Income Group Income Range Average Income Tax Change as % of Income Average Tax Change
Poorest 20%Less than $18,300$11,0002.0%$ +200
Second 20%$18,300 to $29,500$23,0001.1%$ +270
Middle 20%$29,500 to $49,100$39,0000.1%$ +30
Fourth 20%$49,100 to $82,000$63,000−0.2%$ -120
Next 15%$82,000 to $181,600$115,000−1.3%$ -1,450
Next 4%$181,600 to $387,700$248,000−1.5%$ -3,760
Richest 1%$387,700 or more$924,000−3.1%$ -28,610
Analysis includes fully phased-in income tax elimination, sales tax rate increase, grocery tax rate reduction, and cigarette tax increase. It does not include the impact of sales tax base expansion, but such an expansion would only make the overall proposal more regressive - shifting more of the impact onto lower- and middle-income taxpayers.