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Just for the record, JCT uses for its tax expenditure distribution tables:
Income classifier = AGI + tax-exempt interest + employer contributions for health and life insurance + employer-share of FICA taxes + workers comp + nontaxable SS benefits + insurance value of Medicare benefits + AMT preference items + tax-excluded items of foreign income.
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It may be desirable to use a modified AGI that more closely resembles the
Dan
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