An individual taxpayer receiving $150,000 would pay $427 less than the current $8,550 liability.

The new study was based on audits of 46,000 individual taxpayers.

If individual taxpayers have to make up that loss it would cost them each about $32 annually.

For most individual taxpayers, tax return preparation is relatively simple.

An individual taxpayer must report his or her total income for the year.

Loss of those taxes, the officials say, could cost individual taxpayers in the local school district an additional $200 or more a year.

The amount of the tax cut and the breakdown for individual taxpayers still have to be worked out.

In a nation with more than 170 million individual taxpayers, that is a tiny number.

That was much higher than the corresponding 9.7 percent paid by the average individual taxpayer in the same period.

"The individual taxpayer might not notice these things," he said.