This paper analyzes three options to increase individual income tax rates to reduce the projected debt-to-GDP to 60% by 2020, 2025 or 2035. Option 1 increases all individual income tax rates, Option 2 increases only the top three rates, and Option 3 only the top two rates. Options are analyzed using a Current Law baseline (2001-2003 tax cuts expire) and Current Policy baseline (2001-2003 tax cuts are extended). Under Current Policy, Options 2 and 3 would not meet all targets, even with rates near 100%. Under Current Law, required top rates would range from 44% (Option 1) to 58% (Option 3).