Senator Claire McCaskill, D-Mo., and Senator Susan Collins Collins, R-Maine, have worked hard in a bipartisan collaboration to come up with a plan to keep the payroll tax cut alive through 2012. The cut would be paid for with a 2% surtax on those making a million dollars or more. The biggest focus is on what’s viewed as manipulation of tax breaks by Big Oil. There is a major need to repeal Big Oil tax breaks in relation with the need of the country. America needs revenue generation and measures to take the burden off the backs of middle America. There will be an exception for small business owners, as reported by the Post-Dispatch.