Progressive means that each marginal dollar over the threshold is taxed , so for example once your bro in law makes $ 37 , 500 in AGI he then pays 25 %, but up until that amount he is paying 12 %. In the current system once he his just over 13 k then pays 15 % up to 50 k then 25 %. So my point is that you can ' t just eyeball the rate and say 12 % vs 10 %, you have to factor in the the change in what is allowed for deductions and perform the calculation . Some people will lose and some others will gain . I personally could gain by about $ 4 k wife who works plus one kid . <| sep |> So many of these questions belong in rrelationships . Just let it go and move on . <| sep |> Can someone actually gild this guy I can ' t I ' m poor . EDIT Why am I getting downvoted ? I just praised a man who is trying to prevent suicide !