0 to 10 35.5 8.3 0.3 0.0 0.0 0.0 0.0

10 to 20 48.0 6.3 6.8 0.2 0.1 0.2 0.1

20 to30 40.5 8.5 13.7 1.0 0.7 1.2 0.7

30 to 40 32.9 7.2 27.5 3.1 2.7 3.8 1.5

40 to 50 31.8 4.3 44.5 7.0 6.5 8.9 3.4

50 to 60 27.0 3.6 60.7 13.7 13.5 17.0 7.3

60 to 70 23.7 1.1 71.5 22.8 23.2 28.4 13.3

70 to 80 22.3 0.2 78.6 35.2 35.9 42.1 19.5

80 to 90 8.6 0.1 83.7 50.7 52.2 60.0 26.5

90 to 95 1.7 0.1 83.5 63.3 67.9 75.6 37.9

95 to 99 0.6 0.1 78.9 66.0 77.3 80.4 53.9

99 to 99.9 0.0 0.0 69.5 61.4 84.3 82.3 79.0

Top .1 0.0 0.0 62.2 52.4 87.4 87.4 89.3

Total 27.1 3.9 46.7 19.8 20.8 24.0 12.1

*** 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 2016 004a

Percent of Families with Selected Individual Income Tax Expenditures

2016 Income Levels and Law

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

** Percentiles begin at family size-adjusted cash income of: $11,362 for 10 to 20; $16,541 for 20 to 30; $21,950 for 30 to 40; 

$28,835 for 40 to 50; $37,566 50 to 60; $48,286 60 to 70; $60,688 for 70 to 80; $78,976 for 80 to 90; $113,593 for 90 to 95; 

$159,196 for 95 to 99; $361,502 for 99 to 99.9 and $1,636,585 for Top .1.

Preferential 

Rate on 

Capital Gains 

and Dividends 

(%)

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 

(%)

1

U.S. Department of the Treasury

Office of Tax Analysis

March 30, 2016
0 to 10 8.4 5.1 0.0 0.0 0.0 0.0 0.0

10 to 20 9.2 2.4 0.1 0.0 0.0 0.0 0.0

20 to30 5.7 2.4 0.6 0.0 0.0 0.0 0.0

30 to 40 3.5 1.6 1.6 0.0 0.0 0.0 0.0

40 to 50 2.0 0.8 2.2 0.1 0.0 0.1 0.0

50 to 60 1.0 0.5 2.1 0.2 0.1 0.2 0.0

60 to 70 0.6 0.1 2.2 0.3 0.1 0.3 0.1

70 to 80 0.4 0.0 2.6 0.5 0.2 0.5 0.1

80 to 90 0.1 0.0 2.5 0.8 0.4 0.9 0.2

90 to 95 0.0 0.0 2.0 1.1 0.6 1.2 0.3

95 to 99 0.0 0.0 1.3 1.1 0.7 1.2 0.8

99 to 99.9 0.0 0.0 0.5 0.7 1.1 2.1 3.2

Top .1 0.0 0.0 0.1 0.1 1.8 2.1 9.1

Total 1.1 0.4 1.7 0.6 0.5 0.9 1.1

Preferential 

Rate on 

Capital Gains 

and Dividends 

(%)

Deductibility of 

Charitable 

Contributions 

(%)

Deductibility 

of State and 

Local Taxes 

(%)

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

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

behavioral change.

Distribution Table 2016 004b

 Distribution of Selected Individual Income Tax Expenditures: 

Tax Benefits as a Share of After-Tax Income 

2016 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 (%)

** Percentiles begin at family size-adjusted cash income of: $11,362 for 10 to 20; $16,541 for 20 to 30; $21,950 for 30 to 40; 

$28,835 for 40 to 50; $37,566 50 to 60; $48,286 60 to 70; $60,688 for 70 to 80; $78,976 for 80 to 90; $113,593 for 90 to 95; 

$159,196 for 95 to 99; $361,502 for 99 to 99.9 and $1,636,585 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. 

2

U.S. Department of the Treasury

Office of Tax Analysis

March 30, 2016
0 to 10 11.4 18.4 0.0 0.0 0.0 0.0 0.0

10 to 20 25.0 17.4 0.2 0.0 0.0 0.0 0.0

20 to30 19.7 21.9 1.3 0.1 0.0 0.0 0.0

30 to 40 15.1 18.6 4.2 0.3 0.2 0.2 0.0

40 to 50 10.9 11.2 7.5 1.0 0.6 0.6 0.1

50 to 60 6.8 8.5 9.0 2.4 1.4 1.4 0.3

60 to 70 5.5 2.5 11.9 4.7 2.8 2.9 0.6

70 to 80 4.2 0.7 17.5 10.4 5.8 6.8 1.5

80 to 90 1.0 0.5 22.5 22.6 12.7 16.1 2.7

90 to 95 0.2 0.1 12.5 20.5 12.4 15.0 3.2

95 to 99 0.0 0.2 10.8 27.1 20.1 19.7 9.5

99 to 99.9 0.0 0.0 2.4 9.7 17.4 19.1 22.4

Top .1 0.0 0.0 0.2 1.2 26.7 18.2 59.6

Total 100.0 100.0 100.0 100.0 100.0 100.0 100.0

Amount (bil. $) 121 46 197 64 55 98 128

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

assuming no behavioral changes.

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

** Percentiles begin at family size-adjusted cash income of: $11,362 for 10 to 20; $16,541 for 20 to 30; $21,950 for 30 to 40; 

$28,835 for 40 to 50; $37,566 50 to 60; $48,286 60 to 70; $60,688 for 70 to 80; $78,976 for 80 to 90; $113,593 for 90 to 95; 

$159,196 for 95 to 99; $361,502 for 99 to 99.9 and $1,636,585 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. 

Deductibility of 

Charitable 

Contributions 

(%)

Deductibility 

of State and 

Local Taxes 

(%)

Distribution Table 2016 004c

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

2016 Income Levels and Law

Preferential 

Rate on 

Capital Gains 

and 

Dividends 

(%)

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 (%)

3

U.S. Department of the Treasury

Office of Tax Analysis

March 30, 2016