President Joe Biden’s Build Back Better spending plan would raise taxes on middle-class Americans, according to a study released Thursday, despite the president’s pledge that taxes would only increase for Americans earning $400,000 or more per year. The Tax Policy Center study instead revealed a significant percentage of middle-income households would pay increased taxes in 2022 based on the current legislation. “Taking into account all major tax provisions, roughly 20 percent to 30 percent of middle-income households would pay more in taxes in 2022,” the study found. The estimated tax increases would be small, but would clearly exist. “Among those with a tax increase, low- and middle-income households would pay an additional $100 or less on average. Those making $200,000-$500,000 would pay an average of about $230 more,” the research revealed. More concerning would be tax changes for 2023. “They would shrink the average 2023 tax cuts for low-income households, raise taxes …