Scott Brown's first legislative proposal is 'Immediate Tax Relief Act for America's Workers' amendment

Massachusetts Republican Sen. Scott Brown is introducing his first substantive piece of legislation Wednesday morning, the “Immediate Tax Relief for America’s Workers” amendment to provide an six-month cut in payroll taxes for an estimated 130 million taxpayers.

According to a fact sheet prepared by Brown’s press office, the payroll tax reduction would take effect within 60 days of enactment and would use approximately $80 billion in unspent funds previously appropriated for President Obama’s $787 billion economic stimulus program.