I am going to give tax relief to every single taxpayer in America.

Single taxpayers should use $100,000 in the formula instead of $150,000.

For example, a single taxpayer making less than $13,100 would be exempt.

For single taxpayers or heads of household, the base is $25,000.

"Every single taxpayer would have interests at stake, sometimes in complex ways."

In so doing, they effectively stopped a massive tax increase that would have hit every single American taxpayer.

Before that, the tax code's treatment of married and single taxpayers was straightforward.

Reduction of $300 A single taxpayer earning $110,000 a year would pay $84 more in taxes.

The figure for single taxpayers would be slightly lower.

A single taxpayer with up to $20,000 in income would receive the $300 grant, and could deposit $350 more into the account.