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Statement·policy plan·said 2017-11-15

80 percent of the (individual mandate) tax falls on those who make $50,000 a year or less.

Where they said it

No source recorded.

Verdict
True
2017-11-17
Reasoning

IRS 2015 data shows 79% of returns paying the individual mandate penalty came from filers earning under $50,000 — closely matching Thune's 80% figure for the number of returns. The share of dollars collected from that group was lower (around 60%), but Thune's office clarified he was referring to returns, not revenue.

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