Several weeks ago, Congressman Richard E. Neal (D-MA), Chairman of the House Ways and Means committee, released legislative proposals for COVID economic relief to be considered under the budget reconciliation process. These proposals are modeled after President Joe Biden’s proposed $1.9T stimulus package. One major element of the proposal is an expansion of the Child Tax Credit (CTC), similar to the plan envisioned in Biden’s campaign proposal.
The Biden/Neal proposal arrived days after Senator Mitt Romney (R-UT) released a plan (dubbed the Family Security Act) to consolidate several forms of federal child assistance into a single, expanded child benefit.
Each proposal would entail significant changes to the structure of child benefits in the United States. In particular, the proposals would extend the full value of benefits to families with little or no income who, under current law, are partially or fully excluded from the CTC. The proposed changes would therefore affect some adults’ work incentives. In this brief, we present estimates of effective marginal tax rates on wage earnings—the tax rate on the next dollar of income from working—by family structure and income group under each proposal.1
Under current law, the CTC provides a credit of up to $2,000 per child aged 16 and younger who are US citizens. The credit is partially refundable, meaning that some families with low incomes are not eligible for the full value of the credit. A family for whom the credit’s value is larger than their federal income tax liability is eligible to receive a refund equal to 15 percent of earnings above $2,500, up to a maximum per-child value of $1,400. Currently, the credit begins phasing out for married couples with Adjusted Gross Income (AGI) of more than $400,000 ($200,000 for single parents) at a 5 percent rate. The credit is scheduled to become less generous in 2026 when the expansion enacted in the Tax Cuts and Jobs Act expires.
This proposal would raise the CTC value to $3,000 for children 17 and under with a $600 bonus for children under age 6. The credit would begin phasing out at income levels of $112,500/$150,000/$75,000 (head of household/married filing jointly/single), after which the per-child value would plateau at its current-law value of $2,000. The credit value phases out at a rate of 5 cents per additional dollar of AGI. Notably, this phaseout design is consistent with Biden’s campaign promise not to raise taxes for families making under $400,000.
Furthermore, under this proposal, families would receive advance payment of the tax credit on a monthly basis. The payments, as designed, would be handled through the Internal Revenue Service and require additional infrastructure to administer. Overpayments would be reconciled when families file 2021 tax returns.
Because this proposal is envisioned as part of a COVID-19 relief plan, the expanded CTC provision is temporary and expires in 2022. PWBM estimates that the proposal would cost $100 billion.
Senator Romney’s proposal would consolidate several child assistance programs in order to provide a more generous, fully-refundable monthly child allowance delivered monthly through the Social Security Administration.2 Unlike the Biden/Neal proposal, which is temporary, the Romney proposal calls for permanent reform. The Family Security Act would provide a child allowance of $4,200 annually ($350 per month) for children ages 0-5, and $3,000 annually ($250 per month) per child ages 6 through 17. The credit would phase out at a rate of $50 for every additional $1,000 of income above the phase out threshold ($200,000 single/$400,000 joint). This maintains the same phase out rate and thresholds as apply to the CTC under current law.
In addition, the proposal eliminates several existing forms of child benefits, some through the tax code and others through federal spending programs. On the spending side, the proposal would end Temporary Assistance for Needy Families (TANF), a block grant program that provides time-limited cash assistance to low-income families with children, and calls for additional unspecified restrictions to eligibility requirements for the Supplemental Nutrition Assistance Program (SNAP).
On the tax side, the proposal would eliminate both the Head of Household filing status, a preferential filing option that lowers effective tax rates for unmarried adults with children, and the Child and Dependent Care Tax Credit, a nonrefundable credit that covers the cost of a share of qualified childcare expenses.
The plan would also reform the Earned Income Tax Credit (EITC), a refundable wage subsidy credit which, under current law, scales the generosity of benefits by the number of children in a family. Under the proposal, the credit’s phase-in rates would be determined solely on whether the tax unit is childless or not with maximum credit values of $1,000 for childless single-filers, $2,000 for childless joint filers and single-filers with any dependents, and $3,000 for joint filers with dependents. The proposal would maintain the value of the current earned income credit for tax units with adult dependents.
Finally, the proposal would eliminate the itemized deduction for state and local taxes (the “SALT deduction”). According to Senator Romney, this provision would offset the net budget cost of the other provisions listed above.
PWBM estimates that the tax provisions of Romney proposal would cost $283 billion over ten years.
An individual’s effective marginal tax rate (EMTR) is the tax rate they face on an additional dollar of income. This rate is determined by the statutory tax rate they face (according to their bracket in the federal income tax system) and by other tax credits and incentive programs, including child benefit programs. Without child tax benefits, the average EMTR faced by households with children would be 3 percentage points higher. The changes to child tax benefits proposed in the Romney and Neal plans would alter the EMTRs families face. These changes may influence household choices about whether to work, and if so, how many hours to work.
Figure 1 shows PWBM’s estimates of overall EMTRs—including the EITC, CTC, and other taxes and transfers in the tax code—under current law, the Biden/Neal CTC proposal, and the provisions of Romney’s Family Security Act that affect child benefits.3 The effective marginal tax rate on labor income is calculated using the PWBM Tax Module for each tax unit. We calculate the average EMTRs within AGI groups of $5,000 increments, as well as by marital status and presence of children.
Proposed changes to the phase-in and phase-out structures for the CTC and EITC would be the main source of changes to EMTRs and labor incentives. For example, both the Romney and Neal plans would make the child credit (or child allowance) fully refundable, eliminating phase-in of the benefit. For families currently in this phase-in range, under full refundability each additional dollar of earned income would no longer result in an increase in credit value. The EMTR these families face would rise under the proposed plan.
Under the Biden/Neal proposal, individuals and families without children do not see any change in their EMTRs from current law.
The Romney proposal increases the EITC benefit for childless families, however, resulting in negative marginal tax rates for low-income childless families. Under the Romney proposal, on average, joint filers without dependents earning under $20,000 in AGI would see a 6.7 percentage point decrease in their EMTR.
Both proposals would affect the EMTR faced by joint and individual filers with children. As discussed earlier, full refundability of the proposed child credit (and child allowance) raises EMTRs for low-income families with children. Relative to current law, married families with any children and earning less than $45,000 would face EMTRs 4.4 percentage points higher under Romney’s FSA and 6 percentage points higher under the Biden-Neal proposal. Although both the Biden/Neal and Romney proposals would raise EMTRs from their lowest point (less than -35 percent under current law), both proposals would maintain the steep increase in marginal tax rates as low-income families phase out of various forms of federal assistance.
The Biden-Neal proposal would also raise EMTRs for higher-income families with children. Families with AGI between $150,000 and $200,000 would see the tax rate on each additional dollar of income rise by nearly 3 percentage points, on average. This is a result of their falling in the first phase-out range of the proposed CTC.
Head of household filers in the low end of the income distribution would see similar increases to their EMTRs as married filers with children. Under the Romney proposal, those who currently file under head of household status with between $50,000 and $80,000 in AGI would see a 6.4 percentage point increase- in their EMTRs on average due to the proposed elimination of head of household status. Under the Biden-Neal proposal, head of household filers with AGI between $110,000 and $140,000 would see a 2.5 percentage point increase in EMTRs on average, as these families would fall in the first phase-out range of the proposed CTC.
This analysis was conducted by Victoria Osorio and John Ricco. Prepared for the website by Mariko Paulson.
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This post compares the portion of each proposal that affects child benefits. Of the Biden-Neal stimulus proposal, we only compare the provision that would expand the Child Tax Credit. Of the Family Security Act, we model the following provisions: proposed Child Allowance and CTC repeal, simplified EITC, Child and Dependent Care Credit (CDCTC) elimination, and elimination of Head of Household status. The FSA also proposes eliminating the SALT deduction, eliminating TANF, and modifications to SNAP eligibility, all of which are excluded from this analysis. ↩
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Our analysis in this post considers marginal tax rates for those who receive benefits under each proposal, and so we do not consider here how differences in program design may affect participation rates or administration of each proposal. ↩
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That is, we do not include the effects of eliminating the SALT deduction in these figures. This analysis is focused on provisions affecting child benefits only. ↩
IncomeGroup AGI Baseline Biden Romney Family Type 1 Negative AGI -2.37E-04 -2.07E-04 -8.64E-04 Overall 2 0 -0.047874428 -0.04244404 -0.066769222 Overall 3 5,000 -0.098844553 -0.075135125 -0.080650889 Overall 4 10,000 -0.015556352 0.003881212 0.051868095 Overall 5 15,000 0.03117995 0.06067197 0.08256502 Overall 6 20,000 0.096456324 0.120741898 0.112190233 Overall 7 25,000 0.130797945 0.152560294 0.15393559 Overall 8 30,000 0.152141098 0.168244067 0.169140669 Overall 9 35,000 0.161590562 0.17283605 0.161035957 Overall 10 40,000 0.155268828 0.163122211 0.148110075 Overall 11 45,000 0.151527096 0.154556518 0.145395289 Overall 12 50,000 0.151172054 0.152706963 0.15188064 Overall 13 55,000 0.177717252 0.178759534 0.187302565 Overall 14 60,000 0.172102844 0.173032473 0.187792726 Overall 15 65,000 0.174418844 0.174509465 0.187061822 Overall 16 70,000 0.173791938 0.174198 0.183581099 Overall 17 75,000 0.177303833 0.177499518 0.177892275 Overall 18 80,000 0.175128244 0.175074708 0.175706509 Overall 19 85,000 0.174007037 0.17336892 0.173716264 Overall 20 90,000 0.160834596 0.160644473 0.160497727 Overall 21 95,000 0.159607175 0.159137138 0.158793232 Overall 22 100,000 0.160121313 0.158957988 0.159826282 Overall 23 105,000 0.185545422 0.184538154 0.184939548 Overall 24 110,000 0.216096456 0.215934454 0.215109471 Overall 25 115,000 0.219988368 0.220615392 0.219114233 Overall 26 120,000 0.225130062 0.225849869 0.224293549 Overall 27 125,000 0.224860601 0.22573484 0.224100457 Overall 28 130,000 0.224569046 0.225090461 0.224344431 Overall 29 135,000 0.225108487 0.225432852 0.225057938 Overall 30 140,000 0.223165895 0.223090549 0.222855114 Overall 31 145,000 0.22393562 0.223924932 0.223383494 Overall 32 150,000 0.22402195 0.242656792 0.223962637 Overall 33 155,000 0.225930451 0.246900443 0.225460478 Overall 34 160,000 0.239591252 0.260406362 0.239231565 Overall 35 165,000 0.241313329 0.260853973 0.24135205 Overall 36 170,000 0.238185139 0.252222316 0.238185139 Overall 37 175,000 0.242972053 0.255620927 0.243278406 Overall 38 180,000 0.227141728 0.241421357 0.227337273 Overall 39 185,000 0.234114021 0.247052485 0.234377961 Overall 40 190,000 0.231763635 0.238842887 0.231738907 Overall 41 195,000 0.235038118 0.241057904 0.235046132 Overall 42 200,000 0.240767139 0.24903558 0.243085165 Overall 43 205,000 0.244547734 0.249628355 0.247119028 Overall 44 210,000 0.265084383 0.261514433 0.260542246 Overall 45 215,000 0.252104887 0.252002743 0.253050919 Overall 46 220,000 0.253961517 0.249562359 0.249900978 Overall 47 225,000 0.251651957 0.252966448 0.252008254 Overall 48 230,000 0.25109639 0.25176946 0.251315539 Overall 49 235,000 0.254070392 0.255016158 0.255590957 Overall 50 240,000 Overall 51 245,000 Overall 52 250,000 Overall 53 255,000 Overall 54 260,000 Overall 55 265,000 Overall 56 270,000 Overall 57 275,000 Overall 58 280,000 Overall 59 285,000 Overall 60 290,000 Overall 61 295,000 Overall 62 300,000 Overall 1 Negative AGI -4.88E-04 -4.88E-04 -0.004011546 Married_NoKids 2 0 -0.013927374 -0.013927374 -0.074248077 Married_NoKids 3 5,000 -0.00967467 -0.00967467 -0.077497544 Married_NoKids 4 10,000 -0.004404774 -0.004404774 -0.094668858 Married_NoKids 5 15,000 0.013344985 0.013344985 -0.040862477 Married_NoKids 6 20,000 0.006355245 0.006355245 0.027554292 Married_NoKids 7 25,000 0.099856173 0.099856173 0.115300376 Married_NoKids 8 30,000 0.128471644 0.128471644 0.157344811 Married_NoKids 9 35,000 0.124122653 0.124122653 0.124099769 Married_NoKids 10 40,000 0.127872046 0.127872046 0.127872046 Married_NoKids 11 45,000 0.152251786 0.152251786 0.152199493 Married_NoKids 12 50,000 0.155703 0.155703 0.155703 Married_NoKids 13 55,000 0.157912475 0.157912475 0.157912475 Married_NoKids 14 60,000 0.143364321 0.143364321 0.143364321 Married_NoKids 15 65,000 0.14614844 0.14614844 0.14614844 Married_NoKids 16 70,000 0.15131938 0.15131938 0.15131938 Married_NoKids 17 75,000 0.149476195 0.149476195 0.149476195 Married_NoKids 18 80,000 0.146499389 0.146499389 0.146499389 Married_NoKids 19 85,000 0.138345763 0.138345763 0.138345763 Married_NoKids 20 90,000 0.128472245 0.128472245 0.128472245 Married_NoKids 21 95,000 0.127633562 0.127633562 0.127633562 Married_NoKids 22 100,000 0.124293024 0.124293024 0.124293024 Married_NoKids 23 105,000 0.164992007 0.164992007 0.164992007 Married_NoKids 24 110,000 0.213601218 0.213601218 0.213601218 Married_NoKids 25 115,000 0.217109354 0.217109354 0.217109354 Married_NoKids 26 120,000 0.221520649 0.221520649 0.221520649 Married_NoKids 27 125,000 0.221942226 0.221942226 0.221942226 Married_NoKids 28 130,000 0.220706963 0.220706963 0.220706963 Married_NoKids 29 135,000 0.222653594 0.222653594 0.222653594 Married_NoKids 30 140,000 0.221581619 0.221581619 0.221581619 Married_NoKids 31 145,000 0.219730406 0.219730406 0.219730406 Married_NoKids 32 150,000 0.223645984 0.223645984 0.223645984 Married_NoKids 33 155,000 0.224778456 0.224778456 0.224778456 Married_NoKids 34 160,000 0.222087613 0.222087613 0.222087613 Married_NoKids 35 165,000 0.221899904 0.221899904 0.221899904 Married_NoKids 36 170,000 0.221926138 0.221926138 0.221926138 Married_NoKids 37 175,000 0.223703844 0.223703844 0.223703844 Married_NoKids 38 180,000 0.223058428 0.223058428 0.223058428 Married_NoKids 39 185,000 0.221801848 0.221801848 0.221801848 Married_NoKids 40 190,000 0.22237537 0.22237537 0.22237537 Married_NoKids 41 195,000 0.219941139 0.219941139 0.219941139 Married_NoKids 42 200,000 0.229857666 0.229857666 0.229857666 Married_NoKids 43 205,000 0.23247628 0.23247628 0.23247628 Married_NoKids 44 210,000 0.235451473 0.235451473 0.235451473 Married_NoKids 45 215,000 0.238478396 0.238478396 0.238478396 Married_NoKids 46 220,000 0.235327898 0.235327898 0.235327898 Married_NoKids 47 225,000 0.237294831 0.237294831 0.237294831 Married_NoKids 48 230,000 0.236684992 0.236684992 0.236684992 Married_NoKids 49 235,000 0.237925371 0.237925371 0.237925371 Married_NoKids 50 240,000 0.240812717 0.240812717 0.240812717 Married_NoKids 51 245,000 0.240691725 0.240691725 0.240691725 Married_NoKids 52 250,000 0.253129903 0.253129903 0.253129903 Married_NoKids 53 255,000 0.241756576 0.241756576 0.241756576 Married_NoKids 54 260,000 0.255190373 0.255190373 0.255190373 Married_NoKids 55 265,000 0.25101715 0.25101715 0.25101715 Married_NoKids 56 270,000 0.251097942 0.251097942 0.251097942 Married_NoKids 57 275,000 0.243383113 0.243383113 0.243383113 Married_NoKids 58 280,000 0.247543166 0.247543166 0.247543166 Married_NoKids 59 285,000 0.245601162 0.245601162 0.245601162 Married_NoKids 60 290,000 0.252563484 0.252563484 0.252563484 Married_NoKids 61 295,000 0.246900629 0.246900629 0.246900629 Married_NoKids 62 300,000 0.30749885 0.30749885 0.30749885 Married_NoKids 1 Negative AGI -0.02395249 -0.015254164 -0.032323311 Married_WithChildren 2 0 -0.289060442 -0.245825977 -0.197996621 Married_WithChildren 3 5,000 -0.355095994 -0.26808536 -0.197065799 Married_WithChildren 4 10,000 -0.239334042 -0.168018735 -0.159465528 Married_WithChildren 5 15,000 -0.097746845 -0.02499735 -0.056913304 Married_WithChildren 6 20,000 -0.040325676 3.56E-04 0.00423314 Married_WithChildren 7 25,000 0.086125766 0.179373588 0.120861197 Married_WithChildren 8 30,000 0.162680989 0.230542472 0.182247907 Married_WithChildren 9 35,000 0.182636025 0.233781522 0.213307841 Married_WithChildren 10 40,000 0.196277817 0.233794682 0.214636359 Married_WithChildren 11 45,000 0.222295498 0.240860119 0.217695108 Married_WithChildren 12 50,000 0.180752941 0.191034397 0.165968208 Married_WithChildren 13 55,000 0.117996388 0.123950273 0.111240031 Married_WithChildren 14 60,000 0.107615831 0.111351858 0.111204713 Married_WithChildren 15 65,000 0.115397552 0.116894872 0.116953686 Married_WithChildren 16 70,000 0.113796774 0.116375272 0.116424136 Married_WithChildren 17 75,000 0.116888482 0.116079043 0.115938296 Married_WithChildren 18 80,000 0.116954836 0.11531393 0.116911604 Married_WithChildren 19 85,000 0.117271785 0.113758692 0.113847815 Married_WithChildren 20 90,000 0.117590233 0.115724401 0.115889816 Married_WithChildren 21 95,000 0.118209222 0.116007033 0.115182821 Married_WithChildren 22 100,000 0.118462522 0.114337127 0.115239074 Married_WithChildren 23 105,000 0.163223244 0.159763438 0.160533865 Married_WithChildren 24 110,000 0.203585128 0.200511053 0.200208908 Married_WithChildren 25 115,000 0.212169895 0.210531815 0.209662316 Married_WithChildren 26 120,000 0.219248266 0.216896564 0.217081568 Married_WithChildren 27 125,000 0.219450403 0.218009527 0.217451321 Married_WithChildren 28 130,000 0.219975018 0.219608823 0.219439646 Married_WithChildren 29 135,000 0.220945483 0.220671562 0.220671562 Married_WithChildren 30 140,000 0.218745163 0.218059668 0.218059668 Married_WithChildren 31 145,000 0.220020729 0.219461092 0.219163839 Married_WithChildren 32 150,000 0.219081556 0.260706953 0.218946924 Married_WithChildren 33 155,000 0.22004957 0.263841245 0.219062182 Married_WithChildren 34 160,000 0.247712733 0.287772415 0.247016491 Married_WithChildren 35 165,000 0.257877108 0.300552376 0.25796212 Married_WithChildren 36 170,000 0.250861553 0.283064794 0.250861553 Married_WithChildren 37 175,000 0.260450213 0.291138953 0.260450213 Married_WithChildren 38 180,000 0.220677714 0.250233103 0.220678366 Married_WithChildren 39 185,000 0.221539758 0.250210046 0.221570997 Married_WithChildren 40 190,000 0.220571516 0.235639693 0.220518592 Married_WithChildren 41 195,000 0.221913564 0.23394188 0.221913564 Married_WithChildren 42 200,000 0.230057152 0.244255106 0.230054128 Married_WithChildren 43 205,000 0.23373514 0.242238349 0.23373514 Married_WithChildren 44 210,000 0.236130347 0.242021475 0.235915351 Married_WithChildren 45 215,000 0.233435415 0.236219172 0.233435415 Married_WithChildren 46 220,000 0.239853242 0.241116539 0.239743468 Married_WithChildren 47 225,000 0.237871979 0.238204636 0.237871979 Married_WithChildren 48 230,000 0.238618974 0.239721971 0.238618974 Married_WithChildren 49 235,000 0.237906296 0.238038711 0.237906296 Married_WithChildren 50 240,000 0.241763577 0.242616697 0.241763577 Married_WithChildren 51 245,000 0.2330477 0.2330477 0.2330477 Married_WithChildren 52 250,000 0.254239189 0.254239189 0.254239189 Married_WithChildren 53 255,000 0.246438047 0.246438047 0.246438047 Married_WithChildren 54 260,000 0.249050647 0.249050647 0.249050647 Married_WithChildren 55 265,000 0.240794445 0.240794445 0.240794445 Married_WithChildren 56 270,000 0.242745553 0.242745553 0.242728908 Married_WithChildren 57 275,000 0.244523983 0.244523983 0.244523983 Married_WithChildren 58 280,000 0.247724682 0.247724682 0.247724682 Married_WithChildren 59 285,000 0.245569713 0.245569713 0.245569713 Married_WithChildren 60 290,000 0.241928983 0.241928983 0.241928983 Married_WithChildren 61 295,000 0.244153189 0.244084206 0.244071239 Married_WithChildren 62 300,000 0.317343199 0.318303299 0.322521008 Married_WithChildren 1 Negative AGI -0.057148505 -0.041052762 -0.079630468 HeadOfHousehold 2 0 -0.351191769 -0.297616309 -0.242139641 HeadOfHousehold 3 5,000 -0.426676417 -0.323944948 -0.212868748 HeadOfHousehold 4 10,000 -0.20984121 -0.148363434 -0.038656709 HeadOfHousehold 5 15,000 -0.058576968 0.014277241 0.074641897 HeadOfHousehold 6 20,000 0.128317022 0.204218326 0.171753084 HeadOfHousehold 7 25,000 0.161279076 0.219935894 0.236782955 HeadOfHousehold 8 30,000 0.201976274 0.237582215 0.248054325 HeadOfHousehold 9 35,000 0.23933745 0.262026371 0.21923829 HeadOfHousehold 10 40,000 0.214129447 0.22698614 0.165035031 HeadOfHousehold 11 45,000 0.164496429 0.165817673 0.132715704 HeadOfHousehold 12 50,000 0.124263027 0.123863254 0.142524077 HeadOfHousehold 13 55,000 0.117744809 0.116856998 0.203625622 HeadOfHousehold 14 60,000 0.120620491 0.121648097 0.21473448 HeadOfHousehold 15 65,000 0.120452577 0.119012358 0.216279958 HeadOfHousehold 16 70,000 0.138696955 0.137594958 0.217386685 HeadOfHousehold 17 75,000 0.208067301 0.209925649 0.217837618 HeadOfHousehold 18 80,000 0.248592172 0.24833461 0.254940361 HeadOfHousehold 19 85,000 0.253826536 0.252505446 0.258478557 HeadOfHousehold 20 90,000 0.218478372 0.218482783 0.219233469 HeadOfHousehold 21 95,000 0.221184138 0.221167735 0.221398659 HeadOfHousehold 22 100,000 0.219587056 0.220420347 0.229762819 HeadOfHousehold 23 105,000 0.228990074 0.228990074 0.233541331 HeadOfHousehold 24 110,000 0.235124755 0.249364388 0.237495793 HeadOfHousehold 25 115,000 0.238039 0.264825704 0.238285063 HeadOfHousehold 26 120,000 0.239601937 0.271619235 0.240300591 HeadOfHousehold 27 125,000 0.240108043 0.27826759 0.241361958 HeadOfHousehold 28 130,000 0.241824767 0.263119494 0.242077588 HeadOfHousehold 29 135,000 0.239382178 0.25455087 0.241691628 HeadOfHousehold 30 140,000 0.239555057 0.246978918 0.239546864 HeadOfHousehold 31 145,000 0.247929065 0.257104443 0.242609792 HeadOfHousehold 32 150,000 0.24095615 0.247916908 0.24095615 HeadOfHousehold 33 155,000 0.241699602 0.244345149 0.241699602 HeadOfHousehold 34 160,000 0.243342838 0.247657596 0.243342838 HeadOfHousehold 35 165,000 HeadOfHousehold 36 170,000 HeadOfHousehold 37 175,000 HeadOfHousehold 38 180,000 HeadOfHousehold 39 185,000 HeadOfHousehold 40 190,000 HeadOfHousehold 41 195,000 HeadOfHousehold 42 200,000 HeadOfHousehold 43 205,000 HeadOfHousehold 44 210,000 HeadOfHousehold 45 215,000 HeadOfHousehold 46 220,000 HeadOfHousehold 47 225,000 HeadOfHousehold 48 230,000 HeadOfHousehold 49 235,000 HeadOfHousehold 50 240,000 HeadOfHousehold 51 245,000 HeadOfHousehold 52 250,000 HeadOfHousehold 53 255,000 HeadOfHousehold 54 260,000 HeadOfHousehold 55 265,000 HeadOfHousehold 56 270,000 HeadOfHousehold 57 275,000 HeadOfHousehold 58 280,000 HeadOfHousehold 59 285,000 HeadOfHousehold 60 290,000 HeadOfHousehold 61 295,000 HeadOfHousehold 62 300,000 HeadOfHousehold