Under the new laws, a wife's deduction will be raised to 30 percent of income earned, while the husband's will remain at 20 percent--the same as for single individuals.
美國在一九八四至一九八六年間全面修改聯邦所得稅法，採行被譽為「二次革命」的新稅制，將所得稅率減化為百分之十五與百分之廿八兩級。