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The nonpartisan Congressional Budget Office recently warned that allowing tax hikes to take effect in January could plunge our already struggling economy back into recession. Despite this warning, Democrats have expressed their willingness to allow tax hikes to hit every American if Republicans will not back the president's plan to raise taxes on our nation's job creators. With 23 million Americans unemployed or underemployed, the last thing Congress should be doing is making it more difficult for businesses to create new jobs.