IT'S NOT ABOUT HELPING "JOB CREATORS"

The GOP simply wants to protect the top 1% and above. From POLITICO:

The Senate shot down dueling proposals on Thursday on extending the current payroll tax cut – ensuring that the critical year-end issue will be punted into next week.

With a 51-49 vote, the Senate failed to get the 60 votes needed to move forward on the payroll tax cut favored by Democrats – legislation that never had a chance because of the GOP’s opposition to the millionaires’ surtax put in place to pay for the tax cut.

The payroll tax cut will HELP small businesses hire people. From Media Matters:

The bill's payroll tax cut would not only boost workers' paychecks by hundreds of dollars or more in 2012 but also cut the taxes of every small business. Employers would receive a tax holiday on fully half of their 2012 Social Security taxes on the first $5 million in payroll. If employers create jobs, they would pay no Social Security taxes on the first $50 million in increased taxable payroll.