Exactly.  Our kids are out of the house.;  my spouse and I both have good paying jobs, and she will be affected.  We have a simple solution:  she reduces her workload during winter months by ~50%.  We have wonderful lives outside of work, and will make sure that the new tax rate will never be applied to her.  Not only will they not get the 54% tax rate they envisage, they will not get any income taxes.  She is an award winning physician.