[Anonymous]

https://howmuch.net/

Most people in the 15% bracket would drop down to a 12% rate. But a tiny sliver of top earners in this bracket (earning between $37,500 and $37,650) would have the misfortune of seeing their effective tax rate go up by 10 percentage points, to 25%.

Their AGI within that $150 sliver would be taxed at a higher marginal rate, but their AGI previously in the 15% bracket would be taxed at a 12% marginal rate, for a lower effective tax rate.