Income Groups Shares of Total Taxes as % of Income Under Pre-TCJA Taxes as % of Income Under Current Law
Group Income Range Average Cash Income Income Taxes Pre-TCJA Taxes Current Law Federal Taxes State & Local Taxes Total Taxes Federal Taxes State & Local Taxes Total Taxes
Lowest 20%Less than $24,000$14,4002.8%1.9%2.0%8.3%12.8%21.1%7.6%12.8%20.4%
Second 20%$24,000–$43,000$33,8006.6%5.0%5.0%12.1%11.4%23.6%11.0%11.4%22.4%
Middle 20%$43,000–$70,000$55,50011.0%9.4%9.5%15.7%11.1%26.8%14.4%11.1%25.5%
Fourth 20%$70,000–$119,000$90,80018.1%16.9%17.0%18.6%10.6%29.1%17.2%10.6%27.8%
Next 15%$119,000–$263,000$167,20025.3%25.5%25.8%21.8%9.7%31.5%20.5%9.7%30.2%
Next 4%$263,000–$644,000$382,60015.5%16.8%16.3%24.3%9.3%33.7%21.7%9.3%31.0%
Top 1%$644,000 or more$2,012,40020.9%24.5%24.3%26.7%9.9%36.6%24.5%9.9%34.4%
ALL $95,900100.0%100.0%100.0%21.0%10.2%31.2%19.3%10.2%29.5%
Bottom 99%Less than $644,000$80,10079.4%75.5%75.7%19.4%10.3%29.7%17.9%10.3%28.2%