You could not be more wrong about that. First, the huge increase in business expense could not be even dented by the modest decrease in taxes on the lower income levels and second, the notion that "99% of Americans will have more spending money" is false. The increase in their expenses passed on by business will more than wipe out their modest tax decrease. The big decreases to the lowest levels amount to nothing. A 3% - 5% decrease in taxes on someone who pays almost no taxes is a wash. A look through history makes it very clear. Tax increases always slam the economy and across-the-board tax decreases always bolster it. Every time, no room for argument.