[20171215]IN10841_根据参议院版本的税收改革法案有多少比例的纳税人会看到增税或减税？.pdf

CRS INSIGHT Prepared for Members and Committees of Congress INSIGHTINSIGHTi i What Share of Taxpayers Would See a Tax Increase or a Tax Decrease Under a Senate Version of the Tax Reform Bill? name redacted Specialist in Public Finance December 15, 2017 An analysis of the Senate Finance Committee-approved tax reform bill by the Joint Committee on Taxation (JCT) indicates that the legislation would result in some taxpayers paying more in taxes, some paying less in taxes, and some seeing little or no change in their tax liability. JCTs analysis, dated November 27, 2017, was conducted before the Senate passed H.R. 1 with an amendment on December 2, 2017. While the analysis was provided to the Washington Post and others, it has not been posted on JCTs website. As illustrated in Figure 1, JCT estimates that in 2019, the majority of the lowest-income taxpayers would see little or no change in their tax liability (i.e., an increase or decrease of less than $100); as income increases, a greater proportion of taxpayers would see a tax cut (i.e., a tax decrease of more than $100); and as income increases, an increasing, though relatively small, proportion of taxpayers would see their taxes i