Tax policy is shaping up to be one of the major issues of the 2016 presidential campaign. Below, we’ve compiled every tax proposal that this season’s presidential candidates have offered during the campaign. This chart will be updated as candidates issue more detailed tax plans in the coming months.
To learn more about this chart, see this post. To download a printable comparison of presidential tax plans, see this post.
To select from different candidates and issues, click the blue arrow buttons below to expand the selection menus.
Candidates⋀
- Jeb Bush
- Ben Carson
- Lincoln Chafee
- Chris Christie
- Hillary Clinton
- Ted Cruz
- Carly Fiorina
- Jim Gilmore
- Lindsey Graham
- Mike Huckabee
- Bobby Jindal
- Gary Johnson
- John Kasich
- Lawrence Lessig
- Martin O’Malley
- George Pataki
- Rand Paul
- Rick Perry
- Marco Rubio
- Bernie Sanders
- Rick Santorum
- Donald Trump
- Scott Walker
- Jim Webb
- Select All
Issues⋀
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- Rates on Ordinary Income
- Itemized Deductions
- Credits
- Alternative Minimum Tax
- Rates on Capital Gains and Dividends
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- Rate
- Capital Investment
- International Income
- Pass-through BusinessA pass-through business is a sole proprietorship, partnership, or S corporation that is not subject to the corporate income tax; instead, this business reports its income on the individual income tax returns of the owners and is taxed at individual income tax rates. Income
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- Payroll Taxes
- Estate TaxAn estate tax is imposed on the net value of an individual’s taxable estate, after any exclusions or credits, at the time of death. The tax is paid by the estate itself before assets are distributed to heirs.
- Other Taxes
- Select All
Candidate Comparison
| Issue | Plan |
|---|---|
Income Tax: Rates on Ordinary Income |
Jeb BushEstablishes three tax brackets, with rates of 10%, 25%, and 28%. The top rate applies to taxable income over $85,750 for single filers and $141,200 for joint filers. Increases the standard deduction to $11,300 for single filers and $22,600 for joint filers. Ben CarsonEstablishes a flat rate of 14.9% on all ordinary income. Alters the standard deduction and personal exemption to exempt wage income under 150% of the federal poverty level of a filer. Lincoln ChafeeAdds a new bracket with a rate of approximately 45%, for income over $750,000. Increases the personal exemption by $1000. Chris ChristieEstablishes three brackets, with a top rate of 28% and a bottom rate of 8%. Hillary ClintonAdds a 4% surtax on income over $5 million. Ted CruzEstablishes a flat rate of 10% on all ordinary income. Increases the standard deduction to $10,000 per filer. Carly FiorinaNo specific proposal. Jim GilmoreEstablishes three tax brackets, with rates of 10%, 15%, and 25%. Lindsey GrahamEstablishes a flat rate “in the high teens or low twenties.” Mike HuckabeeEliminates the individual income tax. Creates a federal sales tax at a rate of 23%, with monthly rebates. This proposal is often referred to as the FairTax, and is equivalent to a rate of 30% on the pre-tax price of goods and services. Bobby JindalEstablishes three tax brackets, with rates of 2%, 10%, and 25%. The top rate applies to taxable income over $90,000 for single filers and $180,000 for joint filers. Eliminates the standard deduction and the personal exemption. Gary JohnsonNo specific proposal. John KasichEstablishes three brackets, with a top rate of 28%. Lawrence LessigNo specific proposal. Martin O’MalleyNo specific proposal. George PatakiNo specific proposal. Rand PaulEstablishes a flat rate of 14.5% on all ordinary income. Increases the standard deduction to $15,000 per filer. Increases the personal exemption to $5,000 per person. Rick PerryNo specific proposal. Marco RubioEstablishes three brackets of 15%, 25%, and 35%. The top rate applies to taxable income over $150,000 for single filers and $300,000 for joint filers. Bernie SandersEstablishes four new brackets of 37%, 43%, 48%, and 52%. The top rate applies to taxable income over $10 million. Raises the rate of all other brackets by 2.2%. Rick SantorumEstablishes a flat rate of 20% on all ordinary income. Donald TrumpEstablishes three tax brackets, with rates of 12%, 25% and 33%. Scott WalkerNo specific proposal. Jim WebbNo specific proposal. |
Income Tax: Itemized Deductions |
Jeb BushEliminates the state and local income tax deduction. Caps all remaining deductions, besides the charitable deduction, at 2 percent of adjusted gross income. Eliminates the Pease limitation on itemized deductions. Ben CarsonEliminates all itemized deductions. Lincoln ChafeeNo specific proposal. Chris ChristieEliminates all itemized deductions except for the charitable deduction and the mortgage interest deduction. Hillary ClintonCaps the tax benefit of itemized deductions at 28% of the deduction. Ted CruzEliminates all itemized deductions except for the charitable deduction and the mortgage interest deduction. Carly FiorinaNo specific proposal. Jim GilmoreNo specific proposal. Lindsey GrahamNo specific proposal. Mike HuckabeeEliminates all deductions. Creates a federal sales tax at a rate of 23%, with monthly rebates. This proposal is often referred to as the FairTax, and is equivalent to a rate of 30% on the pre-tax price of goods and services. Bobby JindalEliminates all itemized deductions, except for the charitable deduction and the mortgage interest deduction. Caps the mortgage interest deduction at $500,000 of acquisition debt. Eliminates the Pease limitation on itemized deductions. Gary JohnsonNo specific proposal. John KasichNo specific proposal. Lawrence LessigNo specific proposal. Martin O’MalleyNo specific proposal. George PatakiNo specific proposal. Rand PaulEliminates all itemized deductions except for the charitable deduction and the mortgage interest deduction. Rick PerryNo specific proposal. Marco RubioEliminates all itemized deductions except for the charitable deduction and the mortgage interest deduction. Caps the mortgage interest deduction at $300,000 of acquisition debt. Bernie SandersCaps the tax benefit of itemized deductions at 28% of the deduction for households with over $250,000 in income. Eliminates the Pease limitation on itemized deductions. Rick SantorumEliminates all itemized deductions except for the charitable deduction and the mortgage interest deduction. Caps the mortgage interest deduction at $25,000 of interest payments. Donald TrumpPhases out all deductions except for the charitable deduction and the mortgage interest deduction. Scott WalkerNo specific proposal. Jim WebbNo specific proposal. |
Income Tax: Credits |
Jeb BushDoubles the Earned Income Tax Credit for childless filers, and expands it for filers between 21 and 24. Ben CarsonEliminates all credits except for the foreign tax credit. Lincoln ChafeeNo specific proposal. Chris ChristieNo specific proposal. Hillary ClintonCreates a new tax credit of up to $1,200 for caregivers. Ted CruzEliminates all credits except for the earned income tax credit and the child tax credit. Expands the earned income tax credit by 20%. Carly FiorinaNo specific proposal. Jim GilmoreEstablishes a family tax credit of $4,300 forall households living in poverty. Lindsey GrahamNo specific proposal. Mike HuckabeeEliminates all credits. Creates a federal sales tax at a rate of 23%, with monthly rebates. This proposal is often referred to as the FairTax, and is equivalent to a rate of 30% on the pre-tax price of goods and services. Bobby JindalReplaces the personal exemption with a nonrefundable credit for dependents. Transfers the earned income tax credit to the payroll tax. Gary JohnsonNo specific proposal. John KasichIncreases the Earned Income Tax Credit by 10% Lawrence LessigNo specific proposal. Martin O’MalleyNo specific proposal. George PatakiNo specific proposal. Rand PaulEliminates all credits except for the earned income tax credit and the child tax credit. Rick PerryNo specific proposal. Marco RubioEstablishes an additional child credit of $2,500, used to offset income and payroll taxes. Replaces the standard deduction, personal exemption, and 10% bracket with a refundable personal credit. Bernie SandersNo specific proposal. Rick SantorumReplaces the standard deduction, personal exemption, and Earned Income Tax Credit with a refundable personal credit of $2,750. Donald TrumpNo specific proposal. Scott WalkerNo specific proposal. Jim WebbNo specific proposal. |
Income Tax: Alternative Minimum Tax |
Jeb BushEliminates the alternative minimum tax. Ben CarsonEliminates the Alternative Minimum Tax. Lincoln ChafeeNo specific proposal. Chris ChristieNo specific proposal. Hillary ClintonCreates a new minimum 30 percent rate on individuals earning over $1 million. Ted CruzEliminates the Alternative Minimum Tax. Carly FiorinaNo specific proposal. Jim GilmoreNo specific proposal. Lindsey GrahamNo specific proposal. Mike HuckabeeEliminates the alternate minimum tax. Creates a federal sales tax at a rate of 23%, with monthly rebates. This proposal is often referred to as the FairTax, and is equivalent to a rate of 30% on the pre-tax price of goods and services. Bobby JindalEliminates the alternative minimum tax. Gary JohnsonNo specific proposal. John KasichNo specific proposal. Lawrence LessigNo specific proposal. Martin O’MalleyNo specific proposal. George PatakiNo specific proposal. Rand PaulEliminates the alternative minimum tax. Rick PerryNo specific proposal. Marco RubioEliminates the alternative minimum tax. Bernie SandersEliminates the alternative minimum tax. Rick SantorumEliminates the Alternative Minimum Tax. Donald TrumpEliminates the alternative minimum tax. Scott WalkerNo specific proposal. Jim WebbNo specific proposal. |
Income Tax: Rates on Capital Gains and Dividends |
Jeb BushEliminates the net investment income surtax. Taxes interest income at capital gains and dividend tax rates. Ben CarsonLowers the rate on capital gains and dividends income to 0%. Lincoln ChafeeAdds a new bracket with a rate of 28.8%, for capital gains and dividends income earned by taxpayers making over $750,000. Chris ChristieNo specific proposal. Hillary ClintonAdds a 4% surtax on income over $5 million. Raises rates on medium-term capital gains (investments held for less than six years) to between 24% and 39.6%. Ted CruzLowers the rate on capital gains and dividends income to 10%. Carly FiorinaNo specific proposal. Jim GilmoreLowers the rate on capital gains and dividends income to 0%. Lindsey GrahamNo specific proposal. Mike HuckabeeEliminates taxes on capital gains and dividends income. Creates a federal sales tax at a rate of 23%, with monthly rebates. This proposal is often referred to as the FairTax, and is equivalent to a rate of 30% on the pre-tax price of goods and services. Bobby JindalTaxes capital gains and dividends as ordinary income. Eliminates the net investment income surtax. Gary JohnsonNo specific proposal. John KasichLowers the rate on long-term capital gains to 15%. Lawrence LessigNo specific proposal. Martin O’MalleyTaxes capital gains and dividends at ordinary income rates. George PatakiNo specific proposal. Rand PaulLowers the rate on capital gains and dividends income to 14.5%. Rick PerryNo specific proposal. Marco RubioLowers the rate on capital gains and dividends income to 0%. Bernie SandersTaxes capital gains and dividends at ordinary income rates for households with incomes over $250,000. Rick SantorumRetains a 20% rate on capital gains and dividends income. Donald TrumpEliminates the net investment income surtax. Scott WalkerNo specific proposal. Jim WebbNo specific proposal. |
Corporate Income Tax: Rate |
Jeb BushLowers the top corporate rate to 20%. Ben CarsonLowers the top corporate rate to 14.9%. Lincoln ChafeeNo specific proposal. Chris ChristieLowers the top corporate rate to 25%. Hillary ClintonNo specific proposal. Ted CruzReplaces the corporate income tax with a 16% business transfer tax, which applies to all capital income and labor payments. Carly FiorinaNo specific proposal. Jim GilmoreLowers the top corporate rate to 15%. Lindsey GrahamNo specific proposal. Mike HuckabeeEliminates the corporate income tax. Creates a federal sales tax at a rate of 23%, with monthly rebates. This proposal is often referred to as the FairTax, and is equivalent to a rate of 30% on the pre-tax price of goods and services. Bobby JindalEliminates the corporate income tax. Gary JohnsonNo specific proposal. John KasichLowers the top corporate rate to 25%. Lawrence LessigNo specific proposal. Martin O’MalleyNo specific proposal. George PatakiLowers the top corporate rate to 24%. Lowers the top rate on manufacturers to 12%. Rand PaulReplaces the corporate tax with a 14.5% business transfer tax, which applies to all capital income and labor payments. Rick PerryNo specific proposal. Marco RubioLowers the top corporate rate to 25%. Bernie SandersNo specific proposal. Rick SantorumLowers the top corporate rate to 20%. Lowers the rate for manufacturing corporations to 0%, raising it gradually afterward. Donald TrumpLowers the top corporate rate to 15%. Scott WalkerNo specific proposal. Jim WebbNo specific proposal. |
Corporate Income Tax: Capital Investment |
Jeb BushMoves to full expensing of investment costs. Ben CarsonMoves to full expensing of investment costs. Lincoln ChafeeNo specific proposal. Chris ChristieMoves to full expensing of investment costs. Hillary ClintonAllows some small businesses to expense up to $1 million in capital investments. Increases the deduction for startup costs. Ted CruzMoves to full expensing of investment costs. Carly FiorinaNo specific proposal. Jim GilmoreMoves to full expensing of investment costs. Lindsey GrahamNo specific proposal. Mike HuckabeeEliminates the corporate income tax. Creates a federal sales tax at a rate of 23%, with monthly rebates. This proposal is often referred to as the FairTax, and is equivalent to a rate of 30% on the pre-tax price of goods and services. Bobby JindalNo specific proposal. Gary JohnsonNo specific proposal. John KasichMoves to full expensing of investment costs. Lawrence LessigNo specific proposal. Martin O’MalleyNo specific proposal. George PatakiNo specific proposal. Rand PaulMoves to full expensing of investment costs. Rick PerryNo specific proposal. Marco RubioMoves to full expensing of investment costs. Bernie SandersNo specific proposal. Rick SantorumMoves to full expensing of investment costs. Donald TrumpMoves to full expensing of investment costs. Scott WalkerNo specific proposal. Jim WebbNo specific proposal. |
Corporate Income Tax: International Income |
Jeb BushShifts to a territorial tax system and enacts a deemed repatriation of foreign income at an 8.75% rate. Ben CarsonShifts to a territorial tax system. Allows corporations to repatriate international income tax-free for six months, provided they use 10% of the money in enterprise zones or to create jobs for the unemployed. Lincoln ChafeeNo specific proposal. Chris ChristieEnacts a deemed repatriation of foreign income at an 8.75% rate. Hillary ClintonStrengthens rules preventing inversions. Imposes an “exit tax” on unrepatriated earnings of U.S. firms going through inversions. Ted CruzShifts to a territorial tax system and enacts a deemed repatriation of foreign income at a 10% rate. Carly FiorinaNo specific proposal. Jim GilmoreShifts to a territorial tax system. Lindsey GrahamEnacts a deemed repatriation of foreign income at a rate around 10%. Mike HuckabeeEliminates taxes on international income. Creates a federal sales tax at a rate of 23%, with monthly rebates. This proposal is often referred to as the FairTax, and is equivalent to a rate of 30% on the pre-tax price of goods and services. Bobby JindalShifts to a territorial tax system and enacts a deemed repatriation of foreign income at a 8% rate. Gary JohnsonNo specific proposal. John KasichShifts to a territorial tax system and allows repatriation of deferred earnings with no tax. Lawrence LessigNo specific proposal. Martin O’MalleyNo specific proposal. George PatakiNo specific proposal. Rand PaulShifts to a territorial tax system. Rick PerryNo specific proposal. Marco RubioShifts to a territorial tax system and enacts a deemed repatriation of foreign income at a 6% rate. Bernie SandersEnds the deferral of tax on foreign income. Creates several limits on the foreign tax credit. Revises rules about corporate inversions and foreign corporations operating domestically. Rick SantorumEnacts a deemed repatriation of foreign income at a 10% rate. Donald TrumpEnds the deferral of overseas corporate income but preserves the foreign tax credit. Enacts a deemed repatriation of foreign income at a 10% rate. Scott WalkerNo specific proposal. Jim WebbNo specific proposal. |
Corporate Income Tax: Pass-through Business Income |
Jeb BushNo specific proposal. Ben CarsonTaxes pass-through business income at 14.9%. Lincoln ChafeeNo specific proposal. Chris ChristieNo specific proposal. Hillary ClintonCreates a standard deduction for small business expenses. Ted CruzTaxes pass-through business income at 10%. Carly FiorinaNo specific proposal. Jim GilmoreTaxes pass-through business income at 15%. Taxes all pass-through business on the entity level, rather than on the individual level. Lindsey GrahamNo specific proposal. Mike HuckabeeEliminates taxes on pass-through business income. Creates a federal sales tax at a rate of 23%, with monthly rebates. This proposal is often referred to as the FairTax, and is equivalent to a rate of 30% on the pre-tax price of goods and services. Bobby JindalNo specific proposal. Gary JohnsonNo specific proposal. John KasichNo specific proposal. Lawrence LessigNo specific proposal. Martin O’MalleyNo specific proposal. George PatakiNo specific proposal. Rand PaulTaxes pass-through business income at 14.5%. Rick PerryNo specific proposal. Marco RubioTaxes pass-through business income at 25%. Bernie SandersNo specific proposal. Rick SantorumNo specific proposal. Donald TrumpTaxes pass-through business income at 15%. Scott WalkerNo specific proposal. Jim WebbNo specific proposal. |
Payroll Taxes |
Jeb BushExempts workers over 67 years old from payroll taxes. Ben CarsonEliminates the taxation of Social Security benefits and the deduction for the employer-side payroll tax. Lincoln ChafeeNo specific proposal. Chris ChristieEliminates the payroll tax for workers over 62 and under 21. Hillary ClintonNo specific proposal. Ted CruzEliminates the payroll tax. Carly FiorinaNo specific proposal. Jim GilmoreNo specific proposal. Lindsey GrahamNo specific proposal. Mike HuckabeeEliminates payroll taxes. Creates a federal sales tax at a rate of 23%, with monthly rebates. This proposal is often referred to as the FairTax, and is equivalent to a rate of 30% on the pre-tax price of goods and services. Bobby JindalEliminates the additional Medicare tax on compensation over $200,000. Gary JohnsonNo specific proposal. John KasichNo specific proposal. Lawrence LessigNo specific proposal. Martin O’MalleyApplies the Social Security payroll tax to earnings over $250,000. George PatakiNo specific proposal. Rand PaulEliminates the payroll tax. Rick PerryNo specific proposal. Marco RubioEliminates the additional Medicare tax on compensation over $200,000. Bernie SandersRaises the employer-side payroll tax rate by 6.2%. Applies the Social Security payroll tax to earnings over $250,000. Creates a new payroll tax of 0.2%, to fund paid family leave. Rick SantorumNo specific proposal. Donald TrumpNo specific proposal. Scott WalkerNo specific proposal. Jim WebbNo specific proposal. |
Estate Tax |
Jeb BushEliminates the estate tax and ends step-up basis in capital gains for estates. Ben CarsonEliminates the estate tax. Lincoln ChafeeNo specific proposal. Chris ChristieNo specific proposal. Hillary ClintonIncreases the top estate tax rate to 45%, and lowers the estate tax exclusion to $3.5 million. Ted CruzEliminates the estate tax. Carly FiorinaNo specific proposal. Jim GilmoreEliminates the estate tax. Lindsey GrahamNo specific proposal. Mike HuckabeeEliminates the estate tax. Creates a federal sales tax at a rate of 23%, with monthly rebates. This proposal is often referred to as the FairTax, and is equivalent to a rate of 30% on the pre-tax price of goods and services. Bobby JindalEliminates the estate tax. Gary JohnsonNo specific proposal. John KasichEliminates the estate tax. Lawrence LessigNo specific proposal. Martin O’MalleyNo specific proposal. George PatakiNo specific proposal. Rand PaulEliminates the estate tax. Rick PerryEliminates the estate tax. Marco RubioEliminates the estate tax. Bernie SandersIncreases the top estate tax rate to 65%, and lowers the estate tax exclusion to $3.5 million. Rick SantorumEliminates the estate tax. Donald TrumpEliminates the estate tax. Scott WalkerNo specific proposal. Jim WebbNo specific proposal. |
Other Taxes |
Jeb BushEliminates the deductibility of interest. Eliminates the personal exemption phase-out. Allows second earners to file their tax returns separately. Taxes carried interest at ordinary income rates. Ben CarsonEliminates the exclusion of fringe benefits. Eliminates the deductibility of interest and exempts interest from taxation for non-financial institutions. Lincoln ChafeeNo specific proposal. Chris ChristieMakes the research and development tax credit permanent. Hillary ClintonEstablishes business tax credits for profit-sharing and apprenticeships. Taxes carried interest at ordinary income rates. Establishes a tax on high-frequency financial transactions. Ted CruzCreates tax-free savings accounts for up to $25,000 of savings a year. Carly FiorinaNo specific proposal. Jim GilmoreNo specific proposal. Lindsey GrahamNo specific proposal. Mike HuckabeeEliminates all other taxes. Creates a federal sales tax at a rate of 23%, with monthly rebates. This proposal is often referred to as the FairTax, and is equivalent to a rate of 30% on the pre-tax price of goods and services. Bobby JindalCreates tax-free savings accounts for up to $30,000 of savings a year. Gary JohnsonNo specific proposal. John KasichDoubles the research and development credit for businesses with under $20 million in gross revenues. Lawrence LessigNo specific proposal. Martin O’MalleyEstablishes a financial transactions tax, at an unspecified rate. Taxes carried interest at ordinary income rates George PatakiTaxes carried interest at ordinary income rates. Rand PaulNo specific proposal. Rick PerryNo specific proposal. Marco RubioEliminates the head of household filing status. Removes interest income from the tax base, except for interest received by financial institutions. Provides a new tax credit for businesses that offer paid family leave. Bernie SandersEliminates the personal exemption phase-out. Establishes a financial transactions tax, at a rate between 0.005% and 0.5%, with an offsetting credit for low-income Americans. Taxes carried interest at ordinary income rates. Rick SantorumEliminates the deductibility of interest. Donald TrumpPlaces a “reasonable cap” on the deductibility of interest against the corporate income tax. Taxes carried interest at ordinary income rates. Scott WalkerNo specific proposal. Jim WebbNo specific proposal. |
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This chart includes every concrete tax proposal offered by presidential candidates since January 1st, 2015. It does not include tax policy proposals relating to healthcare, the environment, and other policy areas which do not alter major structural features of the tax code. To read more about the different issues listed in this chart, read this post. The candidates listed have been chosen based on this list from the New York Times. |
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Updates
- 2/24/2016: Bush and Gilmore have dropped out.
- 2/10/2016: Christie and Fiorina drop out.
- 2/3/2016: Paul and Santorum drop out.
- 2/2/2016: Huckabee and O’Malley drop out.
- 1/26/2016: Edits to Clinton and Sanders.
- 1/18/2016: Updates to Sanders.
- 1/12/2016: Updates to Carson and Clinton.
- 12/17/2015: Updates to O’Malley on Capital Gains, correction to Christie on Payroll Taxes, and corrections to Gilmore on Income Tax, Capital Gains, Pass-Throughs, and International Income.
- 12/10/2015: Update to Clinton on International Corporate Taxes.
- 11/11/2015: Updates to itemized deductions for Carson, Jindal, and Rubio.
- 11/2/2015: Lawrence Lessig drops out. Update to John Kasich’s position on internationally earned corporate income.
- 10/30/2015: Updated Ben Carson’s position on the estate tax. Updated Chris Christie’s position on Capital Investment.
- 10/29/2015: Added Ted Cruz’s tax plan.
- 10/28/2015: Updated Marco Rubio’s proposed brackets.
- 10/22/2015: Updated Bernie Sander’s stance on Payroll Taxes.
- 10/16/2015: Added details of John Kasich’s tax plan.
- 10/14/2015: Updated Lincoln Chafee on Individual Income Taxes and Capital Gains and Dividends Taxes based on [campaign press release](http://www.chafee2016.com/chafee-proposes-new-tax-bracket-for-wealthy/).
- 10/13/2015: Added Lawrence Lessig to candidate list. Updated Rick Santorum based on statements in the Wall Street Journal.
- 10/8/2015: Updated Carson on Corporate International Income Taxes and Clinton on Other Taxes.
- 10/7/2015: Details of Bobby Jindal’s plan added.
- 10/5/2015: Updated Hillary Clinton’s plan on the Alternative Minimum Tax.
- 9/30/2015: Updates to Marco Rubio and Donald Trump.
- 9/28/2015: Details of Donald Trump’s tax plan added.
- 9/17/2015: Updated Bobby Jindal and George Pataki in the Other category after statements made during previous night’s GOP debate.
- 9/11/2015: Updated notes to clarify which candidates are included in our list. While not presently eligible for inclusion in our list, candidate Vermin Supreme assured the Tax Foundation on Twitter that “under a Supreme administration, taxes would be the least of your worries.”
- 9/9/2015: Details of Jeb Bush’s tax plan added.