Anyone with a little math skills realizes that an enormous of federal tax is paid by the middle-class, no matter how you exactly define it.  To give much of a tax break, that money would have replaced to meet the budget targets.  So, without an exact plan in front of us, it appears that they will give some tax breaks with one hand and take away some breaks with the other.  In the end the middle-class, as a whole, is unlikely to see a very significant change.