[20210503]IN11653_所得税最高等级的纳税人：统计和观察.pdf

CRS INSIGHT Prepared for Members and Committees of Congress INSIGHTINSIGHTi i Taxpayers in the Top Income Tax Bracket: Statistics and Observations May 3, 2021 President Joe Biden has proposed increasing the top marginal income tax rate on ordinary income to 39.6%. The top marginal income tax rate was reduced from 39.6% to 37% in the 2017 tax revision (commonly referred to as the “Tax Cuts and Jobs Act” or TCJA; P.L. 115-97). TCJAs changes to individual income tax rates were enacted on a temporary basis, and are scheduled to expire after 2025. For 2021, the top marginal tax rate of 37% applies to income above $628,300 for married taxpayers filing joint returns and income above $523,600 for single filers and head of household filers. This Insight uses data from the Internal Revenue Services Statistics of Income to examine taxpayers filing income tax returns that were subject to the top marginal income tax rate of 37% in 2018, as well as data and information from other sources to address questions about how raising the top marginal tax right might affect federal tax revenues and taxable income. How many taxpayers are subject to the top marginal income tax rate? Nearly 154 million tax