> Yet they refused to codify the "promise" it wouldn't be used for under 400k income families.

This is a lie. They didn't refuse. They didn't have it codified because they were trying to figure out how to define that. For example, one of the challenges IRS was having was someone reporting $390,000 but they actually earned $450,000. How do you deteremine that without an audit? Do you need a waiver? How does that get resolved without breaking the promise.

> Look at what they do, not what they say.

They were actively working on how to respect the promise in a reasonable way.

Yep. Here are some details, for anybody interested... https://www.govexec.com/oversight/2024/09/irs-behind-biden-p...