Over the last 25 years, Congress at the behest of Wall Street has shifted the tax burden from people who make their income from investments to the working men and women of the middle class. First, Congress reduced the tax rate on capital gains to 15% no matter how much income is earned. Then, Congress, as part of the Bush tax cuts, reduced the tax on dividends to 15%. This means people who never worked a day in their life, but inherited their wealth from their family, are paying taxes on what may be millions of dollars per year in investment income at 15% while working men and women who earn more than $34,500 are paying income taxes at the rate of 25% or more on earnings over $34,500. We need to restore equality to the working people of the middle class.