marriage penalty is more obvious even for lower income

when you compared married with 2 single head of household, instead of singles.

The philosophy behind the tax code is at leaast obsolete in morden days. 

When two people make 300k combined, paying 100k in tax, spending 100k, that leaves 100k for saving. 100k and 120k is 20% difference.

You know what, 100k saving a year, you need to work like dogs for 10 years to buy a 1M houses, which most likely just a normal single family house in metro area. Then work another 20 years to save for retirement.

In this example, 20K a year makes a huge difference. The income level is just "normal" in my opinion. Obama thinks that is rich. He wants sacrifice people's budget target for the government overspending.

It is very discouraging. White house is out of touch.