Mr Bush's tax cuts raised the proportion of American families that pay no federal income tax (or are net recipients of tax credits) from 33% to 38%;

布什的减税政策使得美国不需要缴纳联邦所得税的家庭（或者说是课税扣除的净接受者）比例从33%增加到了38%；

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Here, the net effect of the federal tax "cut" will be to raise the combined tax burden in some years.

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Moreover, nearly the entire bottom 50% of income earners now pay no federal income tax on net as a group.

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That adds up to 57.9%, but state income taxes and 1.45% of the payroll tax are deductible from federal income tax, so that reduces their net cost by 5.8% (39.6% of 14.75%).

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