The addition of the health contribution To the tax rate schedule must be added the health contribution in the form of a progressive levy geared to income but that does not follow the tax rate schedule. [...] Part 1: Personal Income Tax 11 Marginal rate 1.6 The enhancement of the solidarity tax credit To protect the most disadvantaged against the deterioration of their financial situation that may result from the proposed new tax mix, the committee recommends the enhancement of the solidarity tax credit. [...] The management of the solidarity tax credit The committee has examined the Auditor General of Québec’s analysis concerning the solidarity tax credit and acknowledges the importance of remedying the shortcomings noted in the 8 administration of the credit. [...] The rate of the tax credit would be 15% starting at the age of 60 and up to the age of 64 for a maximum tax credit of $1 500. [...] The enhancement of implicit marginal tax rates The premium for experienced workers would solve the problem of the high implicit marginal tax rates observed among the beneficiaries of the guaranteed income supplement who earn work income.