Should the Low Income Bush Tax Cuts Remain?

With the Democrats in Congress, the many Bush Tax Cuts will come under increasing scrutiny, and may be left to expire. This will be presented as a justifiable increase of taxes on the rich, and for the bulk of the funds thus raised, it may indeed be the rich that pay. However, there's one Bush tax cut bracket that affects "little guys", and that's the 5% capital gains/dividend tax for people in the 15% overall tax bracket.

I'd guess the bulk of the people in that tax bracket are modest income retirees that managed to accumulate a few investments in addition to an IRA or 401K. They are modest income persons because they wouldn't qualify for the 15% overall tax bracket if they were rich. And because they are modest income persons, I'd like to suggest the Democrats might do well to retain this one capital gains/dividend tax rate bracket. In doing so, they would remain true to their committment to help the little guys ...