"As a consequence, a 30-year-old couple earning only $20,000 a year has a marginal tax rate of 42.5%, while a 45-year-old couple earning $500,000 pays at 43.2%. There are some exceptions: A 30-year-old couple earning $50,000 a year, for instance, pays 24.4%, and a 60-year-old couple making $150,000 a year faces a tax rate of 47.7%."
http://articles.moneycentral.msn.com...TaxRate40.aspx
Is there something I missed when comparing the tax rate for the 30-yr-old couples earning $20k vs $50k? Why is the $50k couple get a lower tax rate than the $20k couple?