Once again, Obama has chosen complexity for the sake of complexity, a lot of moving parts and social engineering.
There was, however, a solution which would have garnered unanimous Republican and moderate Democratic support:
The left-wing of the Democratic Party would have objected, but it would have been for nothing. Just extend the current tax rates and structure, across the board. Period. So that the job creators could get back to doing what they do best, creating jobs.
Instead, more drama, complexity, last minute rush, and another bill no one will have time to read or understand.