The Economic Growth and Tax Relief Reconciliation Act (EGTRRA) and later the Jobs and Growth Tax Relief Reconciliation Act (JGTRRA) decreased marginal tax rates for four person families with earnings at half the median income and twice the median income. Neither piece of legislation changed the marginal tax rate for a family of four with earnings at the median level who faced the lowest marginal tax rate already. If EGTRRA and JGTRRA are allowed to expire, the marginal tax rate of the half-median family will once again be the highest.