Every year there are federal income taxpayers, currently 134 million of them.

Democrats are right when they say upper income taxpayers would get a large share of the tax cuts.

The upper income taxpayers had to wait for tax relief for this bill.

Similarly, the amount of the matching deposit would decline for higher income taxpayers.

Finally, the data related to individual income taxpayers continues to improve based on improved estimation techniques and newer data.

The credit is subject to a limitation designed to reserve the benefit to low to moderate income taxpayers.

Why should middle and lower income taxpayers be forced to subsidize the purchase of vehicles that are beyond their financial reach, even with the tax credit?

Actually, low income taxpayers have been the biggest beneficiaries of tax reduction so far.

We have removed 320,000 low income taxpayers from the tax rolls, and the final tax cut, if implemented this year, would remove 480,000 more.

The bottom half of income taxpayers pay 3% of income taxes.