I did a quick search and didn’t find this idea anywhere.
If I missed it, I apologize.
Anyway, If the Republicans want to give everyone a ‘tax cut’, why don’t they just raise the ‘basic (or personal) exemption’ by $500.00 or $1,000.00 or whatever. I suppose married people would get their exemption raised by twice the specified amount, but no kicker for additional dependants.
That way, everybody who pays taxes gets the same ‘reduction’, and the bulk of the tax ‘cut’ would go to the people who could really use it.
I know, it sounds too simple, and that makes me suspicious too, but I think this would be a lot fairer than a percentage cut.