Ezra Klein of the Washington Post had a great post of the origins and history.

 

Full article:

http://blogs.forbes.com/rickungar/2011/07/12/does-anyone-still-remember-why-we-have-the-bush-tax-cuts/

http://www.washingtonpost.com/blogs/ezra-klein/post/kent-conrads-budget-late-but-worthwhile/2011/07/11/gIQARfilAI_blog.html

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