I Cannot Make Sense of the Social Security Taxsble Income Provision of OBBB

It appears that the goal was to make Socisl Security income exempt from federal income tax.  You may not realize this but once you get above about $30K of Social Security benefits each year, you pay income tax on the marginal amount.  My thinks this is wrong because you were already taxed on wages so you can get that benefit at retirement.   I agree but find it is as logical as the long-ago Irish tax on windows and Dutch tax on stairs.   There is little intrinsic logic in any of it.

Okay, I get that the goal was not to cut taxes on me.  I can afford to fund Ivy League antisemitism and so I must.  What I cannot out is if OBBB just increases the amount of Social Security income my wife and I can earn without it being subject to income tax, or if the benefit is only for those with low AGis.  I fear that it is. 

According to ChatGPT, if your AGi exceeds $150,000 you get no benefit.   If you are below that level, you get some reduction in taxes owed for several years.