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It is the -- get ready for a word you may not like ..... REALITY of the situation. President Bush and his GOP controlled Congress raised the tax rates and set the date of Jan. 1 of 2011 as that date.
Nice revisionist history, better check who controlled the Congress in 2001-2002 when the law was passed and then how he got 60 votes in the Senate in 2003. The reality of the situation is that Democrats had overwhelming numbers the last 2 years and did nothing. Further when the GOP takes control of the House in January 2011 they will pass a bill to restore those tax rates if it isn't passed by then. Obama and the Democrats will be on record as raising taxes on all Americans.