The latest Republican offer to resolve the U.S. “fiscal cliff” standoff keeps tax rates low for households making less than $1 million a year, but millionaires get the benefit of lower taxes too, according to a non-partisan study released on Wednesday.

The analysis by the Tax Policy Center found that Republican House Speaker John Boehner’s so-called Plan B provides an average tax cut of about $108,000 for households making more than $1 million, when compared to the rates this group would face if the country went over the cliff.