The Distribution of Major Tax Expenditures in the Individual Income Tax System

Publication date: 
May, 2013
Congressional Budget Office

A number of exclusions, deductions, preferential rates and credits in the federal tax system are termed “tax expenditures” because they resemble federal spending by providing financial assistance to specific activities, entities or groups of people. This report examines how 10 of the largest tax expenditures in the individual income tax system in 2013 are distributed among households with different amounts of income.

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