The Obama tax cuts, first enacted as part of the massive economic stimulus package passed in 2009, targeted low-income families with children, including many people who don't make enough money to pay any federal income taxes. They included an expanded tax credit for college students, a more generous Earned Income Tax Credit for families with three or more children, and a more generous child tax credit for low-income families. Like the Bush tax cuts, the Obama tax cuts are scheduled to expire at the end of the year and would expire under Mitt's Plan.

Source: Huffington Post