It is definitively only on the marginal income above the new bracket. It always had been that way and is some thing many don't realize when passing judgement. With exception of those who earn so little they pay nothing, we all pay the same for the first fifty grand, seventy five grand, two hundred grand, million, etc. Deductions and shit factor in to what any individual ends up paying, and those favor everyone but the middle class. But so far as the base income tax goes, higher rates are always only on the higherincome dollars.