Middle Class Tax Relief and Job Creation Act of 2012

The Middle Class Tax Relief and Job Creation Act of 2012 (Pub.

156, enacted February 22, 2012), also known as the "payroll tax cut", was an Act of the United States Congress.

3765, also called the Temporary Payroll Tax Cut Continuation Act of 2011, and President Obama signed it the same day.

The bill's effect was to extend lower payroll tax rates past December 31, 2011, when they would have expired.

Under the House version, persons earning far more than $110,100 a year would have received the full benefit in the two months.