“As shown in Table 1 below, the Tax Foundation estimates that there will be 47 million tax returns with zero income tax liability in 2009 under current law. That’s one-third of all tax returns, and those 47 million tax returns represent 96 million individuals.”
The article goes on to explain that the 33% of filers with 0 tax liability is estimated to increase to 44% under Obama’s plan and 43% under McCain’s plan.