A wealth of tax deductions and credits are available to middle- and lower-income taxpayers.

THE new law also created a credit for lower-income taxpayers who contribute to retirement plans.

If there are to be tax cuts, they should be targeted at middle- and lower-income taxpayers.

"Our focus should be on the middle class, the lower-income taxpayers."

Others would refund part of workers' Social Security taxes, a step that would give lower-income taxpayers more money to spend.

The remaining 77 percent would come from middle- and lower-income taxpayers.

They insist that any proposal to reduce it must be accompanied by measures to insure fairness for lower-income taxpayers.

In fact, in some cases, lower-income taxpayers will pay less in income taxes than they did last year.

For lower-income taxpayers there shouldn't be much of a difference, but high-income earners will see an increase in rates.

The way it looks to me," he said, "it's going to hurt the lower-income taxpayer the most.