The point is you can't give a "tax break" to people that aren't paying taxes.  If you believe our tax system has created a competitive disadvantage for our companies and slowed employment growth, giving away more money to those that pay NO taxes and calling it a tax break won't spur economic growth.  If you don't think lowering tax rates help the economy, ask yourself why the state of NY is offering tax free status for business start ups in certain areas.