請翻譯下面的句子 and what does the mean of ''the tax reporting line of fire''?

line of fire這句英語世界的phrase是指受攻擊的對象或處境。

在這段中的意思是"前述的改變"把某些人排除出報稅的打擊對象之列(take someone off the line of fire)。意思即「新稅制便影響不到他們了」。

而什么是“'纳税申报火线'的意思？
提高豁免需要的人在收入规模离底部移去税务卷，理想情况下，发生火灾的纳税申报行。这也将减少税收为中产阶级。

Thank you very much.

(Raising exemptions) takes (people at the bottom of the income scale) off (the tax rolls and, ideally, the tax reporting line of fire).
(提高 "免稅額") 把 (低收入納稅人) 移出於（納稅人名單，更理想的是，連申報都免了）．

It (would also reduce) (taxes for the middle class).
它還可以讓　連　中產階級　都減到稅．

註釋：
１．the tax reporting line of fire = （像）＂報稅＂醬的危險動作．