What’s ’pretty easy’ is to actually understand the concept. The calculation works against married filing jointly filers as it causes the ‘credit’ to phase out at twice the rate. To be fair, the 6% should be applied to the combined income exceeding the threshold. Applying it twice in essence reduces it by 12%. So a couple at the threshold will get the full credit and a couple over the threshold, but not exceeding the phaseout total lose the credit at twice the rate of an individual. 6% to in either case makes it equitable. Applying twice to couples is unfair. The misunderstanding is actually how it is applied to married filing jointly and I sincerely hope someone realizes the inequity and fixes it.
