The Corporate Income Tax Base Remains Broad After OBBBA

Federal Corporate Income Tax Collections, In Billions of Constant Dollars, Per Percentage Point on the Rate, Actual and Projected, With and Without Enactment of the OBBBA

Note: Tax Foundation projections based on the CBO's FY forecasts, accounting for estimates of the dynamic cost of corporate income tax provisions and adjusted by the CBO's inflation baselines to yield constant 2025 dollars.
Source: Congressional Budget Office, "10-Year Budget Projections"; US Bureau of Economic Analysis, "Tax Receipts on Corporate Income"; Tax Foundation modeling of the OBBBA.
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