The White House and congressional sources have already laid out that President Biden's "Build Back Better" infrastructure proposal will include significant tax hikes on the rich that will pay for the program, but the package will also include tax cuts for people who make far less money.
White House National Economic Council deputy director Bharat Ramamurti told Bloomberg that the plan will include tax cuts for middle class families making $110,000 per year or less.
“The president’s tax plan is intended to make sure that middle-class families are not paying more than their fair share and that the wealthiest folks, who by and large have done quite well over the last several years, including during the last year, are paying a little bit more.” [...]
Ramamurti indicated that, along with help for lower-income households, middle-class ones would also benefit under the Biden plan.
Asked how middle class might be defined, Ramamurti said, “A teacher and a nurse who collectively make, you know, $110,000, deserve relief. And what we’ve seen in the data is that families with that kind of profile have suffered.”
Tax cuts would ordinarily be music to the GOP's ears, but that is evidently not the case if the tax cuts only benefit people who actually need it.
Senator Minority Leader Mitch McConnell spoke to the press yesterday and said his caucus will not support Biden's infrastructure plan if it's funded by raising taxes on the rich. That will apparently be the case even if the package also includes tax cuts for middle class families and even tax incentives for businesses that repatriate their supply chains from overseas.
People who received tax cuts from the GOP in 2017 were already the richest people in the world. They will still be the richest people in the world even if their taxes increase by a few percentage points under Biden's plan and exactly none of that matters to the Republican party.
I think the GOP is extremely out of touch even with a majority of their own voters who really don't care if rich people are forced to pay more money. Their absolute opposition to tax hikes mostly represents their commitment to their rich campaign donors. It's extreme minority rule with Democrats forced to use reconciliation to bypass the objections of country club members.