He is proposing restarting the tax for incomes above $250,000.
I’m not too fond of the donut hole he is proposing, but I understand the politics here.
There are a lot more voters between (IIRC) $104K and $250K, but a lot more money above 250K.
One thing that needs be done though is that the definition of “wages” needs to be expanded, or a lot of these folks will move “wages” to dividends and capital gains.