Distributional effect of Senator Kamala Harris' LIFT (Livable Incomes for Families Today) the Middle Class Act as introduced in the Senate, under a current law baseline as of June 24, 2019. The original estimates of the LIFT Act posted on November 14, 2018 were based on a preliminary version of the bill in which the credit for heads of household phased out between $80,000 and $100,000. These tables have been updated to show the credit for head of household filers phasing out from $60,000 to $80,000, consistent with S.4 – 116th Congress (2019-2020) and S. 3712 – 115th Congress (2017-2018). Estimates are shown in Expanded Cash Income level for calendar year 2019.