1 |
Increase Individual Income Tax Rates |
93 to 734 |
2 |
Implement a New Minimum Tax on Adjusted Gross Income |
66 |
3 |
Raise the Tax Rates on Long-Term Capital Gains and Qualified Dividends by 2 Percentage Points |
57 |
4 |
Use an Alternative Measure of Inflation to Index Some Parameters of the Tax Code |
157 |
5 |
Convert the Mortgage Interest Deduction to a 15 Percent Tax Credit |
105 |
6 |
Curtail the Deduction for Charitable Giving |
229 |
7 |
Limit the Deduction for State and Local Taxes |
955 |
8 |
Limit the Value of Itemized Deductions |
119 to 2,232 |
9 |
Change the Tax Treatment of Capital Gains From Sales of Inherited Assets |
68 |
10 |
Eliminate the Tax Exemptions for New Qualified Private Activity Bonds |
28 |
11 |
Expand the Base of the Net Investment Income Tax to Include the Income of Active Participants in S Corporations and Limited Partnerships |
160 |
12 |
Tax Carried Interest as Ordinary Income |
20 |
13 |
Include Disability Payments From the Department of Veterans Affairs in Taxable Income |
38 to 94 |
14 |
Include Employer-Paid Premiums for Income Replacement Insurance in Employees’ Taxable Income |
336 |
15 |
Further Limit Annual Contributions to Retirement Plans |
92 |
16 |
Tax Social Security and Railroad Retirement Benefits in the Same Way That Distributions From Defined Benefit Pensions Are Taxed |
423 |
17 |
Eliminate Certain Tax Preferences for Education Expenses |
195 |
18 |
Lower the Investment Income Limit for the Earned Income Tax Credit and Extend That Limit to the Refundable Portion of the Child Tax Credit |
7 |
19 |
Require Earned Income Tax Credit and Child Tax Credit Claimants to Have a Social Security Number That Is Valid for Employment |
37 |
20 |
Increase the Maximum Taxable Earnings for the Social Security Payroll Tax |
633 to 1,008 |
21 |
Expand Social Security Coverage to Include Newly Hired State and Local Government Employees |
78 |
22 |
Increase the Payroll Tax Rate for Medicare Hospital Insurance by 1 Percentage Point |
823 |
23 |
Tax All Pass-Through Business Owners Under SECA and Impose a Material Participation Standard |
137 |
24 |
Increase Taxes that Finance the Federal Share of the Unemployment Insurance System |
13 to 15 |
25 |
Increase Corporate Income Tax Rates by 1 Percentage Point |
100 |
26 |
Capitalize Research and Experimentation Costs and Amortize Them Over Five Years |
185 |
27 |
Extend the Period for Depreciating the Cost of Certain Investments |
251 |
28 |
Repeal Certain Tax Preferences for Energy and Natural Resource–Based Industries |
24 |
29 |
Repeal the Deduction for Domestic Production Activities |
174 |
30 |
Repeal the “LIFO” and “Lower of Cost or Market” Inventory Accounting Methods |
102 |
31 |
Subject All Publicly Traded Partnerships to the Corporate Income Tax |
6 |
32 |
Repeal the Low-Income Housing Tax Credit |
34 |
33 |
Determine Foreign Tax Credits on a Pooling Basis |
82 |
34 |
Require a Minimum Level of Taxation of Foreign Income as It Is Earned |
301 |
35 |
Further Limit the Deduction of Interest Expense for Multinational Corporations |
68 |
36 |
Increase Excise Taxes on Motor Fuels by 35 Cents and Index for Inflation |
474 |
37 |
Impose an Excise Tax on Overland Freight Transport |
343 |
38 |
Increase All Taxes on Alcoholic Beverages to $16 Per Proof Gallon |
70 |
39 |
Impose a 5 Percent Value-Added Tax |
1,770 to 2,670 |
40 |
Impose a Fee on Large Financial Institutions |
98 |
41 |
Impose a Tax on Financial Transactions |
707 |
42 |
Impose a Tax on Emissions of Greenhouse Gases |
977 |
43 |
Increase Federal Civilian Employees’ Contributions to the Federal Employees Retirement System |