And following the Democrats' lead, he will probably have to advance a tax break for middle-income taxpayers.

One faction wanted to restrict the biggest tax break, for families with children, to middle-income taxpayers.

Forty million low- and middle-income taxpayers won't have to file anymore.

They would have low- and middle-income taxpayers buy down the deficit that ran up while the wealthy got tax cuts.

Is he trying to keep the national debt down by steering middle-income taxpayers into alternative investments?

Senator Sullivan said the change would punish low- and middle-income taxpayers.

Mr. Major said they would try in coming years to bring all middle-income taxpayers down to the 20 percent rate.

What politicians did not do, through that whole period, was cut tax rates for middle-income taxpayers.

A typical low- or middle-income taxpayer would probably face up to four of the 150 penalties, he said.

You, like most economists and politicians, have yet to define a middle-income taxpayer.