Biden has not enacted any new tax laws and did not raise federal income tax rates. Changes to the federal income tax rate would require a new tax law which has not occurred under Biden.
The federal income tax rate under Biden is the same as under Trump.[1] However, middle-class tax breaks under Trump's 2017 tax law started to sunset in 2022 and the remainder will sunset in 2025.
In 2017 the federal income tax rate for individuals was reduced but most tax deduction for middle income earners were eliminated of limited.
Republicans voted not to restore these middle-class deductions:
The 2017 Child Tax Credit expired in 2022.
Moving expense deduction was eliminated.
Child support payments are no longer deductible.
Interest deductions for home equity loans and home equity lines of credit were eliminated.
Deductions for unreimbursed job-related expenses (work clothes, uniforms, teacher purchased school supplies, etc.)
Deductions for state and local income taxes were reduced and capped.
Sunsetting of middle-class tax breaks under the 2017 law result in higher federal income tax liabilities.
Median household income in Westmoreland County under first three years of Biden administration increased by 11.6%.[4],[5] Nearly double the last three years of Trump administration (6.2% increase).
Individuals and families may be paying more in taxes in absolute terms (i.e., higher income means more dollars paid in federal income tax) but the tax rate remained unchanged.
What has changed is that under Trump's 2017 tax package some middle-class tax breaks expired in 2022 and most of the remainder will expire in 2025. Elimination of middle-income tax breaks increased tax liabilities in 2022 and will do so again in 2025.
But Biden had nothing to do with the sunsetting of middle-class deductions. That rests with Trump and Republican legislators.
[2] https://www.cbpp.org/research/federal-tax/the-2017-trump-tax-law-was-skewed-to-the-rich-expensive-and-failed-to-deliver
[3] https://www.investopedia.com/tax-deductions-that-are-going-away-4582165#:~:text=Eliminated%20deductions%20include%20those%20for,%2C%20tax%20preparation%2C%20and%20hobbies.
[4]https://datacommons.org/tools/timeline#place=geoId%2F42&statsVar=Median_Income_Household&chart=%7B%22income-none%22%3A%7B%22pc%22%3Afalse%2C%22delta%22%3Afalse%7D%7D
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