The revolt will come not from the poor. but from the tens of millions of middle class families and Individuals with incomes of $7.000 to $20.000. who pay over half of our individual income taxes. The Federal Government itself has consistently recognized the inadequate nature of the present individual exemption rate. For example. we now spend about $2.300 a year to maintain one inmate in a Federal prison. and the Cuban refugee program assumes that a child needs $1.200 a year for minimum upkeep. $2.200 if the child is in school. As for the revenue loss resulting from the enactment of this measure. It is by now evident to all concerned that plugging only a few of the many blatant loopholes written into our present tax laws would more than offset the cost of raising the exemption rate to the more realistic and equitable level of $1.000 per year.