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Why do Republicans oppose extending the payroll tax cut?

NYT reports that many Republicans are opposed to extending the payroll tax cut proposed by the Obama administration.

The payroll tax cut affects SS and Medicare contributions that employers deduct from their workers’ paychecks. It would mostly benefit low and middle-income Americans.

Many of the Republicans who oppose extending the tax cut have demanded an extension of the Bush tax cuts for the wealthiest Americans. Why do you think Republicans support extending tax cuts for wealthy Americans while opposing the extension of tax cuts for low- and middle-income Americans?

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