Biden’s proposed 39.6% top tax rate would apply at these income levels (cnbc.com)

U.S. taxpayers who make $452k single/$509k married would have their top marginal tax rate increase from 37% to 39.6%. This will happen in 2025 anyways, assuming Congress does with regards to the Tax Cuts and Jobs Act.

The people who this applies to generally fall into the Top 5% of Earners tax bracket (Top 5% in 2018 was $309k+). [1]

[1]: https://www.investopedia.com/personal-finance/how-much-incom...

More people should use offshore shells, clearly

That title is misleading: it's not the tax rate that would be increased, but the marginal tax rate.