The result would be big tax cuts for a few rich households, who do not benefit much from tax deductions, and increases for middle and upper-middle income taxpayers, who depend upon them.

结果将是少数富裕家庭的税收大规模削减，而中等及中等偏上收入的纳税人的赋税将增加，前者并不主要受益于课税减免； 后者却依赖于课税减免。

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For instance, while it would protect about 25 million middle- and upper-middle income households from the dreaded Alternative Minimum Tax, it would do so for 2012 only.

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Although low- and middle-income households remain financially stressed, upper-income households appear to have weathered the downturn in stronger fashion.

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He has significant changes to the tax code that would provide large tax benefits to upper-income households, while shifting the burden onto middle and lower-income households.

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