It is irrelevant. Unless you close the loopholes the person making 400k will still be able to write off enough where the increase will not matter.
The less you make, the less opportunity you have to write it off. They always knew the number. That’s why there s a tax lobby. This was symbolic to give Obama a win.
One man's "loophole" is another man's "stimulus". Even closing loopholes will have an impact on someone down the line... they aren't just pure opportunities to get more money from the wealthy.