President Barack Obama's $858 billion tax package is a grab bag of goodies for investors, the affluent and workers, but the richer you are the more you get. To be sure, the low and middle income groups do benefit. They will see a cash boost from cuts in the payroll tax, with the rate trimmed from the current 6.2 percent to 4.2 percent. The wealthy also get that benefit, but the payroll tax is not imposed on income above $107,000. "That is actually good not only as a policy matter but also in how it's done, because it will put money in people's pockets at beginning of January," said Alice Abreu, a tax law professor at Temple's Beasley School of Law.