[20180116]IN10849_根据2017年税收修正案哪些纳税人会看到税收减少或增加P.L.115-97.pdf

CRS INSIGHT Prepared for Members and Committees of Congress INSIGHTINSIGHTi i What Share of Taxpayers Would See a Tax Decrease or a Tax Increase Under the 2017 Tax Revision, P.L. 115-97? ,na,e redacted, Specialist in Public Finance January 16, 2018 An analysis of the major provisions of the 2017 tax revision, P.L. 115-97, by the Tax Policy Center (TPC) 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. Similar analysis done by the Joint Committee on Taxation (JCT) examined the impact of the Senate bill before conference, finding generally similar trends. However, an updated JCT analysis has not been done for the final law. In addition, the definitions of income and tax increase and decrease used by JCT differ from those used by TPC, making a comparison between the two analyses difficult. TPCs analysis, dated December 18, 2017, examined the percentage of taxpayers who would face a tax increase or tax cut (and the average amount of that increase or cut) in 2018 and 2027 as a result of the major provisions of the Conference Agreement to H.R. 1. The Conference Agreem