Middle class tax cuts don't create jobs.
I disagree, because this is a wrong assumption (you clearly ignore the economical reality):
Middle class tax cuts increase the income the middle class can use for consumption => more consumption means that companies can sell more products => selling more products means that companies have to increase production levels (that means creating new jobs) in order to take advantage of the economic situation: make more profit.
basically there is a balance between:
supply <-> demand
or
production <=> consumption
(companies) (people)
This is why it is wrong to assume that if you cut taxes only for companies that you will create new jobs, YOU DO NOT: you re cutting costs for companies, the companies will make more profits but will not create more jobs because the demand for their product has not increased. Why would a company create more goods than there are needed? It is not logical because that would be inefficient and result in debt, no self-respecting manager would do that.
You seem to have the wrong idea that companies just create jobs out of nowhere: THEY DO NOT, the economical situation (more consumption, which leads to higher production of goods/services by companies) creates jobs.