On 11/15/2021, President Biden at Signing of H.R. 3684, The Infrastructure Investment and Jobs Act, Biden said, “And no one — no one earning less than $400K a year will pay a single penny in federal taxes because of it.” Note that it is not “a single penny more” but actually he said “a single penny in federal taxes.” Believe or not this is what Biden said.

On 11/16/2021, Biden Delivers Incoherent Speech on Infrastructure Deal in New Hampshire, First Stop in US Tour. “More fires in the West burned to the ground homes, businesses and forests than the entire state of New Jersey…This is the United States of Amerefa for God’s sakes. Why is it happening? Well, the severe storms that are knocking down all the wires, anyway, there’s a lot going on,” Biden said. “This law builds back our bridges, our water systems, our powerlines, our grids and for better and stronger resilience,” he added. “How do I cross a bridge in a snowstorm… What happens if the bridge collapses and there’s a fire on the other side? It’s gonna take ten miles longer to get to the fire. People could die.”

https://www.youtube.com/watch?v=LPukC5REbok
No one earning $400K pay a single penny in Fed taxes