The main purpose of the Working Americans' Tax Cut Act is to modify the tax code to provide relief for low- and middle-income individuals while imposing higher taxes on high-income earners. The goal is to make the tax system more equitable and to help those who are struggling to meet basic living expenses. One of the key provisions of the Act is the introduction of an alternative maximum tax for low- and middle-income individuals. This means that for qualifying individuals, their tax rate will not exceed 25.5 percent of their income above a certain cost-of-living exemption.