that's the e the essence of sene majority leader harry reid's plan to finance a payroll tax cut with a 2.5 income tax cut." that's the point, mr. president. the surtax is in reality a new tax, primarily hits small business owners. that's who creates the jobs. almost all of the new net jobs created since the 1980's are in small businesses, creates about 70% of the new jobs, most of them coming out of the recessionary time that we're in. and what does treasury say about the people who would be hit by this surtax? well, treasury estimates 392,000 returns have an income over $1 million. and of that, 311,000 are class classified as business owners. about 80% of the people who would get hit about this surtax are the very job creators that we're hoping will invest their money into the businesses that will create new jobs. how do you creat new jobs by tag earnings away from the employers who are creating the jobs? so, third, it is bad tax policy. now, fourth, the democrats argue that, well, the wealthy aren't paying their fair share and this, too, is something that just doesn't strand up to