If you don't understand the Democrats' version of tax cuts (and you are not alone), maybe this will help explain it:
50,000 people went to a baseball game, but the game was rained out. A refund was then due.
The team was about to mail refunds when the Congressional Democrats stopped them and suggested that they send out refund amounts based on the Democrat National Committee's interpretation of fairness.
After all, if the refunds were made based on the price each person paid for the tickets, most of the money would go to the ticket holders of the most expensive tickets. That would be unfair and unconscionable.
People in the $10 seats will get back $15, because they have less money to spend. Call it an "Earned Income Ticket Credit." Persons "earn" it by demonstrating little ambition, few skills and poor work habits, thus keeping them at entry-level wages.
People in the $25 seats will get back $25, because that's only fair.
People in the $50 seats will get back $1, because they already make a lot of money and don't need a refund. After all, if they can afford a $50 ticket, then they must not be paying enough taxes.
People in the $75 luxury seats will have to pay another $50, because they have way too much to spend.
The people driving (or walking) by the stadium who couldn't afford to watch the game will get $10 each, even though they didn't pay anything in, because they need the most help (sometimes known as Affirmative Action!).
Now do you understand?