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2016 proposal: independent revenue estimate
Tax Policy Center projected $6.8 trillion less revenue over ten years without growth effects, with high-income households benefiting most. This was an estimate, not an outcome.
2016 campaign: business tax overhaul
Rubio proposed a 25% business rate, immediate investment expensing, territorial taxation, and ending business interest deductions in his 2016 campaign.
2016 campaign: individual taxes and family credits
Rubio’s 2016 proposal used 15%, 25%, and 35% brackets, a $2,000 personal credit ($4,000 jointly), and an additional child credit up to $2,500.