In 1991, households earning near the inflation-adjusted median income of around $50,000 were 48 percent of those benefiting from the MID see nearby chart. That share has fallen to 30 percent in 2009, while at the same time the portion of households claiming the MID with six-figure salaries or higher has tripled from 13.5 percent to 41.5 percent.
via The Myth of the Middle Class Mortgage Deduction – Reason Magazine.