We take the top tax bracket for the wealthiest 1 percent of Americans, those making over $400,000 or more, back up to where it was when George W. Bush was President when he started: 39.6 percent. That's where it was when George W. was President. We're going to get rid of the loopholes that allow Americans who make more than a million dollars a year and pay a lower tax rate on their capital gains than Americans who receive a paycheck.