The 2017 act widened the singles’ tax penalty affecting black taxpayers

Evidence

For example, in 2020, a married taxpayer with 50,000 of taxable income is subject to a marginal tax rate of 12 percent—their last dollar of income is taxed at 12 percent. A single taxpayer with 50,000 of household income is subject to a marginal tax rate of 22 percent. Ultimately, the 2017 Tax Cuts and Jobs Act did what tax policy has always done: prioritized shifts in recognition of white cultural norms at the expense of black cultural norms. — Dorothy A. Brown, The Whiteness of Wealth, 152

Categorization

• ADDENDUM: Connects to racial wealth gap mechanics; the singles-vs-married rate spread (12% vs 22%) is concrete mechanism data.