Tax Tables Adjusted for Inflation

The post 1986 Tax Code, requires that the Tax Tables be adjusted for inflation. The reason for this adjustment to Tax Tables is explained in TITLE 26, Subtitle A, CHAPTER 1, Subchapter A, PART I, Sec. 1 (f) of the United States Code. This TITLE (See Sec. 1(f)) states: "(f) Adjustments in tax tables tax tables so that inflation will not result in tax increases..."

The intent of Congesss is clear, if inflation causes tax a increase for a particular income/expense item then that item or the Tax Table should be adjusted in such a manner as to meet Congesses' goal of inflation not creating a tax increase;

And it doesn't matter weather the income/expense item is adjusted or the Tax Table is adjusted, because either will produce same result, inflation not creating a tax increase.

Example of inflation resulting in a tax increase:

Income: $5 (denominated in today's dollars)
Expenses: $3 (denominated in today's dollars)
then Taxable Income = $2

If the expenses were denominated in 1970's dollars, i.e. $3=$1 in 1970:

Income: $5 (denominated in today's dollars)
Expenses: $1 (denominated in 1970's dollars)
then Taxable Income = $4 and Tax = More tax

Clearly, denominating the expenses in 1970's dollars would cause a tax increase and therefore fails the test. In fact, denominating expenses in any prior years dollars would fail the test.