Distributional effect of Senator Kamala Harris' LIFT (Livable Incomes for Families Today) the Middle Class Act, under a current law baseline as of November 14, 2018. These estimates are based on a preliminary version of the bill in which the credit for heads of household phased out between $80,000 and $100,000. Updated tables that 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) are now available. Estimates are shown in Expanded Cash Income percent for calendar year 2019.