Reply #3: Well it's the best he can get for poor people. Take it or leave it.

[dkf]

"Although the $120 billion payroll tax reduction offers nearly twice the tax savings of the credit it replaces, it will nonetheless lead to higher tax bills for individuals with incomes below $20,000 and families that make less than $40,000. That is because their payroll tax savings are less than the $400 or $800 they will lose from the Making Work Pay credit."

And it benefits people making over $20,000 single/$40,000 couple more than the credit.