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![JOINT COMMITTEE ON TAXATION November 27, 2017 A DISTRIBUTION OF RETURNS BY THE SIZE OF THE TAX CHANGE FOR THE "TAX CUTS AND JOBS ACT," AS ORDERED REPORTED BY THE COMMITTEE ON FINANCE ON NOVEMBER 16, 2017 2 8 P centage of Returns Tax Increase 5 0 Less than $10,000. $75,000 to $100,000. $100,000 to $200,000. 3 8 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-59-17, excluding the following sections I. Tax Reform for Individuals: D.4.-D.6., E., H.1.-H.8., and H.13.-H.17. Under section G., the distributional analysis does not income the effect on the (2) The income concept used to place tax returns into income categories is adjusted gross income (AGI) plus: [1] tax-exempt interest, [21 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, [81 individual share of business taxes, and [9] excluded income of U.S. citizens living abroad. Categories are measured at 2017 levels. (3) The categories reflecting the size of tax change are indexed for inflation.](https://i.kym-cdn.com/photos/images/list/001/318/509/9ed.jpg "#TaxScam par 2")
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Uploaded Dec 10, 2015 at 12:04AM EST
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