Distribution of Federal Taxes
- Report
The Distribution of Household Income, 2022
CBO examines the distribution of income—and of the means-tested transfers and federal taxes that affect it—from 1979 to 2022, placing particular emphasis on the distributions in 2022 and how they differed from those in 2019, 2020, and 2021.
- Report
Sensitivity of the Distribution of Household Income to the Treatment of Health Insurance From 1979 to 2021
CBO provides details about how health insurance spending is measured in the agency's Distribution of Household Income report series.
- Report
Distributional Effects of Public Law 119-21
CBO estimates that as result of P.L. 119-21, resources will decrease for households toward the bottom of the income distribution, whereas resources will increase for households in the middle and toward the top of the income distribution.
- Interactive
How the 2025 Reconciliation Act (Public Law 119-21) Will Affect the Distribution of Resources Available to Households
CBO's interactive tool allows users to explore how the 2025 reconciliation act (P.L. 119-21) will affect the economic resources available to households grouped on the basis of their income.
- Report
Distributional Effects of H.R. 1, the One Big Beautiful Bill Act
CBO responds to a request for an analysis of the distributional effects of H.R. 1, the One Big Beautiful Bill Act, and updates the preliminary analysis it provided in a letter dated May 20, 2025.
- Interactive
How H.R. 1, the One Big Beautiful Bill Act, Would Affect the Distribution of Resources Available to Households
CBO's interactive tool allows users to explore how H.R. 1, the One Big Beautiful Bill Act, as passed by the House of Representatives on May 22, 2025, would affect the economic resources available to households grouped by income.
- Report
Preliminary Analysis of the Distributional Effects of the One Big Beautiful Bill Act
CBO provides a preliminary analysis of the distributional effects of the 2025 reconciliation bill.
- Presentation
Sensitivity of the Distribution of Household Income to Capital Gains, 1979 to 2021
Realized capital gains were historically high in 2021. CBO examined the significance of capital gains in different segments of the income distribution and how those gains have contributed to income inequality over time.
- Report
Reconciling the Official Poverty Measure and CBO’s Distributional Analysis of Household Income
CBO examines how its method for analyzing the distribution of household income differs from the Census Bureau’s method for calculating the official poverty measure. The most important differences stem from what each method counts as income.
- Presentation
The Distribution of Household Income in 2021
Presentation by Bilal Habib, an analyst in CBO’s Tax Analysis Division, at the Association for Public Policy Analysis and Management Fall Conference.