[next_xibalba]

This is already the case and has been for quite some time. The table depicted at the link is shows tax rates before deductions. Think of it as a "top line" or "nominal" tax rate. People making under $20k (and more) have an effective tax rate of $0 in the USA.

As Mitt Romney pointed out in 2012 [1]: "Forty-seven percent of Americans pay no income tax."

[1] https://www.politifact.com/factchecks/2012/sep/18/mitt-romne...

[modeless]

With the earned income tax credit, many people at that income level "pay" negative income tax.

[datavirtue]

It is often negative.