The Buffett Rule is a tax policy proposal named after billionaire investor Warren Buffett. It suggests that individuals earning over a certain income threshold should pay a minimum tax rate, ensuring that they do not pay a lower percentage of their income in taxes than middle-class workers. This rule aims to address income inequality and promote fairness in the tax system. The concept gained attention when Buffett highlighted that he paid a lower tax rate than his secretary, despite his substantial wealth. The rule advocates for a more equitable tax structure, encouraging higher earners to contribute a fair share to public finances.