Office of Tax Analysis | U.S. Department of the Treasury

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Our archive is here)Distributional Analysis of the U.S. Tax SystemTreasury estimates the current law distribution of income and taxes as part of the Budget baseline exercise. Current law income and tax burdens are estimates of income and tax burdens for the first year of the Budget period, assuming baseline tax law and Administration forecast of income and other economic variables. Technical Paper 8 provides an in-depth description of the methodology.Graphs of Distribution of Current Law Tax Burden and Income by Source (November 2025)Summary of Treasury’s Distribution Methodology (May 2021) Distribution of Tax Burden, Current Law2025 [excel] (November 2024)2024 [excel] (November 2023)2023 [excel] (June 2022)2022 [excel] (April 2021)2021 [excel] (March 2020)2020 [excel] (March 2019)2019 [excel] (April 2018) 2018 [excel] (January 2017)2017 [excel] (March 2016)2016 [excel] (July 2015)2015 revised [excel] (July 2015) Distribution of Income by Source2025 [excel] (November 2024)2024 [excel] (November 2023)2023 [excel] (June 2022)2022 [excel] (April 2021)2021 [excel] (March 2020)2020 [excel] (March 2019)2019 [excel] (April 2018) 2018 [excel] (May 2021)2017 [excel] (March 2016)2016 [excel] (July 2015)2015 revised [excel] (July 2015) Our archive is here Back to TopDistribution of Selected Tax ExpendituresExtend Higher TCJA Estate and Gift Tax Exemption Amount Relative to TCJA Expired2025 [excel]Selected Credits, Deductions, and Exclusions2017 [excel] (March 2016) Distribution of Retirement Tax Benefits Estimation Methodology (April 2016)Selected Retirement Savings2017 [excel] (March 2016) Distribution of Premium Tax Credit [excel] (January 2017) Our archive is here Back to TopAverage and Marginal Tax RatesThe tables below show the Effective Marginal Tax Rates (EMTRs) and Effective Average Tax Rates (EATRs) for new investment for OECD Countries. These effective tax rates include only corporate level taxes. Technical Paper 9 provides an in-depth description of the methodology used to calculate the effective rates. The number of OECD countries increased from 35 in 2017 to 37 in 2021.OECD EMTRs and EATRs for 2023OECD EMTRs and EATRs for 2022OECD EMTRs and EATRs for 2021OECD EMTRs and EATRs for 2020 OECD EMTRs and EATRs for 2019OECD EMTRs and EATRs for 2018OECD EMTRs and EATRs for 2017 The tables below show the EMTRs and EATRs for the US for select years. These effective rates include only corporate level taxes. Technical Paper 10 provides an in-depth description of our current cost of capital model methodology.EMTRs and EATRs under Current Law and Policy for Fiscal Year 2025EMTRs and EATRs under Current Law and Policy for Fiscal Year 2024EMTRs and EATRs under Current Law and Policy for Fiscal Year 2022 Our archive is here Back to TopAdvancing the child creditMany families received up to half of their child tax credit for taxable year 2021 through advance payments made during the second half of 2021. Monthly disbursals and other information are reported here: Advance Child Tax Credit Payments Disbursed each Month, by State Reported in Month of Disbursal:December 2021 [pdf] [excel]November 2021 [pdf] [excel]October 2021 [pdf] [excel]September 2021 [pdf] [excel]August 2021 [pdf] [excel]July 2021 [pdf] [excel]Cumulative Advance Payments Received During 2021: Readers are encouraged to view the more comprehensive payment information—classified separately by Adjusted Gross Income, State, and Filing Status—produced in 2022 by the Statistics of Income Division of the IRS.SOI Tax Stats - Advance Child Tax Credit Payments in 2021Estimated Counts of Children not Claimed for Child Credit but Found on Form 1095 by ZIP Code, Tax Year 2019 (June 2021)[pdf] [excel] Back to TopKey Family and Education Tax Policies and ProposalsFamilies Benefitting from Major Family and Education Tax ProvisionsUnder Current Law for 2025 (May, 2024)Under Current Law for 2023, Summary (June, 2022)Under Current Law for 2022 (August, 2021)Under Administration's Budget for 2022 (August, 2021)Current Law for 2019 [excel] (May 2019)Tax Rates and Tax Support for Families (Skylines)Under Current Law for 2021 (October 2021)Under Current Law for 2019 (May 2019)Under Current Law for 2015 (July 2015)Child Care Tax BenefitsUnder Current Law for 2020 (January 2020)Under Current Law for 2016 [excel] (July 2015)Education Tax BenefitsUnder Current Law for 2023 (June 2022)Under Current Law for 2016 [excel] (January 2015)Related working papers:Working Paper 119 (May, 2019) describes the changes under the Tax Cuts and Jobs Act of 2017Working Paper 112 (November 2016) describes the tax support for families with children and explores an approach to simplification.Our archive is here Back to Top Health Tax Provisions and AnalysisAffordable Care Act Marketplace Coverage for the Self Employed and Small Business Owners for Recent Tax Years:2023 (January 2025)2022 (September 2024)2021 (August 2022)Characteristics of Individuals with Marketplace Coverage in Households with Incomes Over 400% of the Federal Poverty Level (FPL) in 2022 (January 2025)Federal Tax Expenditures for the Tax Exclusion for Employer-Sponsored Health Insurance Premiums and Marketplace Premium Tax Credit, 2022 (December 2024)People in Households with Children and ACA Marketplace Coverage in 2022, by State (December 2024)Number of People Who Have Ever Enrolled in ACA Marketplace Coverage, 2014-2024 (September 2024)Treasury's Baseline Estimates of Health Coverage, FY 2020 [excel] (September 2019)Treasury's Baseline Estimates of Health Coverage, FY 2019 [excel] Revised (September 2019)Treasury's Baseline Estimates of Health Coverage, FY 2019 (April 2019) Our archive is here Back to Top Special Studies in Tax AnalysisNonfiler Withholding (January 2025)2024 Family Counts by Filing Status, Presence of Children, and Race and Hispanic Ethnicity (January 2025) [excel tables]The Cost and Distribution of Extending Expiring Provisions of the Tax Cuts and Jobs Act of 2017 (January 2025) [excel tables]Estimated Tax Units Eligible for Direct File for Filing Season 2025, by State (January 2025)Estimated Tax Units Eligible for Direct File for Filing Season 2025, by Zip Code (January 2025)Section 45S, Employment Credit for Family and Medical Leave, Claims, Counts and Dollars 2020 (October 2023) Charitable gifts received by 501(c)(3) Organizations (March 2020)Taxes Paid on Long Term Capital Gains: 1977-2014 [excel] (December 2016)Taxes Paid on Capital Gains for Returns with Positive Net Capital Gains: 1954-2014 [excel] (December 2016)Tax Expenditures under the Estate Tax (October 2016)Research And Experimentation (R&E) Credit (October 2016)The Tax Expenditure For Life Insurance Inside Buildup (September 2016)Revenue Consequences of 162(m) (September 2016)Gaps between the Net Investment Income Tax Base and the Employment Tax Base (April 2016)Federal Insurance Contributions Act (FICA) Tip Credit (February 2016)Like-Kind Exchanges: Description of Law and Current Data (September 2014)Updated Estimates of the Tax Expenditure for the Step Up in Basis at Death (August 2014)Back to Top Technical PAPERS and Working PapersThe OTA Working Papers Series presents original research by the staff of the Office of Tax Analysis. The OTA Technical Papers Series presents documentation of the models, datasets, and methods developed by staff and used for policy analysis and estimates. The papers are intended to generate discussion and critical comment while informing and improving the quality of the analysis conducted by the Office. The papers are works in progress and subject to revision. Views and opinions expressed are those of the authors and do not necessarily represent official Treasury positions or policy. Comments are welcome, as are suggestions for improvements, and should be directed to the authors. OTA Papers may be quoted without additional permission.Working Papers and Technical Papers: #1-126Technical Papers (listed separately): #1-12Back to Top Staff PublicationsOTA economists are active researchers. 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block-block-content block-block-contentdb30dc82-8265-4b2b-a85f-2d67961ebe49 no-underline"> <div class="clearfix text-formatted field field--name-body field--type-text-with-summary field--label-hidden field__item"><h2><a href="/policy-issues/international">International</a></h2><p><a href="/policy-issues/international/the-committee-on-foreign-investment-in-the-united-states-cfius">The Committee on Foreign Investment in the United States (CFIUS)</a></p><p><a href=" /policy-issues/international/outbound-investment-program">Outbound Investment Security Program </a></p><p><a href="/policy-issues/international/exchange-stabilization-fund">Exchange Stabilization Fund</a></p><p><a href="/policy-issues/international/g-7-and-g-20">G-7 and G-20</a></p><p><a href="/policy-issues/international/international-monetary-fund">International Monetary Fund</a></p><p><a href="/policy-issues/international/multilateral-development-banks">Multilateral Development Banks</a></p><p><a href="/policy-issues/international/macroeconomic-and-foreign-exchange-policies-of-major-trading-partners">Macroeconomic and Foreign Exchange Policies of Major Trading Partners</a></p><p><a href="/policy-issues/international/exchange-rate-analysis">Exchange Rate Analysis</a></p><p><a href="/policy-issues/international/us-china-comprehensive-economic-dialogue">U.S.-China Comprehensive Strategic Economic Dialogue (CED)</a></p></div> </div> <div data-block-plugin-id="block_content:ee06edda-a3f6-4eb7-9711-46c815e911a9" class="block block-block-content block-block-contentee06edda-a3f6-4eb7-9711-46c815e911a9 no-underline"> <div class="clearfix text-formatted field field--name-body field--type-text-with-summary field--label-hidden field__item"><h2><a href="/policy-issues/small-business-programs">Small Business Programs</a></h2> <p><a href="/policy-issues/small-business-programs/small-and-disadvantaged-business-utilization-0">Small and Disadvantaged Business Utilization</a></p> <p><a href="/policy-issues/small-business-programs/small-business-lending-fund">Small Business Lending Fund</a></p> <p><a href="/policy-issues/small-business-programs/state-small-business-credit-initiative-ssbci">State Small Business Credit Initiative</a></p> </div> </div> <div data-block-plugin-id="block_content:67ed2f97-7a9f-4b86-9df7-e63b30af96ae" class="block block-block-content block-block-content67ed2f97-7a9f-4b86-9df7-e63b30af96ae no-underline"> <div class="clearfix text-formatted field field--name-body field--type-text-with-summary field--label-hidden field__item"><h2><a href="/policy-issues/tribal-affairs">Tribal Affairs</a></h2> </div> </div> </div> </div> </div> </div> </article> </div> </li> <li class="nav-item "> <a href="/data" class="mm-top" onclick="return false;">Data</a> <div class="sub-nav"> <article class="node node--type-mega_menu_panel node--view-mode-full clearfix"> <div> <div class="treas-search-menu grid-container" id="megamenu-search"> <div class="grid-row"> <div class="grid-col"> <div class="treas-search-menu__component"> <div class="search-block searchgov_block_wrapper"> <div class="region region-search-menu"> <div id="block-hamilton-searchgovblock" data-block-plugin-id="searchgov_block" class="block block-searchgov-drupal block-searchgov-block no-underline"> <form id="search_form" action="https://search.usa.gov/search" accept-charset="UTF-8" method="get"><input name="utf8" type="hidden" value="✓" /> <input type="hidden" name="affiliate" id="affiliate" value="treas" /> <label for="query">Enter Search Term(s):</label> <input type="text" name="query" id="query" autocomplete="off" placeholder="Enter keywords" class="usagov-search-autocomplete" /> <div class="adv-search-link"><a href="https://search.usa.gov/search/advanced?affiliate=treas" class="hidden">Advanced Search</a></div> <input type="submit" name="commit" value="GO" class="search-form__submit" data-disable-with="Search" /> </form> </div> </div> </div> </div> </div> </div> </div> <div class="mobile-sub-nav"> <div class="block-region-col1"> <div data-block-plugin-id="entity_field:node:title" class="block block-ctools-block block-entity-fieldnodetitle no-underline"> <span class="field field--name-title field--type-string field--label-above">Data</span> </div> </div> </div> <div class="mobile-scroll-wrap"> <div class="sub-nav-group secretarys-photo secretary-column" id="column-2"> <div class="block-region-col2"> <div data-block-plugin-id="block_content:9258b68a-9e90-42b1-b7c5-9049081662a0" class="block block-block-content block-block-content9258b68a-9e90-42b1-b7c5-9049081662a0 no-underline"> <div class="clearfix text-formatted field field--name-body field--type-text-with-summary field--label-hidden field__item"><h2><a href="/policy-issues/financing-the-government/interest-rate-statistics">Interest Rates</a></h2><p><a href="/resource-center/data-chart-center/interest-rates/TextView?type=daily_treasury_yield_curve&field_tdr_date_value=2025">Daily Treasury Par Yield Curve Rates</a></p><p><a href="/resource-center/data-chart-center/interest-rates/TextView?type=daily_treasury_real_yield_curve&field_tdr_date_value=2025">Daily Treasury Par Real Yield Curve Rates</a></p><p><a href="/resource-center/data-chart-center/interest-rates/TextView?type=daily_treasury_bill_rates&field_tdr_date_value=2025">Daily Treasury Bill Rates</a></p><p><a href="/resource-center/data-chart-center/interest-rates/TextView?type=daily_treasury_long_term_rate&field_tdr_date_value=2025">Daily Treasury Long-Term Rates</a></p><p><a href="/resource-center/data-chart-center/interest-rates/TextView?type=daily_treasury_real_long_term&field_tdr_date_value=2025">Daily Treasury Real Long-Term Rates</a></p><p> </p></div> </div> <div data-block-plugin-id="block_content:edd753f5-38d8-4209-a98c-27488d0d2fb1" class="block block-block-content block-block-contentedd753f5-38d8-4209-a98c-27488d0d2fb1 no-underline"> <div class="clearfix text-formatted field field--name-body field--type-text-with-summary field--label-hidden field__item"><h2><a href="/data/treasury-coupon-issues-and-corporate-bond-yield-curves">Treasury Coupon-Issue and Corporate Bond Yield Curve</a></h2> <p><a href="/data/treasury-coupon-issues-and-corporate-bond-yield-curves/treasury-coupon-issues">Treasury Coupon Issues</a></p> <p><a href="/data/treasury-coupon-issues-and-corporate-bond-yield-curve/corporate-bond-yield-curve">Corporate Bond Yield Curve</a></p> </div> </div> </div> </div> <div class="secretarys-bio sub-nav-group secretary-column" id="column-3"> <div class="block-region-col3"> <div data-block-plugin-id="block_content:3e280843-aad7-4e99-a3ad-4aa1d8d38a45" class="block block-block-content block-block-content3e280843-aad7-4e99-a3ad-4aa1d8d38a45 no-underline"> <div class="clearfix text-formatted field field--name-body field--type-text-with-summary field--label-hidden field__item"><h2>Federal Financial Data</h2> <p><a href="https://fiscaldata.treasury.gov/americas-finance-guide/ ">Your Guide to America’s Finances</a></p> <p><a href="https://fiscaldata.treasury.gov/datasets/monthly-treasury-statement/summary-of-receipts-outlays-and-the-deficit-surplus-of-the-u-s-government">Monthly Treasury Statement</a></p> <p><a href="https://fiscaldata.treasury.gov/datasets/daily-treasury-statement/operating-cash-balance">Daily Treasury Statement</a></p> </div> </div> <div data-block-plugin-id="block_content:40da813f-5ffa-4ef2-9e52-6767d2e42042" class="block block-block-content block-block-content40da813f-5ffa-4ef2-9e52-6767d2e42042 no-underline"> <div class="clearfix text-formatted field field--name-body field--type-text-with-summary field--label-hidden field__item"><h2><a href="https://usaspending.gov">How Your Money Is Spent</a></h2> <p><a href="https://www.usaspending.gov/">USAspending.gov</a></p> </div> </div> <div data-block-plugin-id="block_content:1fa5995a-90da-46f6-98f6-f892b7e83b25" class="block block-block-content block-block-content1fa5995a-90da-46f6-98f6-f892b7e83b25 no-underline"> <div class="clearfix text-formatted field field--name-body field--type-text-with-summary field--label-hidden field__item"><h2><a href="https://www.treasurydirect.gov/govt/reports/pd/pd_debttothepenny.htm">National Debt</a></h2> <p><a href="https://fiscaldata.treasury.gov/datasets/debt-to-the-penny/debt-to-the-penny">National Debt to the Penny</a></p> <p><a href="https://fiscaldata.treasury.gov/datasets/historical-debt-outstanding/historical-debt-outstanding">Historical Debt Outstanding</a></p> <p><a href="https://fiscaldata.treasury.gov/datasets/monthly-statement-public-debt/summary-of-treasury-securities-outstanding">Monthly Statement of the Public Debt </a></p> </div> </div> <div data-block-plugin-id="block_content:5f1697f3-3b2e-4ac3-9b73-2c49fa9926d0" class="block block-block-content block-block-content5f1697f3-3b2e-4ac3-9b73-2c49fa9926d0 no-underline"> </div> </div> </div> <div class="sub-nav-group secretary-remarks secretary-column" id="column-4"> <div class="block-region-col4"> <div data-block-plugin-id="block_content:65eef870-0ea4-4f5d-995e-a15fa42d00bc" class="block block-block-content block-block-content65eef870-0ea4-4f5d-995e-a15fa42d00bc no-underline"> <div class="clearfix text-formatted field field--name-body field--type-text-with-summary field--label-hidden field__item"><h2><a href="/policy-issues/financing-the-government/quarterly-refunding">Quarterly Refunding</a></h2> <p><a href="/policy-issues/financing-the-government/quarterly-refunding/treasury-quarterly-refunding-process">Debt Management Overview and Quarterly Refunding Process</a></p> <p><a href="/policy-issues/financing-the-government/quarterly-refunding/most-recent-quarterly-refunding-documents">Most Recent Documents</a></p> <p><a href="/policy-issues/financing-the-government/quarterly-refunding/quarterly-refunding-archives">Archives</a></p> <p><a href="/policy-issues/financing-the-government/quarterly-refunding/treasury-quarterly-refunding-webcasts">Webcasts</a></p> </div> </div> <div data-block-plugin-id="block_content:b3900a1b-1a1f-4663-8abc-c1c74528e6bc" class="block block-block-content block-block-contentb3900a1b-1a1f-4663-8abc-c1c74528e6bc no-underline"> <div class="clearfix text-formatted field field--name-body field--type-text-with-summary field--label-hidden field__item"><h2><a href="/data/investor-class-auction-allotments">Investor Class Auction Allotments</a></h2> <p> </p> <h2><a href="/data/other-programs">Other Programs</a></h2> </div> </div> </div> </div> <div class="sub-nav-group secretary-travel-schedule secretary-column" id="column-5"> <div class="block-region-col5"> <div data-block-plugin-id="block_content:2a347020-8bd3-4994-88ba-c085eb54364b" class="block block-block-content block-block-content2a347020-8bd3-4994-88ba-c085eb54364b no-underline"> <div class="clearfix text-formatted field field--name-body field--type-text-with-summary field--label-hidden field__item"><h2><a href="/data/treasury-international-capital-tic-system">Treasury International Capital (TIC) System</a></h2><p><a href="/data/treasury-international-capital-tic-system">U.S International Portfolio Investment Statistics</a></p><p><a href="/data/treasury-international-capital-tic-system-home-page/release-dates-of-tic-data-0">Release Dates</a></p><p><a href="/data/treasury-international-capital-tic-system-home-page/tic-forms-instructions">Forms and Instructions</a></p><p><a href="/data/tic-press-releases-by-topic">TIC Press Releases</a></p></div> </div> <div data-block-plugin-id="block_content:b79c5b27-c09f-4372-9f3a-15b7b804a842" class="block block-block-content block-block-contentb79c5b27-c09f-4372-9f3a-15b7b804a842 no-underline"> <div class="clearfix text-formatted field field--name-body field--type-text-with-summary field--label-hidden field__item"><h2><a href="/data/us-international-reserve-position">U.S. International Reserve Position</a></h2> </div> </div> </div> </div> <div class="sub-nav-group secretary-column" id="column-6"> <div class="block-region-col6"> <div data-block-plugin-id="block_content:7b74c93b-9cc7-4791-a582-c36e910c5d41" class="block block-block-content block-block-content7b74c93b-9cc7-4791-a582-c36e910c5d41 no-underline"> <div class="clearfix text-formatted field field--name-body field--type-text-with-summary field--label-hidden field__item"><h2><a href="/data/troubled-assets-relief-program">Troubled Assets Relief Program</a></h2> <p><a href="/data/troubled-assets-relief-program/reports">Reports</a></p> </div> </div> </div> </div> </div> </div> </article> </div> </li> <li class="nav-item "> <a href="/services" class="mm-top" onclick="return false;">Services</a> <div class="sub-nav"> <article class="node node--type-mega_menu_panel node--view-mode-full clearfix"> <div> <div class="treas-search-menu grid-container" id="megamenu-search"> <div class="grid-row"> <div class="grid-col"> <div class="treas-search-menu__component"> <div class="search-block searchgov_block_wrapper"> <div class="region region-search-menu"> <div id="block-hamilton-searchgovblock" data-block-plugin-id="searchgov_block" class="block block-searchgov-drupal block-searchgov-block no-underline"> <form id="search_form" action="https://search.usa.gov/search" accept-charset="UTF-8" method="get"><input name="utf8" type="hidden" value="✓" /> <input type="hidden" name="affiliate" id="affiliate" value="treas" /> <label for="query">Enter Search Term(s):</label> <input type="text" name="query" id="query" autocomplete="off" placeholder="Enter keywords" class="usagov-search-autocomplete" /> <div class="adv-search-link"><a href="https://search.usa.gov/search/advanced?affiliate=treas" class="hidden">Advanced Search</a></div> <input type="submit" name="commit" value="GO" class="search-form__submit" data-disable-with="Search" /> </form> </div> </div> </div> </div> </div> </div> </div> <div class="mobile-sub-nav"> <div class="block-region-col1"> <div data-block-plugin-id="entity_field:node:title" class="block block-ctools-block block-entity-fieldnodetitle no-underline"> <span class="field field--name-title field--type-string field--label-above">Services</span> </div> </div> </div> <div class="mobile-scroll-wrap"> <div class="sub-nav-group secretarys-photo secretary-column" id="column-2"> <div class="block-region-col2"> <div data-block-plugin-id="block_content:cd22a6d8-a500-49bb-a312-73c7d2985388" class="block block-block-content block-block-contentcd22a6d8-a500-49bb-a312-73c7d2985388 no-underline"> <div class="clearfix text-formatted field field--name-body field--type-text-with-summary field--label-hidden field__item"><h2><a href="/services/report-fraud-waste-and-abuse">Report Fraud, Waste & Abuse</a></h2> <p><a href="/services/report-fraud-waste-and-abuse/covid-19-scams">Report COVID-19 Scam Attempts</a></p> <p><a href="/services/report-fraud-waste-and-abuse/report-scam-attempts">Report Scam Attempts</a></p> <p><a href="/services/report-fraud-waste-and-abuse/report-fraud-or-misconduct-related-to-government-contracts-or">Report Fraud Related to Government Contracts</a></p> <p><a href="/services/report-fraud-waste-and-abuse/inspectors-general">Inspectors General</a></p> </div> </div> <div data-block-plugin-id="block_content:5c206fe4-3cd6-4a7f-b337-75d6f0042fbc" class="block block-block-content block-block-content5c206fe4-3cd6-4a7f-b337-75d6f0042fbc no-underline"> <div class="clearfix text-formatted field field--name-body field--type-text-with-summary field--label-hidden field__item"><h2><a href="/services/bonds-and-securities">Bonds and Securities</a></h2> <p><a href="https://www.treasurydirect.gov/tdhome.htm">Buy, Manage, and Redeem</a></p> <p><a href="https://treasuryhunt.gov/">Treasury Hunt - Search for Matured Bonds</a></p> <p><a href="https://www.treasurydirect.gov/indiv/research/indepth/ebonds/res_e_bonds_eeredeem_disaster.htm">Cashing Savings Bonds in Disaster-Declared Areas</a></p> <p><a href="https://www.treasurydirect.gov/faq.htm">Frequently Asked Questions</a></p> </div> </div> <div data-block-plugin-id="block_content:1337c6e2-5df1-4e57-9bb8-7d76ca39c94c" class="block block-block-content block-block-content1337c6e2-5df1-4e57-9bb8-7d76ca39c94c no-underline"> <div class="clearfix text-formatted field field--name-body field--type-text-with-summary field--label-hidden field__item"><h2><a href="/services/grant-programs">Grant Programs</a></h2> <p><a href="/services/social-impact-partnerships/sippra-pay-for-results">Pay for Results (SIPPRA)</a></p> <p><a href="/policy-issues/financial-markets-financial-institutions-and-fiscal-service/restore-act">RESTORE Act</a></p> <p><a href="https://www.cdfifund.gov/Pages/default.aspx">Community Development Financial Institution (CDFI) Fund</a></p> </div> </div> </div> </div> <div class="secretarys-bio sub-nav-group secretary-column" id="column-3"> <div class="block-region-col3"> <div data-block-plugin-id="block_content:697d3b79-4238-4159-8111-a4b033f11319" class="block block-block-content block-block-content697d3b79-4238-4159-8111-a4b033f11319 no-underline"> <div class="clearfix text-formatted field field--name-body field--type-text-with-summary field--label-hidden field__item"><h2><a href="/services/treasury-payments">Treasury Payments</a></h2><p><a href="https://www.irs.gov/refunds">Where is my Refund?</a></p><p><a href="https://fiscal.treasury.gov/pirs/i-want-to.html">Lost or Expired Check</a></p><p><a href="https://www.fiscal.treasury.gov/fsservices/indiv/pmt/dirExpss/dirExpss_home.htm">Direct Express Card</a></p><p><a href="https://www.fiscal.treasury.gov/fsservices/gov/pmt/eft/eft_home.htm">Non-Benefit Federal Payments</a></p><p><a href="https://fiscal.treasury.gov/GoDirect/">Electronic Federal Benefit Payments - GoDirect</a></p></div> </div> <div data-block-plugin-id="block_content:a42a1c43-137d-4599-8c4e-4d6f6030ed6b" class="block block-block-content block-block-contenta42a1c43-137d-4599-8c4e-4d6f6030ed6b no-underline"> <div class="clearfix text-formatted field field--name-body field--type-text-with-summary field--label-hidden field__item"><h2><a href="https://home.treasury.gov/services/currency-and-coins">Currency and Coins</a></h2> <p><a href="https://www.usmint.gov/">Shop for Coin Products</a></p> <p><a href="https://www.bep.gov/services">Shop for Currency Products </a></p> <p><a href="https://www.bep.gov/services/mutilated-currency-redemption">Redeem Damaged Currency</a></p> <p><a href="https://www.bep.gov/">Bureau of Engraving and Printing</a></p> <p><a href="https://www.usmint.gov/">U.S Mint</a></p> <p> </p> </div> </div> </div> </div> <div class="sub-nav-group secretary-remarks secretary-column" id="column-4"> <div class="block-region-col4"> <div data-block-plugin-id="block_content:162bab68-efbe-4083-832b-1499417428d2" class="block block-block-content block-block-content162bab68-efbe-4083-832b-1499417428d2 no-underline"> <div class="clearfix text-formatted field field--name-body field--type-text-with-summary field--label-hidden field__item"><h2><a href="/services/treasury-auctions">Auctions</a></h2><p><a href="https://www.irsauctions.gov/">IRS Auctions</a></p><p><a href="https://www.treasury.gov/auctions/treasury/rp/">Real Estate</a></p><p><a href="https://www.treasury.gov/auctions/treasury/gp/">General Property, Vehicles, Vessels & Aircraft</a></p></div> </div> <div data-block-plugin-id="block_content:04a3cfc7-3c51-4a8f-b13b-6c8463269c42" class="block block-block-content block-block-content04a3cfc7-3c51-4a8f-b13b-6c8463269c42 no-underline"> <div class="clearfix text-formatted field field--name-body field--type-text-with-summary field--label-hidden field__item"><h2><a href="/services/the-multiemployer-pension-reform-act-of-2014">Kline-Miller Multiemployer Pension Reform Act of 2014 </a></h2> <p><a href="/services/the-multiemployer-pension-reform-act-of-2014/applications-for-benefit-suspension">Applications</a></p> <p><a href="/services/the-multiemployer-pension-reform-act-of-2014/frequently-asked-questions-about-the-kline-miller-multiemployer-pension-reform-act">Frequently Asked Questions</a></p> </div> </div> <div data-block-plugin-id="block_content:a7453ce4-9a46-433f-bb6e-f7d19f11a1bc" class="block block-block-content block-block-contenta7453ce4-9a46-433f-bb6e-f7d19f11a1bc no-underline"> <div class="clearfix text-formatted field field--name-body field--type-text-with-summary field--label-hidden field__item"><h2><a href="/services/education">Education</a></h2> <p> </p> </div> </div> </div> </div> <div class="sub-nav-group secretary-travel-schedule secretary-column" id="column-5"> <div class="block-region-col5"> <div data-block-plugin-id="block_content:b91a7ac1-1e69-4dd7-abd4-e453901167a0" class="block block-block-content block-block-contentb91a7ac1-1e69-4dd7-abd4-e453901167a0 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data-block-plugin-id="field_block:node:page:field_page_abstract" class="block block-layout-builder block-field-blocknodepagefield-page-abstract no-underline"> <div class="abstract field field--name-field-page-abstract field--type-text-long field--label-hidden field__item"><p>The Office of Tax Analysis (OTA) analyzes the effects of the existing tax law and alternative tax programs and prepares a variety of background papers, position papers, policy memoranda, and analytical reports on economic aspects of domestic and international tax policy.</p><p><em><strong>Announcement: </strong>Dr. Gerald Auten has been named the first Stanley Surrey Senior Economist for Tax. Read more </em><a href="https://home.treasury.gov/office-of-tax-analysis-announcement"><em>here.</em></a></p></div> </div> <div data-block-plugin-id="field_block:node:page:field_page_body" class="block block-layout-builder block-field-blocknodepagefield-page-body no-underline"> <div class="clearfix text-formatted field field--name-field-page-body field--type-text-long field--label-hidden field__item"><p id="top">(Scroll down for <a href="#dist">distribution of selected parameters</a>, <a href="#avemargtaxrate">average and marginal tax rates</a>, <a href="#advancing">advancing the child credit</a>, <a href="#keyfamed">key family and education tax policies and proposals</a>, <a href="#healthtax">health tax provisions and analysis</a>, <a href="#specialstudies">special studies in tax analysis</a>, <a href="#wp">working papers and technical papers</a>, <a href="#staffpubs">and staff publications</a>. Our archive is <a href="/policy-issues/tax-policy/office-of-tax-analysis/office-of-tax-analysis-archive">here</a>)</p><h3>Distributional Analysis of the U.S. Tax System</h3><p>Treasury estimates the current law distribution of income and taxes as part of the Budget baseline exercise.  Current law income and tax burdens are estimates of income and tax burdens for the first year of the Budget period, assuming baseline tax law and Administration forecast of income and other economic variables. <a href="/system/files/131/TP-8.pdf">Technical Paper 8</a> provides an in-depth description of the methodology.</p><div><ul style="list-style-type:disc;" type="disc"><li style="margin-bottom:4px;margin-top:4px;"><a href="/system/files/131/Graph-Distributional-Analysis-2025.pdf">Graphs of Distribution of Current Law Tax Burden and Income by Source</a>    (November 2025)</li><li><a href="/system/files/131/Summary-of-OTA-Distribution-Methodology-05102021.pdf" id="anch_294">Summary of Treasury’s Distribution Methodology </a>     (May 2021) </li><li><p>Distribution of Tax Burden, Current Law</p><table style="height:8px;width:800px;" border="0" cellpadding="0" cellspacing="0"><tbody><tr><td><ul><li><a href="/system/files/131/Distribution-of-Tax-Burden-Current-Law-2025.pdf">2025 </a>     <a href="/system/files/131/Distribution-of-Tax-Burden-Current-Law-2025.xlsx">[excel]</a>     (November 2024)</li><li><a href="/system/files/131/Distribution-of-Tax-Burden-Current-Law-2024.pdf">2024 </a>     <a href="/system/files/131/Distribution-of-Tax-Burden-Current-Law-2024.xlsx">[excel]</a>     (November 2023)</li><li><a href="/system/files/131/Distribution-of-Tax-Burden-Current-Law-2023.pdf">2023 </a>     <a href="/system/files/131/Distribution-of-Tax-Burden-Current-Law-2023.xlsx">[excel]</a>     (June 2022)</li><li><a href="/system/files/131/Distribution-of-Tax-Burden-Current-Law-2022.pdf">2022 </a>     <a href="/system/files/131/Distribution-of-Tax-Burden-Current-Law-2022.xlsx">[excel]</a>     (April 2021)</li><li><a href="/system/files/131/Distribution-of-Tax-Burden-Current-Law-2021.pdf">2021 </a>     <a href="/system/files/131/Distribution-of-Tax-Burden-Current-Law-2021.xlsx">[excel]</a>     (March 2020)</li><li><a href="/system/files/131/Distribution-of-Tax-Burden-Current-Law-2019.pdf">2020 </a>     <a href="/system/files/131/Distribution-of-Tax-Burden-Current-Law-2020.xlsx">[excel]</a>     (March 2019)</li></ul></td><td style="vertical-align:top;" align="top"><ul><li><a href="/system/files/131/Distribution-of-Tax-Burden-Current-Law-2019.pdf">2019 </a>     <a href="/system/files/131/Distribution-of-Tax-Burden-Current-Law-2019.xlsx">[excel]</a>     (April 2018) </li><li><a href="/system/files/131/Distribution-of-Tax-Burden-Current-Law-2018.pdf" id="anch_307">2018 </a>     <a href="/system/files/131/Distribution-of-Tax-Burden-Current-Law-2018.xlsx" id="anch_308">[excel]</a>     (January 2017)</li><li><a href="/system/files/131/Distribution-of-Tax-Burden-Current-Law-2017.pdf" id="anch_305">2017 </a>    <a href="/system/files/131/Distribution-of-Tax-Burden-Current-Law-2017.xlsx" id="anch_306"> [excel]</a>    (March 2016)</li><li><a href="/system/files/131/Distribution-of-Tax-Burden-Current-Law-2016.pdf" id="anch_303">2016 </a>     <a href="/system/files/131/Distribution-of-Tax-Burden-Current-Law-2016.xlsx" id="anch_304">[excel]</a>     (July 2015)</li><li><a href="/system/files/131/Distribution-of-Tax-Burden-Current-Law-2015-Revised.pdf" id="anch_301">2015 revised</a>   <a href="/system/files/131/Distribution-of-Tax-Burden-Current-Law-2015-Revised.xlsx" id="anch_302">[excel]</a>     (July 2015)         </li></ul></td></tr></tbody></table></li><li><p>Distribution of Income by Source</p><table style="width:800px;" border="0" cellpadding="1" cellspacing="1"><tbody><tr><td><ul><li><a href="/system/files/131/Distribution-of-Income-by-Source-2025.pdf">2025</a>     <a href="/system/files/131/Distribution-of-Income-by-Source-2025.xlsx">[excel]</a>    (November 2024)</li><li><a href="/system/files/131/Distribution-of-Income-by-Source-2024.pdf">2024</a>     <a href="/system/files/131/Distribution-of-Income-by-Source-2024.xlsx">[excel]</a>    (November 2023)</li><li><a href="/system/files/131/Distribution-of-Income-by-Source-2023.pdf">2023 </a>     <a href="/system/files/131/Distribution-of-Income-by-Source-2023.xlsx">[excel]</a>    (June 2022)</li><li><a href="/system/files/131/Distribution-of-Income-by-Source-2022.pdf">2022 </a>     <a href="/system/files/131/Distribution-of-Income-by-Source-2022.xlsx">[excel]</a>    (April 2021)</li><li><a href="/system/files/131/Distribution-of-Income-by-Source-2021.pdf">2021 </a>     <a href="/system/files/131/Distribution-of-Income-by-Source-2021.xlsx">[excel]</a>    (March 2020)</li><li><a href="/system/files/131/Distribution-of-Income-by-Source-2020.pdf">2020 </a>     <a href="/system/files/131/Distribution-of-Income-by-Source-2020.xlsx">[excel]</a>    (March 2019)</li></ul></td><td><ul><li><a href="/system/files/131/Distribution-of-Income-by-Source-2019.pdf">2019 </a>     <a href="/system/files/131/Distribution-of-Income-by-Source-2019.xlsx">[excel]</a>    (April 2018) </li><li><a href="/system/files/131/Distribution-of-Income-by-Source-2018-revised.pdf">2018 </a>     <a href="/system/files/131/Distribution-of-Income-by-Source-2018-revised.xlsx">[excel]</a>    (May 2021)</li><li><a href="/system/files/131/Distribution-of-Income-by-Source-2017.pdf" id="anch_299">2017 </a>     <a href="/system/files/131/Distribution-of-Income-by-Source-2017.xlsx" id="anch_300">[excel]</a>    (March 2016)</li><li><a href="/system/files/131/Distribution-of-Income-by-Source-2016.pdf" id="anch_297">2016 </a>     <a href="/system/files/131/Distribution-of-Income-by-Source-2016.xlsx" id="anch_298">[excel] </a>   (July 2015)</li><li><a href="/system/files/131/Distribution-of-Income-by-Source-2015-Revised.pdf" id="anch_295">2015  revised</a>    <a href="/system/files/131/Distribution-of-Income-by-Source-2015-Revised.xlsx" id="anch_296">[excel]</a>     (July 2015)     <br>       </li></ul></td></tr></tbody></table></li></ul><p>Our archive is <a href="/policy-issues/tax-policy/office-of-tax-analysis/office-of-tax-analysis-archive">here</a> <br><a href="#top" aria-label="”Return to top of the page" page="" top="">Back to Top</a></p></div><h3 id="dist">Distribution of Selected Tax Expenditures</h3><ul><li><div><p>Extend Higher TCJA Estate and Gift Tax Exemption Amount Relative to TCJA Expired</p><table style="width:800px;" border="0" cellpadding="0" cellspacing="0"><tbody><tr><td><ul><li><a href="/system/files/131/Dist-Estate-Extend-TCJA-01132025.pdf">2025</a>   <a href="/system/files/131/Dist-Estate-Extend-TCJA-01132025.xlsx">[excel]</a></li></ul></td></tr></tbody></table></div></li><li><div><p>Selected Credits, Deductions, and Exclusions</p><table style="width:800px;" border="0" cellpadding="0" cellspacing="0"><tbody><tr><td><ul><li><a href="/system/files/131/Selected-Credits-Deductions-and-Exclusions-2017.pdf" id="anch_331">2017</a>     <a href="/system/files/131/Selected-Credits-Deductions-and-Exclusions-2017.xlsx" id="anch_332">[excel]</a>     (March 2016) </li></ul></td><td> </td></tr></tbody></table></div></li><li><div><a href="/system/files/131/Distribution-Retirement-Tax-Benefits-Methodology.pdf" id="anch_333">Distribution of Retirement Tax Benefits Estimation Methodology</a>     (April 2016)</div></li><li><div><p>Selected Retirement Savings</p><table style="width:800px;" border="0" cellpadding="0" cellspacing="0"><tbody><tr><td><ul><li><a href="/system/files/131/Retirement-Savings-2017.pdf" id="anch_338">2017</a>     <a href="/system/files/131/Retirement-Savings-2017.xlsx" id="anch_339">[excel]</a>     (March 2016)</li></ul></td><td> </td></tr></tbody></table></div></li><li><div><a href="/system/files/131/Distribution-Premium-Tax-Credit.pdf" id="anch_340">Distribution of Premium Tax Credit</a>     <a href="/system/files/131/Distribution-Premium-Tax-Credit.xlsx" id="anch_341">[excel]</a>     (January 2017) </div></li></ul><div>Our archive is <a href="/policy-issues/tax-policy/office-of-tax-analysis/office-of-tax-analysis-archive">here</a> </div><div><a href="#top" aria-label="”Return to top of the page" page="" top="">Back to Top</a></div><h3 id="avemargtaxrate">Average and Marginal Tax Rates</h3><div><p>The tables below show the Effective Marginal Tax Rates (EMTRs) and Effective Average Tax Rates (EATRs) for new investment for OECD Countries. These effective tax rates include only corporate level taxes. <a href="/system/files/131/TP-9.pdf">Technical Paper 9</a> provides an in-depth description of the methodology used to calculate the effective rates. The number of OECD countries increased from 35 in 2017 to 37 in 2021.</p><table style="width:800px;" border="0" cellpadding="0" cellspacing="0"><tbody><tr><td><ul><li><a href="/system/files/131/OECD-EMTRs-and-EATRs-2023.pdf">OECD EMTRs and EATRs for 2023</a></li><li><a href="/system/files/131/OECD-EMTRs-and-EATRs-2022.pdf">OECD EMTRs and EATRs for 2022</a></li><li><a href="/system/files/131/OECD-EMTRs-and-EATRs-2021.pdf">OECD EMTRs and EATRs for 2021</a></li><li><a href="/system/files/131/OECD-EMTRs-and-EATRs-2020.pdf">OECD EMTRs and EATRs for 2020</a><br> </li></ul></td><td><ul><li><a href="/system/files/131/OECD-EMTRs-and-EATRs-2019.pdf">OECD EMTRs and EATRs for 2019</a></li><li><a href="/system/files/131/OECD-EMTRs-and-EATRs-2018.pdf">OECD EMTRs and EATRs for 2018</a></li><li><a href="/system/files/131/OECD-EMTRs-and-EATRs-2017.pdf">OECD EMTRs and EATRs for 2017</a>  <br><br>          </li></ul></td></tr></tbody></table></div><div><p>The tables below show the EMTRs and EATRs for the US for select years. These effective rates include only corporate level taxes. <a href="/system/files/131/TP-10.pdf">Technical Paper 10</a> provides an in-depth description of our current cost of capital model methodology.</p><table style="width:800px;" border="0" cellpadding="0" cellspacing="0"><tbody><tr><td><ul><li><a href="/system/files/131/EMTRs-and-EATRs-Under-CL-and-Policy-FY25.pdf">EMTRs and EATRs under Current Law and Policy for Fiscal Year 2025</a></li><li><a href="/system/files/131/EMTRs-and-EATRs-Under-CL-and-Policy-FY24.pdf">EMTRs and EATRs under Current Law and Policy for Fiscal Year 2024</a></li><li><a href="/system/files/131/EMTRs-and-EATRs-Under-CL-and-Policy-FY22.pdf">EMTRs and EATRs under Current Law and Policy for Fiscal Year 2022</a> </li></ul></td></tr></tbody></table><p>Our archive is <a href="/policy-issues/tax-policy/office-of-tax-analysis/office-of-tax-analysis-archive">here</a> <br><a href="#top" aria-label="”Return to top of the page" page="" top="">Back to Top</a></p></div><h3 id="advancing">Advancing the child credit</h3><p>Many families received up to half of their child tax credit for taxable year 2021 through advance payments made during the second half of 2021.  Monthly disbursals and other information are reported here: </p><ul><li><p>Advance Child Tax Credit Payments Disbursed each Month, by State Reported in Month of Disbursal:</p><table style="width:800px;" border="0" cellpadding="0" cellspacing="0"><tbody><tr><td><ul><li>December 2021 <a href="/system/files/131/Advance-CTC-Payments-Disbursed-December-2021-by-State-12152021.pdf">[pdf]</a>  <a href="/system/files/131/Advance-CTC-Payments-Disbursed-December-2021-by-State-12152021.xlsx">[excel]</a></li><li>November 2021 <a href="/system/files/131/Advance-CTC-Payments-Disbursed-November-2021-by-State-11162021.pdf">[pdf]</a> <a href="/system/files/131/Advance-CTC-Payments-Disbursed-November-2021-by-State-11162021.xlsx">[excel]</a></li><li>October 2021 [<a href="/system/files/131/Advance-CTC-Payments-Disbursed-October-2021-by-State-10142021.pdf">pdf]</a> <a href="/system/files/131/Advance-CTC-Payments-Disbursed-October-2021-by-State-10142021.xlsx">[excel]</a></li></ul></td><td><ul><li>September 2021 <a href="/system/files/131/Advance-CTC-Payments-Disbursed-September-2021-by-State-09142021.pdf">[pdf]</a> <a href="/system/files/131/Advance-CTC-Payments-Disbursed-September-2021-by-State-09142021.xlsx">[excel]</a></li><li>August 2021 <a href="/system/files/131/Advance-CTC-Payments-Disbursed-August-2021-by-State-08112021.pdf">[pdf]</a> <a href="/system/files/131/Advance-CTC-Payments-Disbursed-August-2021-by-State-08112021.xlsx">[excel]</a></li><li>July 2021 <a style="background-color:rgb(255, 255, 255);font-size:1.1em;" href="/system/files/131/Advance-CTC-Payments-Disbursed-July-2021-by-State-07142021.pdf">[pdf]</a> <a style="background-color:rgb(255, 255, 255);font-size:1.1em;" href="/system/files/131/Advance-CTC-Payments-Disbursed-July-2021-by-State-07142021.xlsx">[excel]</a></li></ul></td></tr></tbody></table></li><li><div><p>Cumulative Advance Payments Received During 2021: Readers are encouraged to view the more comprehensive payment information—classified separately by Adjusted Gross Income, State, and Filing Status—produced in 2022 by the Statistics of Income Division of the IRS.</p><table style="width:800px;" border="0" cellpadding="0" cellspacing="0"><tbody><tr><td><ul><li><a href="https://www.irs.gov/statistics/soi-tax-stats-advance-child-tax-credit-payments-in-2021">SOI Tax Stats - Advance Child Tax Credit Payments in 2021</a></li></ul></td></tr></tbody></table></div></li><li><p class="MsoNormal">Estimated Counts of Children not Claimed for Child Credit but Found on Form 1095 by ZIP Code, Tax Year 2019 (June 2021)</p><table style="width:800px;" border="0" cellpadding="0" cellspacing="0"><tbody><tr><td><ul><li><a href="/system/files/131/Estimated-Counts-of-Children-Unclaimed-for-CTC-by-ZIP-Code-2019.pdf">[pdf]</a> <a href="/system/files/131/Estimated-Counts-of-Children-Unclaimed-for-CTC-by-ZIP-Code-2019.xlsx">[excel]</a> </li></ul></td></tr></tbody></table></li></ul><div><a href="#top" aria-label="”Return to top of the page" page="" top="">Back to Top</a></div><h3 id="keyfamed">Key Family and Education Tax Policies and Proposals</h3><div><ul><li><div>Families Benefitting from Major Family and Education Tax Provisions</div><ul><li><div><a href="/system/files/131/Benefits-to-Families-from-Major-Family-and-Education-Tax-Provisions-Current-Law-2025-05102024.pdf">Under Current Law for 2025</a> (May, 2024)</div></li><li><div><a href="/system/files/131/Benefits-to-Families-from-Major-Family-and-Education-Tax-Provisions-Summary-CL-2023-06032022.pdf">Under Current Law for 2023, Summary</a> (June, 2022)</div></li><li><div><a href="/system/files/131/Benefits-to-Families-from-Major-Family-and-Education-Tax-Provisions-Current-Law-2022-08182021.pdf">Under Current Law for 2022</a> (August, 2021)</div></li><li><div><a href="/system/files/131/Benefits-to-Families-from-Major-Family-and-Education-Tax-Provisions-Budget-2022-08182021.pdf">Under Administration's Budget for 2022</a>  (August, 2021)</div></li><li><a href="/system/files/131/Families-Benefiting-from-Key-Tax-Provisions-2019.pdf">Current Law for 2019</a>  <a href="/system/files/131/Families-Benefitting-from-Key-Tax-Provisions-2019.xlsx">[excel]</a> (May 2019)</li></ul></li><li><div>Tax Rates and Tax Support for Families (Skylines)</div><ul><li><div><a href="/system/files/131/Marginal-and-Average-Income-Tax-Rates-and-Tax-Support-for-Families-2021.pdf">Under Current Law for 2021</a>  (October 2021)</div></li><li><div><a href="/system/files/131/Marginal-and-Average-Income-Tax-Rates-and-Tax-Support-for-Families-2019.pdf">Under Current Law for 2019</a>   (May 2019)</div></li><li><div><a href="/system/files/131/Marginal-and-Average-Tax-Rate-and-Tax-Support-for-Families-2015.pdf" id="anch_350">Under Current Law for 2015</a>   (July 2015)</div></li></ul></li><li><div>Child Care Tax Benefits</div><ul><li><div><a href="/system/files/131/Estimated-Benefit-fr-CDCTC-and-FSA-for-2020-01142020.pdf">Under Current Law for 2020</a> (January 2020)</div></li><li><div><a href="/system/files/131/Child-Care-Tax-Benefits-2016.pdf" id="anch_353">Under Current Law for 2016</a>    <a href="/system/files/131/Child-Care-Tax-Benefits-2016.xlsx" id="anch_354">[excel] </a>    (July 2015)</div></li></ul></li><li><div>Education Tax Benefits</div><ul><li><div><a href="/system/files/131/Education-Tax-Benefits-in-2023-05162022.pdf">Under Current Law for 2023</a> (June 2022)</div></li><li><div><a href="/system/files/131/Education-Tax-Benefits-in-2016.pdf" id="anch_355">Under Current Law for 2016</a><a href="/system/files/131/Education-Tax-Benefits-in-2016.xlsx" id="anch_356"> [excel]</a>     (January 2015)</div></li><li><div>Related working papers:</div><ul><li><div><a href="/system/files/131/WP-119.pdf">Working Paper 119</a> (May, 2019) describes the changes under the Tax Cuts and Jobs Act of 2017</div></li><li><div><a href="/system/files/131/WP-112.pdf">Working Paper 112</a> (November 2016) describes the tax support for families with children and explores an approach to simplification.</div></li></ul></li></ul></li></ul><div>Our archive is <a href="/policy-issues/tax-policy/office-of-tax-analysis/office-of-tax-analysis-archive">here</a> </div><div><a href="#top" aria-label="”Return to top of the page" page="" top="">Back to Top</a></div></div><div id="healthtax"> </div><h3 id="healthtax">Health Tax Provisions and Analysis</h3><div><ul><li>Affordable Care Act Marketplace Coverage for the Self Employed and Small Business Owners for Recent Tax Years:<ul><li><a href="/system/files/131/ACA-Mkt-Coverage-Self-Employed-Small-Business-Owners-2023-01142025.pdf">2023</a> (January 2025)</li><li><a href="https://home.treasury.gov/system/files/131/ACA-Mkt-Coverage-Self-Employed-Small-Business-Owners-09232024.pdf">2022</a> (September 2024)</li><li><a href="https://home.treasury.gov/system/files/131/Small-Business-Health-Care-Coverage-2021.pdf">2021</a> (August 2022)</li></ul></li><li><a href="https://home.treasury.gov/system/files/131/Marketplace-Coverage-over-400pct-of-Poverty-2022-01072025.pdf">Characteristics of Individuals with Marketplace Coverage in Households with Incomes Over 400% of the Federal Poverty Level (FPL) in 2022</a> (January 2025)</li><li><a href="https://home.treasury.gov/system/files/131/ESI-PTC-Expenditure-2022-12052024.pdf">Federal Tax Expenditures for the Tax Exclusion for Employer-Sponsored Health Insurance Premiums and Marketplace Premium Tax Credit, 2022</a> (December 2024)</li><li><a href="https://home.treasury.gov/system/files/131/People-in-Households-with-Children-and-ACA-Marketplace-Coverage-in-2022.pdf">People in Households with Children and ACA Marketplace Coverage in 2022, by State</a> (December 2024)</li><li><a href="/system/files/131/People-Enrolled-ACA-Mkt-Coverage-2014-24-09032024.pdf">Number of People Who Have Ever Enrolled in ACA Marketplace Coverage, 2014-2024</a> (September 2024)</li><li><div><a href="/system/files/131/Treasurys-Baseline-Estimates-of-Health-Coverage-FY-2020.pdf">Treasury's Baseline Estimates of Health Coverage, FY 2020</a>  <a href="/system/files/131/Coverage-Tables-MSR2020.xlsx">[excel]</a> (September 2019)</div></li><li><div><a href="/system/files/131/Treasury%26%23039%3Bs-Baseline-Estimates-of-Health-Coverage-FY-2019.pdf">Treasury's Baseline Estimates of Health Coverage, FY 2019</a>   <a href="/system/files/131/Coverage-Tables-MSR2019-Revised.xlsx">[excel]</a> Revised (September 2019)</div></li><li><div><a href="/system/files/131/Treasurys-Baseline-Estimates-of-Health-Coverage-FY-2019.pdf">Treasury's Baseline Estimates of Health Coverage, FY 2019</a>   (April 2019)</div></li></ul><div> </div><div>Our archive is <a href="/policy-issues/tax-policy/office-of-tax-analysis/office-of-tax-analysis-archive">here</a> </div><div><a href="#top" aria-label="”Return to top of the page" page="" top="">Back to Top</a></div></div><div id="specialstudies"> </div><h3>Special Studies in Tax Analysis</h3><ul><li><a href="/system/files/131/Nonfiler-Withholding-01162025.pdf">Nonfiler Withholding (January 2025)</a></li><li><a href="/system/files/131/2024-Family-Counts-by-Filing-Status-Children-Race-Hispanic-Ethnicity-01142025.pdf">2024 Family Counts by Filing Status, Presence of Children, and Race and Hispanic Ethnicity (January 2025)</a>  [<a href="/system/files/131/2024-Family-Counts-by-Filing-Status-Children-Race-Hispanic-Ethnicity-01142025.xlsx">excel tables]</a></li><li><a href="/system/files/131/The-Cost-and-Distribution-of-Extending-Expiring-Provisions-of-TCJA-01102025.pdf">The Cost and Distribution of Extending Expiring Provisions of the Tax Cuts and Jobs Act of 2017 (January 2025)</a>  <a href="/system/files/131/The-Cost-and-Distribution-of-Extending-Expiring-Provisions-of-TCJA-Tables-01102025.xlsx">[excel tables]</a></li><li><a href="/system/files/131/Estd-Tax-Units-Eligible-for-Direct-File-by-State-FS-2025-01072025.pdf">Estimated Tax Units Eligible for Direct File for Filing Season 2025, by State (January 2025)</a></li><li><a href="/system/files/131/Estd-Tax-Units-Eligible-for-Direct-File-by-ZipCode-FS-2025-01072025.xlsx">Estimated Tax Units Eligible for Direct File for Filing Season 2025, by Zip Code (January 2025)</a></li><li><a href="/system/files/131/Section-45S-Claims-Tables-10172023.pdf">Section 45S, Employment Credit for Family and Medical Leave, Claims, Counts and Dollars 2020 (October 2023)</a> </li><li><a href="/system/files/131/Contributions-to-501-c3-Organizations.pdf">Charitable gifts received by 501(c)(3) Organizations</a> (March 2020)</li><li><a href="/system/files/131/Taxes-Paid-on-Long-Term-Capital-Gains.pdf" id="anch_368">Taxes Paid on Long Term Capital Gains: 1977-2014</a>     <a href="/system/files/131/Taxes-Paid-on-Long-Term-Capital-Gains_0.xlsx" id="anch_369">[excel]</a>     (December 2016)</li><li><div><a href="/system/files/131/Taxes-Paid-on-Capital-Gains-for-Returns-with-Positive-Net-Capital-Gains-12202016.pdf" id="anch_370">Taxes Paid on Capital Gains for Returns with Positive Net Capital Gains: 1954-2014</a>    <a href="/system/files/131/Taxes-Paid-on-Capital-Gains-for-Returns-with-Positive-Net-Capital-Gains-12202016.xlsx" id="anch_371">[excel]</a>     (December 2016)</div></li><li><a href="/system/files/131/Tax-Expenditures-Estate-Tax-10202016.pdf" id="anch_372">Tax Expenditures under the Estate Tax</a>   (October 2016)</li><li><a href="/system/files/131/RE-Credit.pdf" id="anch_373">Research And Experimentation (R&E) Credit </a>  (October 2016)</li><li><a href="/system/files/131/Life-Insurance-Inside-Buildup.pdf" id="anch_374">The Tax Expenditure For Life Insurance Inside Buildup</a>  (September 2016)</li><li><a href="/system/files/131/Firms-Exceeding-162m.pdf" id="anch_375">Revenue Consequences of 162(m)</a>   (September 2016)</li><li><div><a href="/system/files/131/NIIT-SECA-Coverage.pdf" id="anch_376">Gaps between the Net Investment Income Tax Base and the Employment Tax Base </a>    (April 2016)</div></li><li><div><a href="/system/files/131/FICA-Tip-Credit.pdf" id="anch_377">Federal Insurance Contributions Act (FICA) Tip Credit</a>    (February 2016)</div></li><li><div><a href="/system/files/131/Like-Kind-Exchange-2014.pdf" id="anch_378">Like-Kind Exchanges: Description of Law and Current Data</a>   (September 2014)</div></li><li><a href="/system/files/131/Step-Up-Basis-2014.pdf" id="anch_379">Updated Estimates of the Tax Expenditure for the Step Up in Basis at Death</a>    (August 2014)</li></ul><p><a href="#top" aria-label="”Return to top of the page" page="" top="">Back to Top</a></p><div id="wp"> </div><h3>Technical PAPERS and Working Papers</h3><div><div>The OTA Working Papers Series presents original research by the staff of the Office of Tax Analysis. The OTA Technical Papers Series presents documentation of the models, datasets, and methods developed by staff and used for policy analysis and estimates. The papers are intended to generate discussion and critical comment while informing and improving the quality of the analysis conducted by the Office. The papers are works in progress and subject to revision. Views and opinions expressed are those of the authors and do not necessarily represent official Treasury positions or policy. Comments are welcome, as are suggestions for improvements, and should be directed to the authors. OTA Papers may be quoted without additional permission.</div><div><ul><li><div><a href="/policy-issues/tax-policy/office-of-tax-analysis-working-papers-and-technical-papers">Working Papers and Technical Papers: #1-126</a></div></li></ul></div><div><ul><li><div><a href="/policy-issues/tax-policy/ota-technical-papers">Technical Papers (listed separately): #1-12</a></div></li></ul><div><a href="#top" aria-label="”Return" page="" top="">Back to Top</a></div><div id="staffpubs"> </div><h3>Staff Publications</h3><div>OTA economists are active researchers.  A list of OTA Staff publications as of November 2022 is available <a href="/system/files/131/Staff-Publications-2022-11_0.pdf">here</a></div><h3>Additional Tax Policy Work by OTA</h3><ul><li><a href="/policy-issues/tax-policy/revenue-proposals">Revenue Proposals</a></li><li><a href="/policy-issues/tax-policy/tax-expenditures">Tax Expenditures</a></li><li><a href="/policy-issues/tax-policy/office-of-tax-policy-reports">Reports</a></li></ul><p><a href="#top" aria-label="”Return" page="" top="">Back to Top</a></p><p> </p></div></div></div> </div> </div> </div> </div> </article> </div> </div> </div> </section>   </div>  </div>    <footer id="footer"> <div id="portal-footer"> <div class="mq--t"> <div class="inner"> <div class="region region-footer"> <nav role="navigation" aria-label="block-portalfooter-menu" id="block-portalfooter" data-block-plugin-id="menu_block:portal-footer" class="col block block-menu navigation block-system-menublock menu--portal-footer"> <h3 id="block-portalfooter-menu">Bureaus</h3> <ul class="menu"> <li class="menu-item"> <a href="http://www.ttb.gov/">Alcohol and Tobacco Tax and Trade (TTB)</a> </li> <li class="menu-item"> <a href="https://www.bep.gov/" data-display-mobile="0" data-display-desktop="0">Bureau of Engraving and Printing (BEP)</a> </li> <li class="menu-item"> <a 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