Why did you change what I wrote when we basically said the same thing. You, of course, didn't address the question of higher benefits for those paying more into the system (I don't advocate this and even if you raised the benefit slightly the higher earner would still be paying in way more as a percentage of the benefit received than the low earner) but I said in my post to have the high earners pay more. I just think you need to start it at $500K.
Those making $500K or more annually would be "those making the most." Reinsituting the tax would be a tax increase, not a tax cut (though that point was fairly obvious).