0 to 20 41.6 9.2 3.6 0.1 0.1 0.1 0.0

20 to 40 37.1 9.7 21.0 2.3 1.8 2.7 1.2

40 to 60 29.7 4.6 53.2 11.3 10.4 13.8 5.6

60 to 80 23.6 0.9 76.3 30.9 31.2 37.5 17.3

80 to 90 9.9 0.2 84.6 52.8 54.3 62.7 27.8

90 to 95 1.9 0.1 84.5 64.0 68.9 77.0 40.1

95 to 99 0.8 0.1 80.5 66.8 78.0 81.2 54.8

99 to 99.9 0.0 0.0 72.1 63.9 84.4 83.1 78.8

Top .1 0.0 0.0 64.7 54.0 86.1 86.2 88.9

Total 27.4 4.9 47.4 20.7 21.5 25.0 12.6

** Percentiles begin at family size-adjusted cash income of: $16,270 for 20 to 40; $28,279 for 40 to 60; $47,102 60 to 80; $77,072 for 80 to 90; 

$110,791 for 90 to 95; $154,829 for 95 to 99; $344,073 for 99 to 99.9 and $1,462,048 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 pretax basis. Families are placed into deciles based on cash income adjusted for family size, by dividing income by the square root of family size.

*For the lowest income percentile, the distribution of tax expenditures does not include families with negative income. 

Deductibility of 

Charitable 

Contributions (%)

Deductibility of 

State and Local 

Taxes (%)

Preferential Rate 

on Capital Gains 

and Dividends (%)

Distribution Table 2015 004a

Percent of Families with Selected Individual Income Tax Expenditures

2015 Income Levels and Law

Family Size 

Adjusted Cash 

Income 

Percentile

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 (%)

1

U.S. Department of the Treasury

Office of Tax Analysis

March 30, 2016
0 to 20 8.6 4.1 0.1 0.0 0.0 0.0 0.0

20 to 40 4.5 2.3 1.2 0.0 0.0 0.0 0.0

40 to 60 1.4 0.7 2.1 0.2 0.1 0.1 0.0

60 to 80 0.5 0.1 2.4 0.5 0.2 0.5 0.1

80 to 90 0.1 0.0 2.5 0.9 0.4 1.0 0.2

90 to 95 0.0 0.0 2.0 1.2 0.6 1.3 0.3

95 to 99 0.0 0.0 1.3 1.2 0.7 1.3 0.6

99 to 99.9 0.0 0.0 0.6 0.8 1.0 2.3 2.6

Top .1 0.0 0.0 0.1 0.1 1.8 2.3 9.0

Total 1.1 0.5 1.7 0.6 0.5 0.9 1.0

Distribution Table 2015 004b

Distribution of Selected Individual Income Tax Expenditures: 

Tax Benefits as a Share of After-Tax Income 

2015 Income Levels and Law

Family Size 

Adjusted Cash 

Income 

Percentile

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 (%)

Preferential 

Rate on Capital 

Gains and 

Dividends (%)

*For the lowest income percentile, the distribution of tax expenditures does not include families with negative income. 

** Percentiles begin at family size-adjusted cash income of: $16,270 for 20 to 40; $28,279 for 40 to 60; $47,102 60 to 80; $77,072 for 

80 to 90; $110,791 for 90 to 95; $154,829 for 95 to 99; $344,073 for 99 to 99.9 and $1,462,048 for Top .1.

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

change.

** * 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.

2

U.S. Department of the Treasury

Office of Tax Analysis

March 30, 2016
0 to 20 34.9 36.5 0.2 0.0 0.0 0.0 0.0

20 to 40 35.1 40.7 5.7 0.4 0.2 0.2 0.0

40 to 60 18.1 18.5 16.5 3.6 2.1 2.1 0.4

60 to 80 10.2 3.4 29.2 15.6 9.2 10.4 2.4

80 to 90 1.2 0.6 22.4 22.8 13.3 16.9 3.0

90 to 95 0.2 0.1 12.4 20.3 13.1 15.4 3.5

95 to 99 0.0 0.1 10.8 26.4 20.1 19.3 9.1

99 to 99.9 0.0 0.0 2.5 9.7 16.7 19.1 20.0

Top .1 0.0 0.0 0.2 1.2 25.4 16.5 61.5

Total 100.0 100.0 100.0 100.0 100.0 100.0 100.0

Amount (bil. $) 118 53 188 70 53 101 109

**** Tax benefits are estimated as the increase in individual income tax liabilities resulting from eliminating the tax expenditures, 

assuming no behavioral changes.

Preferential 

Rate on Capital 

Gains and 

Dividends (%)

*For the lowest income percentile, the distribution of tax expenditures does not include families with negative income. 

** Percentiles begin at family size-adjusted cash income of: $16,270 for 20 to 40; $28,279 for 40 to 60; $47,102 60 to 80; $77,072 for 80 

to 90; $110,791 for 90 to 95; $154,829 for 95 to 99; $344,073 for 99 to 99.9 and $1,462,048 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.

Distribution Table 2015 004c

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

2015 Income Levels and Law

Family Size 

Adjusted Cash 

Income 

Percentile

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 (%)

3

U.S. Department of the Treasury

Office of Tax Analysis

March 30, 2016