These tables show the revenue and distributional impact of Senator Kamala Harris' LIFT (Livable Incomes for Families Today) the Middle Class Act. The proposal would: enact a fully refundable credit equal to the lesser of $3,000 or earned income ($6,000 for married couples filing a joint return). The credit would phase out rateably between adjusted gross income (AGI), or earned income if greater, of $30,000 and $50,000 for singles; $60,000 and $100,000 for married couples filing jointly; and $60,000 and $80,000 for heads of household. The original estimates 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.