Revenue Neutral

Drawn into the stream
Of undefined illusion
Those diamond dreams
They can't disguise the truth
--Level 42

If a requirement of a tax cut plan is that it must be 'revenue neutral' to the federal government, then it is not a tax cut plan at all. Rather, it is a tax shifting plan. Some people may realize lower taxes, but only at the expense of others who must pay more to the federal government to make up for lost tax revenue.

Revenue neutral tax plans always find special interest groups maneuvering to be among those who don't get the shaft, er, shift.