Republicans' strategy for creating needed "middle" class jobs is lowering taxes and less government regulation. Assuming the Federal Government could find the money for such tax cuts, the truth is such cuts won't create the needed number of good middle class jobs, the Republicans argument here defies logic, reality and common sense. As often stated two-thirds of new job creation is from small businesses and lowering these businesses taxes obviously will help them create jobs, but the thing that these Republicans don't want to underscore or dwell on are that a lot of these small business created jobs are not good paying jobs that can sustain a family in a middle class standard of living. A lot of small businesses are like restaurants, little retail establishments, home businesses and the like and the wages they pay their workers aren't middle class wages - this is a critical aspect of this whole issue that the American people must remember. Moreover, lowering taxes on big business and the wealthy doesn't necessarily mean creation of significant levels of middle class job creation. Board of Directors and management of big businesses time and again have demonstrated that their guiding principle is increasing their corporation's stock value and increasing their corporation's income which often means taking increased income from tax cuts or improvements in the economy, etc. and using that money to buy other businesses which unfortunately often results in the cutting of middle class jobs and these guiding principles often move big businesses to out-source and off-shore jobs with the intention of increasing income. Tax cuts to the wealthy often result in them increasing their wealth in hedge funds, private equity funds and other Wall Street investments not necessarily causing significant middle class job creation. The answer to rebuilding the American Middle Class is for America to get back to manufacturing big ticket consumer products on par with the way we once did. American politicians should have as their guiding principles that for big-ticket consumer products that Americans buy for their home America will have industries that are heavily involved in manufacturing these products!, nothing short of this goal will be tolerated. The retail sale prices of big-screen TVs, refrigerators, dish washers, ovens, clothes washers, clothes dryers, water heaters, heaters, air conditioners, etc. are all such that they are high enough to pay American laborers a middle class wage to manufacture these items and American politicians are extreme failures if they don't find a way to create such strong manufacturing industries in America! A perfect example of what an extreme disgrace Republican politicians are on this issue of "rebuilding manufacturing in America" can be seen by an examination of the Senate bill "S 3816" just voted on this past September 28, 2010. This Senate bill was about creating incentives for U.S. businesses to move overseas jobs to America and creating deterrents to U.S. business against them moving U.S. jobs off-shore, a good common sense bill. On September 28, this bill came up for a vote to move the bill forward for debate and amendment and the motion failed with a vote of 53 to 45 (60 yea votes were needed for the motion to prevail); not one Republican voted for the motion, forty Republicans voted against the motion on a bill which should have passed into law with unanimous support. This vote is very telling and it is a giant red flag that the American people do not want to return the Republican Party to power in Washington, returning Republicans to power in Washington means great suffering on ordinary working Americans and American middle class families and the extinguishment of hope for these Americans of a better standard of living. It is outrageous conduct on these Republicans part not to support passage of this legislation. This legislation has three parts all good. First, it would save U.S. employers who brought jobs from overseas to the U.S. from paying the 6.2% Social Security taxes U.S. employers pay for their employees for two years on these new U.S. workers thus acting as an incentive for relocating jobs back in the U.S. (in actuality a better idea is to give a five year exemption and allow a two year depreciation on any capital expenditure U.S. employers incur in making such relocations). Secondly, it would disallow U.S. employers from deducting against their income expenses associated with offshoring U.S. jobs unless it related to an expense connected with retraining displaced U.S. workers, this disallowance would stop these U.S. employers from reducing their taxable income and thus their taxes with off-shoring expenses, it is a no brainer move for U.S. politicians doing the will of the American people to work to stop this offshoring of U.S. jobs. Thirdly, it would classify as taxable income, that is income subject to U.S. taxes, income from off shore operations of U.S. businesses where these U.S. businesses import foreign made goods from that off shore operation into the U.S. for sale in the U.S.; this takes away the incentive U.S. manufacturers have in off-shoring manufacturing (again, this is a no brainer the American people don't want U.S. manufacturers off shoring U.S. jobs to save a few bucks on products sold in the U.S. what the hell are the Republicans doing here!). If this third initiative in the bill was subject to a poll of U.S. voters, the results would likely show that the vast majority of Americans would support enactment of such an initiative, the vote wouldn't even be close! Something is profoundly wrong with the Republican Party if they don't see this as a good piece of legislation, in any event it is a good litmus test for the American People to determine if a U.S. politician deserves to be put in national office and obviously the grades are in, the Republicans fail!