Given the document below, you have to determine if "Yes" or "No", the summary is factually consistent with the document.

Document:
SECTION 1. SHORT TITLE; AMENDMENT OF 1986 CODE. (a) Short Title.--This Act may be cited as the ``Better Bracket Act of 1999''. (b) Amendment of 1986 Code.--Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986. (c) Section 15 Not To Apply.--No amendment made by section 2 shall be treated as a change in a rate of tax for purposes of section 15 of the Internal Revenue Code of 1986. SEC. 2. REDUCTION IN INDIVIDUAL INCOME TAX RATES. (a) General Rule.--Section 1 (relating to tax imposed) is amended by striking subsections (a) through (e) and inserting the following: ``(a) Married Individuals Filing Joint Returns and Surviving Spouses.--There is hereby imposed on the taxable income of-- ``(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013, and ``(2) every surviving

Summary:
1. Better Bracket Act of 1999 - Increases the amount of income subject to the 10 percent tax bracket for joint returns and surviving spouses, heads of households, other unmarried individuals, married individuals filing separately, and estates and trusts.

Is the summary factually consistent with the document? (Yes/No