[20211124]IN11809_《重建更好法案》（BBBA；H.R.5376）-分布分析.pdf

CRS INSIGHT Prepared for Members and Committees of Congress INSIGHTINSIGHTi i Changes in After-Tax Income from Tax Provisions in the Build Back Better Act (BBBA; H.R. 5376)Distributional Analysis November 24, 2021 Distributional analysis can illustrate how changes in tax policy may affect the economic well-being of different taxpayers. Broadly, distributional analyses can be used to examine how system-wide tax burdens are shared across taxpayers, or the “fairness” of the tax system. The Joint Committee on Taxation (JCT) regularly prepares distributional analyses of major tax proposals. One useful metric for understanding the impact of tax policy on taxpayers well-being is the percentage change in after-tax income. This can be calculated as an extension of JCTs distributional analyses. On November 23, 2021, JCT released a distributional analysis of the “Build Back Better Act” (BBBA; H.R. 5376), as passed in the House. (The tax provisions in this version of the BBBA are described in this CRS report.) An earlier distributional analysis, released on September 14, 2021, provided information relating to the House Ways and Means Committees budget reconciliation legislative recommendations