,828
21,679
16,440
12,893
22,442
13,870
18,051
4,875
794
408
154,170
Married Tax Units
Not Married Tax Units
With Children Tax Units
Percent of
Total
Number
(thousands)
Percent of
Total
Number
(thousands)
Percent of
Total
Number
(thousands)
Percent of
Total
11.2
16.1
14.1
10.7
8.4
14.6
9.0
11.7
3.2
0.5
0.3
100.0
2,750
4,894
6,043
5,139
4,267
10,565
9,468
14,312
4,080
663
342
62,753
4.4
7.8
9.6
8.2
6.8
16.8
15.1
22.8
6.5
1.1
0.6
100.0
14,548
19,935
15,636
11,301
8,626
11,877
4,402
3,740
795
131
66
91,417
15.9
21.8
17.1
12.4
9.4
13.0
4.8
4.1
0.9
0.1
0.1
100.0
3,624
6,539
6,223
5,075
3,772
7,727
5,482
8,016
2,224
337
166
49,306
7.4
13.3
12.6
10.3
7.7
15.7
11.1
16.3
4.5
0.7
0.3
100.0
Without Children Tax Units
Number
(thousands)
13,674
18,289
15,455
11,365
9,120
14,715
8,388
10,035
2,651
457
242
104,864
Source: Urban-Brookings Tax Policy Center Microsimulation Model (version 0305-3A).
1) A number of issues are raised by repealing the State and Local Tax deduction. For more information, see Kim Rueben, "The Impact of Repealing State and Local Tax
Deductability." State Tax Notes, August 15, 2005.
(2) Calendar year. Baseline is current law.
(3) 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
(4) Includes both filing and non-filing units. Tax units that are dependents of other taxpayers are excluded from the analysis.
Percent of
Total
13.0
17.4
14.7
10.8
8.7
14.0
8.0
9.6
2.5
0.4
0.2
100.0