“Distributional Effects Of The Revenue Provisions Of Title XIII – Committee On Ways And Means, Of H.R. 5376, The ‘Build Back Better Act,’ As Passed By The House Of Representatives. The staff of the Joint Committee on Taxation has discovered an error in the calculation of the average tax rate for calendar year 2022 for taxpayers with incomes in excess of $500,000. JCX-47-21 will be replaced with JCX-47-21R, which reports the proper calculation” says the JCT website.