He's re-establishing the normal tax rates before the cuts were en-acted. Its like a coupon at mcdonalds for a limited time they sell hamburgers for a dollar to get in business money. However most people know that wont last cuz it has an expiration date.....seems so simple to most people.
Apparently some people are not this magickloser person.
It's quite accurate that it is EXACTLY what everyone says it is... it's an expiration of the Bush tax cuts which were built with an expiration date when they were enacted.