The Clinton administration sponsored and pushed through Congress the "Revenue Reconciliation Act of 1993" which created a new higher tax rate of 36% on incomes in excess of $140,000 for married people ($115,000 for singles) and a top rate of 39.6% for incomes in excess of $250,000 for all.

Prior to 1993, the top tax rate was 31%. The Bush tax cuts back some of the Clinton tax increases.

The Bush tax cuts only reduced the top rate to 35%, still 4% points higher than the top rate of 31% before the Clinton tax increases."