Those that make the claim “the tax cuts help the rich” will claim that the reason why the rich paid so much more in taxes is because they made so much more money. There is truth to that, though the progressive nature of the tax code also insures that the rich pay more than they should, proportionally speaking. However, the reason for the rich paying so much more is irrelevant to this discussion: If the “rich” are paying 96.7% of the income taxes and the poor are only paying 3.3%, then it’s simply common sense that most of any income tax cut will benefit those that are paying it. You can’t reduce taxes on someone who isn’t paying any.

via The Truth about Taxes, the Rich, and the Poor.