Q: Does every individual taxpayer get the $100,000 exemption?

A: Yes. The framework applies equally to every single American worker, without
exception:

 Universal Baseline: The first $100,000 of your individual income is completely
tax-exempt.

 Massive Middle-Class Relief: Wipes out 100% of federal income tax liabilities for
65% to 70% of American households.

 No Marriage Penalty: If both spouses work, each individual gets their own
$100,000 exemption. A married couple pays $0 in federal income tax on their
first $200,000 of combined income.

 Flat Rate Above the Line: You only pay a flat 20% on the money you earn above
your personal $100,000 baseline.