Since the top 20% of income pay 94% of US income taxes, it effectively is a rich mans tax.
http://taxfoundation.org/blog/top-20-percent-households-pay-94-percent-income-taxes
There is a nice distinction in a definition of the difference between ‘rich’ and ‘wealthy’ in terms of money.
A rich person can live off the interest of their principle (1st Order).
A wealthy person can live off the interest of the interest of their principle (2nd Order).
The Federal Income Tax does not affect the ‘wealthy’, it affects the ‘rich’ and the middle class.