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.

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