What you are not seeing is it is mostly not single individuals but small businesses in these brackets. There are a very large amount of small businesses that still file at the individual level where that 3% means a hell of a lot. This is how it is crippling and a big deal.
Noone is arguing that a single person with that amount shouldn't care much but when that now also represents a business as well, everything changes. 3% + or - could make or break a business.
I know fuck-all about the US tax system, but I assumed we were talking about income
tax? In which case this argument wouldn't hold, would it?