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“It’s almost pocket change,” said Cindy Hockenberry, an accountant and research coordinator with the National Association of Tax Professionals. “To be quite honest, amounts that small I don’t think [taxpayers] are going to feel it.”

The tax relief, including business tax breaks, adds up to $275 billion, or about a third of the $789 billion package. The rest of the money - $515 billion - is spending.

The Jacobsons also could be among the 23 million middle-class families to benefit from a suspension of the alternative minimum tax (AMT), which would otherwise wallop families making as little as $50,000 a year with a 26 percent or 28 percent income tax rate.

The AMT was adopted in 1969 to make tax-sheltered wealthy Americans pay at least some income taxes. But it was not indexed for inflation and, over time, hit middle-income taxpayers if not forestalled by temporary “patches” passed annually by Congress. This year’s patch was included in the stimulus.

The tax cut - which is supposed to help 95 percent of Americans, including low-income workers who do not earn enough to pay income taxes - would give single workers up to $400 a year and families up to $800.

The tax credit phases out completely for workers earning more than $100,000 a year and couple earning more than $200,000.