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In page Tax Reform Act of 1986:
"For tax year 1987, the Act provided a graduated rate structure of 15%/28%/33%. Beginning with tax year 1988, the Act provided a nominal rate structure of 15%/28%/33%.[citation needed] However, beginning with 1988, taxpayers having taxable income higher than a certain level were taxed at an effective rate of about 28%.[6] This was jettisoned in the Omnibus Budget Reconciliation Act of 1990, otherwise known as the "Bush tax increase", which violated his Taxpayer Protection Pledge.
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