Create a more fair tax rate on bonuses for employees making less than $100,000 per year.

I propose a sliding tax rate on bonuses where lower income earners would pay less in taxes on bonuses. Currently bonuses are taxed at a 25% federal rate and once State and other taxes are added the rate can approach 40% or more. Additionally, I feel businesses should be encouraged by the State and Federal governments to give bonuses to their employees to encourage spending, or saving, which will help stimulate the economy.