Senate Candidate Craig Miller Blasts Tax Hike Embedded in Tax Cut Bill

U.S. Senate candidate Craig Miller on Monday blasted a tax hike embedded in the two-month extension of the payroll tax cut.

Miller said the little-noticed provision puts a new 2 percent tax on individuals making over $110,100 annually.The so-called Recapture Tax clause will automatically renew unless taken out of a future bill and equals earnings of $18,350 for the two-month period, Miller said in a statement.

Congress has essentially just robbed Peter to pay Paul.The burden will hit small-business owners the hardest and stifle job creation," said Miller, a former CEO of the Ruth's Chris steakhouse chain.

"The Obama/Nelson politics of class warfare keep shifting the definition of rich.This bill lowers the bar to a level hitting more Americans than ever before.

"Any legislator who voted for it either supports tax increases on Middle America and small-business owners or they simply did not read the bill. Either way, they have failed the American people and should be ashamed of supporting what is essentially a new tax.

The House unanimously approved the two-month measure last Thursday. Sen. Marco Rubio, R-Fla., voted for it previously.

So far, none of Miller's rivals in the Republican primary has commented on the tax provision.