top rate increase from 37% to 39%, this is only 2% raise for high incomes.
However, there is a proposal to impose payroll tax again for income above $400,000. Notice this 400,000 limit is for one's salary, not for family adjusted gross income. Currently payroll tax is imposed to only income less than 142K. With this plan, payroll ltax will be imposed on salaries under 142K, and above 400K. The portion of salary between 142K and 400K have no payroll tax.
Payroll tax is 12.4%, contributed by employee and employer.