JOINT COMMITTEE ON TAXATION
November 16, 2017
JCX-58-17
DISTRIBUTION EFFECTS OF THE CHAIRMAN'S MODIFICATION TO
THE CHAIRMAN'S MARK OF THE "TAX CUTS AND JOBS ACT,"
SCHEDULED FOR MARKUP BY THE COMMITTEE ON FINANCE ON NOVEMBER 15, 2017 (1)
Calendar Year 2019

INCOME
CATEGORY (2)
Less than $10,000..........
$10,000 to $20,000........
$20,000 to $30,000........
$30,000 to $40,000........
$40,000 to $50,000........
$50,000 to $75,000........
$75,000 to $100,000......
$100,000 to $200,000.....
$200,000 to $500,000.....
$500,000 to $1,000,000..
$1,000,000 and over........
Total, All Taxpayers.......

CHANGE IN
FEDERAL
TAXES (3)
Millions
Percent
-$395
-5.6%
-$1,013
(5)
-$1,861
-8.4%
-$4,615
-9.8%
-$6,371
-9.5%
-$22,420
-8.5%
-$21,482
-7.7%
-$64,130
-6.8%
-$59,377
-8.2%
-$24,753
-9.7%
-$33,670
-5.4%
-$240,090
-7.4%

FEDERAL TAXES (3)
UNDER
PRESENT LAW
Billions
Percent
$7.0
0.2%
-$2.4
-0.1%
$22.1
0.7%
$47.0
1.5%
$67.3
2.1%
$265.3
8.2%
$279.5
8.7%
$939.8
29.1%
$724.3
22.4%
$254.7
7.9%
$624.1
19.3%
$3,228.7
100.0%

FEDERAL TAXES (3)
UNDER
PROPOSAL
Billions
Percent
$6.6
0.2%
-$3.4
-0.1%
$20.3
0.7%
$42.3
1.4%
$60.9
2.0%
$242.9
8.1%
$258.1
8.6%
$875.7
29.3%
$664.9
22.2%
$230.0
7.7%
$590.4
19.8%
$2,988.7
100.0%

Average Tax Rate (4)
Present
Law
Proposal
Percent
Percent
9.1%
8.6%
-0.7%
-1.0%
3.9%
3.6%
7.9%
7.2%
10.9%
9.9%
14.8%
13.5%
17.0%
15.6%
20.9%
19.5%
26.4%
24.2%
30.9%
27.8%
32.5%
30.4%
20.7%
19.1%

Source: Joint Committee on Taxation
Detail may not add to total due to rounding.
----------------------------------------------------(1) This table is a distributional analysis of the proposal in revenue table JCX-57-17, excluding the following sections: I. Tax Reform for
Individuals: D.4.-D.6., E., H.1.-H.14. Under section G., the distribution analysis does not include the effect on the cost-sharing reductions
and Medicaid spending.
(2) The income concept used to place tax returns into income categories is adjusted gross income (AGI) plus: [1] tax-exempt interest,
[2] employer contributions for health plans and life insurance, [3] employer share of FICA tax, [4] worker's compensation,
[5] nontaxable Social Security benefits, [6] insurance value of Medicare benefits, [7] alternative minimum tax preference items,
[8] individual share of business taxes, and [9] excluded income of U.S. citizens living abroad. Categories are measured at 2017 levels.
(3) Federal taxes are equal to individual income tax (including the outlay portion of refundable credits), employment tax (attributed to employees),
excise taxes (attributed to consumers), and corporate income taxes. The estimates of Federal taxes are preliminary and subject to change.
Individuals who are dependents of other taxpayers and taxpayers with negative income are excluded from the analysis.
Does not include indirect effects.
(4) The average tax rate is equal to Federal taxes described in footnote (3) divided by income described in footnote (2).
(5) For returns in the $10,000 to $20,000 income category, Federal taxes would decrease from -$2.412 billion to -$3.425 billion.

Page 1

 JOINT COMMITTEE ON TAXATION
November 16, 2017
JCX-58-17
DISTRIBUTION EFFECTS OF THE CHAIRMAN'S MODIFICATION TO
THE CHAIRMAN'S MARK OF THE "TAX CUTS AND JOBS ACT,"
SCHEDULED FOR MARKUP BY THE COMMITTEE ON FINANCE ON NOVEMBER 15, 2017 (1)
Calendar Year 2021

INCOME
CATEGORY (2)
Less than $10,000..........
$10,000 to $20,000........
$20,000 to $30,000........
$30,000 to $40,000........
$40,000 to $50,000........
$50,000 to $75,000........
$75,000 to $100,000......
$100,000 to $200,000.....
$200,000 to $500,000.....
$500,000 to $1,000,000..
$1,000,000 and over........
Total, All Taxpayers.......

CHANGE IN
FEDERAL
TAXES (3)
Millions
Percent
-$97
-1.4%
$2,818
(5)
$2,991
13.3%
-$1,542
-3.2%
-$3,646
-4.9%
-$19,672
-6.9%
-$20,923
-7.0%
-$63,181
-6.2%
-$59,592
-7.5%
-$23,884
-8.5%
-$28,134
-4.2%
-$214,865
-6.1%

FEDERAL TAXES (3)
UNDER
PRESENT LAW
Billions
Percent
$6.9
0.2%
-$4.9
-0.1%
$22.5
0.6%
$47.7
1.4%
$73.7
2.1%
$283.4
8.1%
$300.3
8.6%
$1,017.6
29.1%
$799.8
22.9%
$279.4
8.0%
$671.8
19.2%
$3,498.3
100.0%

FEDERAL TAXES (3)
UNDER
PROPOSAL
Billions
Percent
$6.8
0.2%
-$2.1
-0.1%
$25.5
0.8%
$46.1
1.4%
$70.0
2.1%
$263.8
8.0%
$279.4
8.5%
$954.4
29.1%
$740.2
22.5%
$255.6
7.8%
$643.7
19.6%
$3,283.5
100.0%

Average Tax Rate (4)
Present
Law
Proposal
Percent
Percent
8.2%
8.1%
-1.4%
-0.6%
3.7%
4.2%
7.6%
7.4%
10.9%
10.4%
14.7%
13.7%
16.8%
15.6%
20.9%
19.6%
26.5%
24.5%
31.0%
28.2%
32.4%
30.9%
20.7%
19.4%

Source: Joint Committee on Taxation
Detail may not add to total due to rounding.
----------------------------------------------------(1) This table is a distributional analysis of the proposal in revenue table JCX-57-17, excluding the following sections: I. Tax Reform for
Individuals: D.4.-D.6., E., H.1.-H.14. Under section G., the distribution analysis does not include the effect on the cost-sharing reductions
and Medicaid spending.
(2) The income concept used to place tax returns into income categories is adjusted gross income (AGI) plus: [1] tax-exempt interest,
[2] employer contributions for health plans and life insurance, [3] employer share of FICA tax, [4] worker's compensation,
[5] nontaxable Social Security benefits, [6] insurance value of Medicare benefits, [7] alternative minimum tax preference items,
[8] individual share of business taxes, and [9] excluded income of U.S. citizens living abroad. Categories are measured at 2017 levels.
(3) Federal taxes are equal to individual income tax (including the outlay portion of refundable credits), employment tax (attributed to employees),
excise taxes (attributed to consumers), and corporate income taxes. The estimates of Federal taxes are preliminary and subject to change.
Individuals who are dependents of other taxpayers and taxpayers with negative income are excluded from the analysis.
Does not include indirect effects.
(4) The average tax rate is equal to Federal taxes described in footnote (3) divided by income described in footnote (2).
(5) For returns in the $10,000 to $20,000 income category, Federal taxes would increase from -$4.888 billion to -$2.071 billion.

Page 2

 JOINT COMMITTEE ON TAXATION
November 16, 2017
JCX-58-17
DISTRIBUTION EFFECTS OF THE CHAIRMAN'S MODIFICATION TO
THE CHAIRMAN'S MARK OF THE "TAX CUTS AND JOBS ACT,"
SCHEDULED FOR MARKUP BY THE COMMITTEE ON FINANCE ON NOVEMBER 15, 2017 (1)
Calendar Year 2023

INCOME
CATEGORY (2)
Less than $10,000..........
$10,000 to $20,000........
$20,000 to $30,000........
$30,000 to $40,000........
$40,000 to $50,000........
$50,000 to $75,000........
$75,000 to $100,000......
$100,000 to $200,000.....
$200,000 to $500,000.....
$500,000 to $1,000,000..
$1,000,000 and over........
Total, All Taxpayers.......

CHANGE IN
FEDERAL
TAXES (3)
Millions
Percent
$178
2.8%
$3,726
(5)
$3,165
12.8%
-$257
-0.5%
-$2,700
-3.3%
-$16,998
-5.6%
-$17,960
-5.5%
-$51,695
-4.7%
-$49,392
-5.7%
-$18,515
-6.2%
-$12,740
-1.8%
-$163,155
-4.3%

FEDERAL TAXES (3)
UNDER
PRESENT LAW
Billions
Percent
$6.4
0.2%
-$5.0
-0.1%
$24.7
0.7%
$51.0
1.4%
$80.9
2.1%
$305.2
8.1%
$325.9
8.6%
$1,103.4
29.3%
$863.6
22.9%
$297.6
7.9%
$717.5
19.0%
$3,771.1
100.0%

FEDERAL TAXES (3)
UNDER
PROPOSAL
Billions
Percent
$6.6
0.2%
-$1.3
0.0%
$27.8
0.8%
$50.8
1.4%
$78.2
2.2%
$288.2
8.0%
$308.0
8.5%
$1,051.7
29.2%
$814.2
22.6%
$279.0
7.7%
$704.8
19.5%
$3,607.9
100.0%

Average Tax Rate (4)
Present
Law
Proposal
Percent
Percent
7.0%
7.2%
-1.3%
-0.3%
3.7%
4.2%
7.6%
7.6%
10.8%
10.5%
14.6%
13.8%
16.6%
15.7%
20.8%
19.8%
26.5%
24.9%
30.8%
28.8%
32.2%
31.5%
20.5%
19.6%

Source: Joint Committee on Taxation
Detail may not add to total due to rounding.
----------------------------------------------------(1) This table is a distributional analysis of the proposal in revenue table JCX-57-17, excluding the following sections: I. Tax Reform for
Individuals: D.4.-D.6., E., H.1.-H.14. Under section G., the distribution analysis does not include the effect on the cost-sharing reductions
and Medicaid spending.
(2) The income concept used to place tax returns into income categories is adjusted gross income (AGI) plus: [1] tax-exempt interest,
[2] employer contributions for health plans and life insurance, [3] employer share of FICA tax, [4] worker's compensation,
[5] nontaxable Social Security benefits, [6] insurance value of Medicare benefits, [7] alternative minimum tax preference items,
[8] individual share of business taxes, and [9] excluded income of U.S. citizens living abroad. Categories are measured at 2017 levels.
(3) Federal taxes are equal to individual income tax (including the outlay portion of refundable credits), employment tax (attributed to employees),
excise taxes (attributed to consumers), and corporate income taxes. The estimates of Federal taxes are preliminary and subject to change.
Individuals who are dependents of other taxpayers and taxpayers with negative income are excluded from the analysis.
Does not include indirect effects.
(4) The average tax rate is equal to Federal taxes described in footnote (3) divided by income described in footnote (2).
(5) For returns in the $10,000 to $20,000 income category, Federal taxes would increase from -$5.044 billion to -$1.318 billion.

Page 3

 JOINT COMMITTEE ON TAXATION
November 16, 2017
JCX-58-17
DISTRIBUTION EFFECTS OF THE CHAIRMAN'S MODIFICATION TO
THE CHAIRMAN'S MARK OF THE "TAX CUTS AND JOBS ACT,"
SCHEDULED FOR MARKUP BY THE COMMITTEE ON FINANCE ON NOVEMBER 15, 2017 (1)
Calendar Year 2025

INCOME
CATEGORY (2)
Less than $10,000..........
$10,000 to $20,000........
$20,000 to $30,000........
$30,000 to $40,000........
$40,000 to $50,000........
$50,000 to $75,000........
$75,000 to $100,000......
$100,000 to $200,000.....
$200,000 to $500,000.....
$500,000 to $1,000,000..
$1,000,000 and over........
Total, All Taxpayers.......

CHANGE IN
FEDERAL
TAXES (3)
Millions
Percent
$216
3.7%
$3,732
(5)
$3,779
13.9%
-$163
-0.3%
-$2,621
-3.0%
-$17,327
-5.3%
-$18,925
-5.4%
-$54,069
-4.5%
-$53,805
-5.7%
-$19,799
-6.2%
-$15,343
-2.0%
-$164,563
-4.0%

FEDERAL TAXES (3)
UNDER
PRESENT LAW
Billions
Percent
$5.9
0.1%
-$4.7
-0.1%
$27.2
0.7%
$53.7
1.3%
$88.0
2.2%
$328.1
8.0%
$350.6
8.6%
$1,197.4
29.3%
$943.3
23.1%
$321.5
7.9%
$780.2
19.1%
$4,091.1
100.0%

FEDERAL TAXES (3)
UNDER
PROPOSAL
Billions
Percent
$6.1
0.2%
-$0.9
0.0%
$31.0
0.8%
$53.5
1.4%
$85.4
2.2%
$310.8
7.9%
$331.6
8.4%
$1,143.3
29.1%
$889.5
22.7%
$301.7
7.7%
$764.8
19.5%
$3,926.5
100.0%

Average Tax Rate (4)
Present
Law
Proposal
Percent
Percent
5.8%
6.0%
-1.1%
-0.2%
3.8%
4.3%
7.5%
7.5%
10.9%
10.5%
14.5%
13.7%
16.5%
15.6%
20.7%
19.8%
26.5%
25.0%
30.8%
28.8%
32.1%
31.3%
20.5%
19.7%

Source: Joint Committee on Taxation
Detail may not add to total due to rounding.
----------------------------------------------------(1) This table is a distributional analysis of the proposal in revenue table JCX-57-17, excluding the following sections: I. Tax Reform for
Individuals: D.4.-D.6., E., H.1.-H.14. Under section G., the distribution analysis does not include the effect on the cost-sharing reductions
and Medicaid spending.
(2) The income concept used to place tax returns into income categories is adjusted gross income (AGI) plus: [1] tax-exempt interest,
[2] employer contributions for health plans and life insurance, [3] employer share of FICA tax, [4] worker's compensation,
[5] nontaxable Social Security benefits, [6] insurance value of Medicare benefits, [7] alternative minimum tax preference items,
[8] individual share of business taxes, and [9] excluded income of U.S. citizens living abroad. Categories are measured at 2017 levels.
(3) Federal taxes are equal to individual income tax (including the outlay portion of refundable credits), employment tax (attributed to employees),
excise taxes (attributed to consumers), and corporate income taxes. The estimates of Federal taxes are preliminary and subject to change.
Individuals who are dependents of other taxpayers and taxpayers with negative income are excluded from the analysis.
Does not include indirect effects.
(4) The average tax rate is equal to Federal taxes described in footnote (3) divided by income described in footnote (2).
(5) For returns in the $10,000 to $20,000 income category, Federal taxes would increase from -$4.664 billion to -$0.932 billion.

Page 4

 JOINT COMMITTEE ON TAXATION
November 16, 2017
JCX-58-17
DISTRIBUTION EFFECTS OF THE CHAIRMAN'S MODIFICATION TO
THE CHAIRMAN'S MARK OF THE "TAX CUTS AND JOBS ACT,"
SCHEDULED FOR MARKUP BY THE COMMITTEE ON FINANCE ON NOVEMBER 15, 2017 (1)
Calendar Year 2027

INCOME
CATEGORY (2)
Less than $10,000..........
$10,000 to $20,000........
$20,000 to $30,000........
$30,000 to $40,000........
$40,000 to $50,000........
$50,000 to $75,000........
$75,000 to $100,000......
$100,000 to $200,000.....
$200,000 to $500,000.....
$500,000 to $1,000,000..
$1,000,000 and over........
Total, All Taxpayers.......

CHANGE IN
FEDERAL
TAXES (3)
Millions
Percent
$341
6.5%
$6,257
(5)
$7,987
25.4%
$4,626
7.8%
$4,070
4.2%
$3,981
1.1%
-$747
-0.2%
-$3,918
-0.3%
-$4,589
-0.4%
-$1,817
-0.5%
-$5,580
-0.7%
$10,637
0.2%

FEDERAL TAXES (3)
UNDER
PRESENT LAW
Billions
Percent
$5.2
0.1%
-$3.4
-0.1%
$31.4
0.7%
$59.4
1.3%
$98.0
2.2%
$352.2
7.9%
$380.3
8.6%
$1,302.4
29.3%
$1,026.5
23.1%
$345.7
7.8%
$848.7
19.1%
$4,446.4
100.0%

FEDERAL TAXES (3)
UNDER
PROPOSAL
Billions
Percent
$5.6
0.1%
$2.8
0.1%
$39.4
0.9%
$64.0
1.4%
$102.1
2.3%
$356.2
8.0%
$379.6
8.5%
$1,298.5
29.1%
$1,021.9
22.9%
$343.9
7.7%
$843.1
18.9%
$4,457.0
100.0%

Average Tax Rate (4)
Present
Law
Proposal
Percent
Percent
4.7%
5.0%
-0.8%
0.7%
4.1%
5.1%
7.6%
8.2%
11.0%
11.5%
14.5%
14.6%
16.3%
16.3%
20.7%
20.6%
26.6%
26.5%
30.8%
30.5%
32.1%
31.7%
20.5%
20.5%

Source: Joint Committee on Taxation
Detail may not add to total due to rounding.
----------------------------------------------------(1) This table is a distributional analysis of the proposal in revenue table JCX-57-17, excluding the following sections: I. Tax Reform for
Individuals: D.4.-D.6., E., H.1.-H.14. Under section G., the distribution analysis does not include the effect on the cost-sharing reductions
and Medicaid spending.
(2) The income concept used to place tax returns into income categories is adjusted gross income (AGI) plus: [1] tax-exempt interest,
[2] employer contributions for health plans and life insurance, [3] employer share of FICA tax, [4] worker's compensation,
[5] nontaxable Social Security benefits, [6] insurance value of Medicare benefits, [7] alternative minimum tax preference items,
[8] individual share of business taxes, and [9] excluded income of U.S. citizens living abroad. Categories are measured at 2017 levels.
(3) Federal taxes are equal to individual income tax (including the outlay portion of refundable credits), employment tax (attributed to employees),
excise taxes (attributed to consumers), and corporate income taxes. The estimates of Federal taxes are preliminary and subject to change.
Individuals who are dependents of other taxpayers and taxpayers with negative income are excluded from the analysis.
Does not include indirect effects.
(4) The average tax rate is equal to Federal taxes described in footnote (3) divided by income described in footnote (2).
(5) For returns in the $10,000 to $20,000 income category, Federal taxes would increase from -$3.415 billion to $2.843 billion.

Page 5

 JOINT COMMITTEE ON TAXATION
November 16, 2017
JCX-58-17

DISTRIBUTION EFFECTS OF THE CHAIRMAN'S MARK OF
THE "TAX CUTS AND JOBS ACT,"

SCHEDULED FOR MARKUP BY THE COMMITTEE ON FINANCE ON NOVEMBER 13, 2017

Distribution of Individual Income Tax Side of the Proposal
CHANGE IN FEDERAL TAXES ($ millions)
INCOME CATEGORY

2019

2021

2023

2025

2027

Less than $10,000.............

-$103

$123

$191

$275

$424

$10,000 to $20,000.............

-$366

$3,219

$3,633

$3,844

$6,494

$20,000 to $30,000.............

-$1,074

$3,678

$3,362

$4,177

$8,527

$30,000 to $40,000.............

-$3,568

-$598

$106

$399

$5,326

$40,000 to $50,000.............

-$5,037

-$2,343

-$2,146

-$1,817

$5,057

$50,000 to $75,000.............

-$17,857

-$15,199

-$14,922

-$14,524

$7,248

$75,000 to $100,000...........

-$15,918

-$15,593

-$15,505

-$15,730

$2,910

$100,000 to $200,000..........

-$43,875

-$43,648

-$42,700

-$42,531

$9,065

$200,000 to $500,000..........

-$39,287

-$41,093

-$41,988

-$44,153

$5,984

$500,000 to $1,000,000.......

-$15,760

-$16,154

-$16,122

-$16,483

$1,687

-$8,851

-$9,010

-$8,595

-$8,795

$1,270

-$151,698 -$136,620 -$134,653 -$125,575

$54,019

$1,000,000 and over............
Total, All Taxpayers..........

Distribution of Business Tax Side of the Proposal
CHANGE IN FEDERAL TAXES ($ millions)
INCOME CATEGORY
2019
2021
2023
2025
2027
Less than $10,000.............
-$292
-$219
-$13
-$59
-$83
$10,000 to $20,000.............
-$647
-$401
$93
-$112
-$237
$20,000 to $30,000.............
-$787
-$687
-$197
-$398
-$540
$30,000 to $40,000.............
-$1,047
-$944
-$363
-$562
-$701
$40,000 to $50,000.............
-$1,335
-$1,303
-$555
-$804
-$987
$50,000 to $75,000.............
-$4,563
-$4,473
-$2,075
-$2,803
-$3,267
$75,000 to $100,000...........
-$5,564
-$5,330
-$2,456
-$3,195
-$3,658
$100,000 to $200,000.......... -$20,255 -$19,533
-$8,996 -$11,538 -$12,983
$200,000 to $500,000.......... -$20,090 -$18,499
-$7,404
-$9,652 -$10,573
$500,000 to $1,000,000.......

-$8,993

-$7,730

-$2,393

-$3,316

-$3,505

$1,000,000 and over............

-$24,820

-$19,124

-$4,145

-$6,549

-$6,850

Total, All Taxpayers..........

-$88,392

-$78,244

-$28,503

-$38,988

-$43,382

Distribution of the Proposal
CHANGE IN FEDERAL TAXES ($ millions)
INCOME CATEGORY
Less than $10,000.............

2019

2021

2023

2025

2027

-$395

-$97

$178

$216

$341

$10,000 to $20,000.............

-$1,013

$2,818

$3,726

$3,732

$6,257

$20,000 to $30,000.............

-$1,861

$2,991

$3,165

$3,779

$7,987

$30,000 to $40,000.............

-$4,615

-$1,542

-$257

-$163

$4,626

$40,000 to $50,000.............

-$6,371

-$3,646

-$2,700

-$2,621

$4,070

$50,000 to $75,000.............

-$22,420

-$19,672

-$16,998

-$17,327

$3,981

$75,000 to $100,000...........

-$21,482

-$20,923

-$17,960

-$18,925

-$747

$100,000 to $200,000..........

-$64,130

-$63,181

-$51,695

-$54,069

-$3,918

$200,000 to $500,000..........

-$59,377

-$59,592

-$49,392

-$53,805

-$4,589

$500,000 to $1,000,000.......

-$24,753

-$23,884

-$18,515

-$19,799

-$1,817

-$33,670

-$28,134

-$12,740

-$15,343

-$5,580

-$240,090 -$214,865 -$163,155 -$164,563

$10,637

$1,000,000 and over............
Total, All Taxpayers..........

Source: Joint Committee on Taxation

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 JOINT COMMITTEE ON TAXATION
November 16, 2017
JCX-58-17

NUMBER OF RETURNS BY INCOME CLASS
NUMBER OF TAXPAYER UNITS (thousands) (1)
INCOME CATEGORY (2)

2019

2021

2023

2025

2027

Less than $10,000.............................

19,260

19,286

19,053

19,034

18,985

$10,000 to $20,000............................

20,566

20,755

20,726

20,681

20,378

$20,000 to $30,000............................

21,510

21,700

21,965

22,183

22,499

$30,000 to $40,000............................

16,011

15,920

15,903

15,951

16,263

$40,000 to $50,000...........................

12,841

13,239

13,707

14,004

14,365

$50,000 to $75,000............................

27,393

27,575

27,986

28,396

28,651

$75,000 to $100,000..........................

17,835

18,190

18,670

19,033

19,489

$100,000 to $200,000.........................

30,667

31,169

31,869

32,622

33,332

$200,000 to $500,000.........................

9,152

9,431

9,542

9,765

9,923

$500,000 to $1,000,000......................

1,147

1,180

1,186

1,206

1,215

$1,000,000 and over...........................

572

584

594

611

629

Total, All Taxpayers..........................

176,955

179,029

181,201

183,485

185,726

Source: Joint Committee on Taxation
(1) Includes nonfilers, excludes dependent filers and returns with negative income.
(2) The income concept used to place tax returns into income categories is adjusted gross income (AGI) plus: [1] tax-exempt interest,
[2] employer contributions for health plans and life insurance, [3] employer share of FICA tax, [4] worker's compensation,
[5] nontaxable Social Security benefits, [6] insurance value of Medicare benefits, [7] alternative minimum tax preference items,
[8] individual share of business taxes, and [9] excluded income of U.S. citizens living abroad. Categories are measured at 2017 levels.

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