← Stephen Moore's suite
Front Door / Stephen Moore / Bracket Sandbox
Companionbracket-sandboxDemo · payment-dark
Bracket Sandbox
Built for Stephen Moore · Economist
Move the tax brackets and watch the effect on real households and overall revenue — every assumption visible.
Move the brackets · see the whole range
Current Law vs Your Proposed Schedule
Revenue Direction
■ Revenue flat
no change yet — move a rate
$2.96T
Current-law revenue (illustrative)
$2.96T
Proposed revenue (illustrative)
Marginal rates
$0–$11,60010.0%
$11,600–$47,15012.0%
$47,150–$100,52522.0%
$100,525–$191,95024.0%
$191,950–$243,72532.0%
$243,725–$609,35035.0%
$609,350 and up37.0%
Quick scenarios
Household impact · current vs proposed
| Household | Income | Now | Proposed | Δ / yr |
|---|---|---|---|---|
Service worker Single | $35k | $3,968 | $3,968 | — |
Teacher Single | $65k | $9,353 | $9,353 | — |
Nurse + tradesman Married | $110k | $19,443 | $19,443 | — |
Engineer Single | $165k | $32,643 | $32,643 | — |
Surgeon Single | $400k | $110,375 | $110,375 | — |
Executive Single | $1.2M | $402,188 | $402,188 | — |
Green = pays less · red = pays more. Move any rate and these update live. Tax applied to gross income — illustrative.
Where each dollar of tax originates
Current law
| Rate | Income in band | Tax |
|---|---|---|
| 10.0% | $11,600 | $1,160 |
| 12.0% | $35,550 | $4,266 |
| 22.0% | $53,375 | $11,743 |
| 24.0% | $64,475 | $15,474 |
| Total | $32,643 | |
Proposed
| Rate | Income in band | Tax |
|---|---|---|
| 10.0% | $11,600 | $1,160 |
| 12.0% | $35,550 | $4,266 |
| 22.0% | $53,375 | $11,743 |
| 24.0% | $64,475 | $15,474 |
| Total | $32,643 | |
At $165,000 of income: current law $32,643 · proposed $32,643 · no change · effective rate 19.8% → 19.8% · marginal 24.0%.
How the model works — nothing hidden
- Tax walks the marginal brackets above: each band of income is taxed at its own rate, summed across bands.
- Tax is applied to gross income — no deductions, credits, or phaseouts. This keeps every number reproducible by hand from the brackets alone.
- Revenue direction = Σ (households in band × tax at the band's midpoint) across a fixed representative population, current vs proposed. The full weighting table is on the Assumptions tab.
- Rounding rule: tax is summed unrounded across bands, then rounded once to the dollar.
Illustrative designer's tool — not a tax return, not official revenue scoring (JCT/CBO), and not tax advice. Non-partisan: the same numbers apply no matter who proposes a schedule, and both directions of effect are shown. Current-law figures are the 2025 single-filer marginal brackets (IRS Rev. Proc. 2024-61).
Sealed Designs · SHA-256 Hash Chain
# bracket-sandbox · sealed designs
# Save a bracket design to begin a tamper-evident, hash-chained record.
Showcase demo for the America's Future 80th Anniversary Summit. Showcase · best home: LLC / BBG Academy. Seeded with realistic sample data; runs payment-dark (no billing). Not a production system.