Distribution of Federal Taxes
- 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.
- Report
The Distribution of Household Income in 2021
New policies implemented by the federal government affected transfers and taxes in 2021. The policies largely benefited lower- and middle-income households. But income inequality still increased, mainly because of realized capital gains.
- Presentation
Trends in the Distribution of Household Income From 1979 to 2021
CBO regularly analyzes the distribution of income in the United States and how it has changed over time. This slide deck presents the distributions of household income, means-tested transfers, and federal taxes between 1979 and 2021.
- Report
The Distribution of Household Income in 2020
In 2020, the coronavirus pandemic and the ensuing federal response had significant effects on the distribution of household income. Income inequality before transfers and taxes increased, but inequality after transfers and taxes decreased.
- Presentation
Trends in the Distribution of Household Income From 1979 to 2020
CBO regularly analyzes the distribution of income in the United States and how it has changed over time. This slide deck presents the distributions of household income, means-tested transfers, and federal taxes between 1979 and 2020.