Normally when you have this kind of change in the marginal tax rate for individuals in a family, there could be an impact on the behaviour of the individual in terms of how much labour they supply.
In our estimate in our report, we showed that, if there is a family that benefits from this, normally the higher-income person in the family will actually effectively have a lower marginal effective wage rate because of the lower taxes, and the person with the lower income will have a higher marginal effective tax rate. There are negative impacts on the lower-income individual in the family and a positive impact...and the net impact is a small negative.