0 to 10 34.2 10.2 0.1 0.0 0.0 0.0 0.0

10 to 20 46.5 7.5 5.9 0.2 0.1 0.2 0.1

20 to30 38.5 9.7 12.8 1.0 0.7 1.3 0.7

30 to 40 31.5 8.8 25.5 3.1 2.7 4.1 1.4

40 to 50 30.6 4.8 42.7 7.0 6.4 9.3 3.4

50 to 60 27.6 4.2 60.4 14.4 14.0 18.8 7.3

60 to 70 24.7 1.2 72.1 24.2 24.9 31.3 13.5

70 to 80 22.6 0.3 78.4 37.4 38.3 46.0 19.5

80 to 90 7.6 0.1 83.2 53.4 55.3 64.7 26.7

90 to 95 1.4 0.1 82.7 64.8 70.6 79.0 38.6

95 to 99 0.6 0.1 78.3 67.1 78.9 82.6 54.1

99 to 99.9 0.0 0.0 69.8 62.2 84.8 84.7 77.8

Top .1 0.0 0.0 61.9 53.7 88.1 88.8 88.5

Total 26.4 4.6 46.1 20.6 21.8 25.7 12.1

 * Families with negative incomes are excluded from the lowest income decile but included in the total line. 

Family Size 

Adjusted Cash 

Income 

Percentile

*** Cash Income consists of wages and salaries, net income from a business or farm, taxable and tax-exempt interest, 

dividends, rental income, realized capital gains, cash and near-cash transfers from the government, retirement benefits, and 

employer-provided health insurance (and other employer benefits). Employer contributions for payroll taxes and the federal 

corporate income tax are added to place cash on a pre-tax basis. Families are placed into deciles based on cash income 

adjusted for family size, by dividing income by the square root of family size. 

** Percentiles begin at family size-adjusted cash income of: $10,902 for 10 to 20; $16,165 for 20 to 30; $21,713 for 30 to 40; 

$28,753 for 40 to 50; $37,516 50 to 60; $48,381 60 to 70; $61,100 for 70 to 80; $80,449 for 80 to 90; $117,224 for 90 to 95; 

$165,373 for 95 to 99; $379,371 for 99 to 99.9 and $1,734,164 for Top .1.

Distribution Table 2017 004a

Percent of Families with Selected Individual Income Tax Expenditures

2017 Income Levels and Law

Preferential 

Rate on 

Capital Gains 

and Dividends 

(%)

EITC and Child 

Tax Credit 

(including the 

Refundable 

Portion) (%)

ACA Premium 

Assistance 

Tax Credit 

(including the 

Refundable 

Portion) (%)

Exclusion of 

Employer 

Provided 

Health 

Insurance 

(%)

Deductibility 

of Home 

Mortgage 

Interests (%)

Deductibility of 

Charitable 

Contributions 

(%)

Deductibility 

of State and 

Local Taxes 

(%)

1

U.S. Department of the Treasury

Office of Tax Analysis

March 30, 2016
0 to 10 8.5 7.0 0.0 0.0 0.0 0.0 0.0

10 to 20 9.3 3.1 0.1 0.0 0.0 0.0 0.0

20 to30 5.4 2.9 0.6 0.0 0.0 0.0 0.0

30 to 40 3.3 1.9 1.5 0.0 0.0 0.0 0.0

40 to 50 1.9 0.9 2.2 0.1 0.0 0.1 0.0

50 to 60 1.0 0.5 2.2 0.2 0.1 0.2 0.0

60 to 70 0.7 0.1 2.3 0.3 0.2 0.3 0.1

70 to 80 0.4 0.0 2.7 0.5 0.3 0.6 0.1

80 to 90 0.1 0.0 2.6 0.8 0.4 1.1 0.2

90 to 95 0.0 0.0 2.0 1.0 0.6 1.4 0.3

95 to 99 0.0 0.0 1.3 1.0 0.7 1.3 0.8

99 to 99.9 0.0 0.0 0.5 0.6 1.1 2.4 3.3

Top .1 0.0 0.0 0.1 0.1 1.7 2.4 9.3

Total 1.0 0.5 1.8 0.5 0.5 1.0 1.2

 * Families with negative incomes are excluded from the lowest income decile but included in the total line. 

Distribution Table 2017 004b

2017 Income Levels and Law

EITC and Child 

Tax Credit 

(including the 

Refundable 

Portion) (%)

ACA Premium 

Assistance Tax 

Credit 

(including the 

Refundable 

Portion) (%)

Exclusion of 

Employer 

Provided 

Health 

Insurance 

(%)

Deductibility of 

Home 

Mortgage 

Interests (%)

Family Size 

Adjusted Cash 

Income 

Percentile

Preferential 

Rate on 

Capital Gains 

and Dividends 

(%)

Deductibility of 

Charitable 

Contributions 

(%)

Deductibility 

of State and 

Local Taxes 

(%)

 Distribution of Selected Individual Income Tax Expenditures: 

Tax Benefits as a Share of After-Tax Income

** Percentiles begin at family size-adjusted cash income of: $10,902 for 10 to 20; $16,165 for 20 to 30; $21,713 for 30 to 40; 

$28,753 for 40 to 50; $37,516 50 to 60; $48,381 60 to 70; $61,100 for 70 to 80; $80,449 for 80 to 90; $117,224 for 90 to 95; 

$165,373 for 95 to 99; $379,371 for 99 to 99.9 and $1,734,164 for Top .1.

*** Cash Income consists of wages and salaries, net income from a business or farm, taxable and tax-exempt interest, 

dividends, rental income, realized capital gains, cash and near-cash transfers from the government, retirement benefits, and 

employer-provided health insurance (and other employer benefits). Employer contributions for payroll taxes and the federal 

corporate income tax are added to place cash on a pre-tax basis. Families are placed into deciles based on cash income 

adjusted for family size, by dividing income by the square root of family size. 

**** Estimates are the percentage reduction in after-tax cash income from eliminating the tax expenditure, assuming no 

behavioral change.

2

U.S. Department of the Treasury

Office of Tax Analysis

March 30, 2016
0 to 10 11.3 19.8 0.0 0.0 0.0 0.0 0.0

10 to 20 25.1 17.9 0.2 0.0 0.0 0.0 0.0

20 to30 18.8 21.4 1.1 0.1 0.0 0.0 0.0

30 to 40 14.9 18.4 3.8 0.3 0.2 0.2 0.0

40 to 50 11.0 10.5 7.1 1.0 0.5 0.6 0.1

50 to 60 7.3 8.1 9.1 2.5 1.4 1.5 0.3

60 to 70 6.0 2.5 12.2 4.9 2.9 3.0 0.6

70 to 80 4.3 0.8 17.8 10.7 6.0 7.1 1.5

80 to 90 0.9 0.4 22.7 23.3 13.3 16.6 2.6

90 to 95 0.1 0.1 12.6 20.5 12.8 15.0 3.2

95 to 99 0.0 0.1 10.9 26.5 20.4 18.9 9.6

99 to 99.9 0.0 0.0 2.4 9.2 16.8 19.1 22.7

Top .1 0.0 0.0 0.2 1.2 25.5 18.0 59.3

Total 100.0 100.0 100.0 100.0 100.0 100.0 100.0

Amount (bil. $) 119 56 208 65 59 118 138

 * Families with negative incomes are excluded from the lowest income decile but included in the total line. 

Deductibility of 

Charitable 

Contributions 

(%)

Deductibility 

of State and 

Local Taxes 

(%)

Distribution Table 2017 004c

Share of Tax Benefits of Selected Individual Income Tax Expenditures by Income Class

2017 Income Levels and Law

Preferential 

Rate on 

Capital Gains 

and 

Dividends 

(%)

EITC and Child 

Tax Credit 

(including the 

Refundable 

Portion) (%)

ACA Premium 

Assistance Tax 

Credit 

(including the 

Refundable 

Portion) (%)

Exclusion of 

Employer 

Provided 

Health 

Insurance (%)

Deductibility 

of Home 

Mortgage 

Interests (%)

Family Size 

Adjusted Cash 

Income 

Percentile

**** Tax benefits are estimated as the increase in individual income tax liabilities from eliminating the tax expenditure, assuming no 

behavioral change.

** Percentiles begin at family size-adjusted cash income of: $10,902 for 10 to 20; $16,165 for 20 to 30; $21,713 for 30 to 40; 

$28,753 for 40 to 50; $37,516 50 to 60; $48,381 60 to 70; $61,100 for 70 to 80; $80,449 for 80 to 90; $117,224 for 90 to 95; 

$165,373 for 95 to 99; $379,371 for 99 to 99.9 and $1,734,164 for Top .1.

*** Cash Income consists of wages and salaries, net income from a business or farm, taxable and tax-exempt interest, dividends, 

rental income, realized capital gains, cash and near-cash transfers from the government, retirement benefits, and employerprovided health insurance (and other employer benefits). Employer contributions for payroll taxes and the federal corporate 

income tax are added to place cash on a pre-tax basis. Families are placed into deciles based on cash income adjusted for 

family size, by dividing income by the square root of family size. 

3

U.S. Department of the Treasury

Office of Tax Analysis

March 30, 2016