Biden has publicly said he does not support raising taxes on incomes below $400,000.
Perhaps his pledge should be formed into a constitutional amendment along the lines of:
No more than two million American residents shall pay more than 37% in federal law tax on their income.
No more than five million American residents shall pay more than 32% in federal law tax on their income.
No more than twenty million American residents shall pay more than 22% in federal law tax on their income.
we are trying to make it SIMPLER.