 In December 2011 , with a temporary payroll tax cut set to expire at the end of the month , the Senate considered the Middle Class Tax Cut Act of 2011 , which would extend the tax cut for 113 million workers or families and fund the plan by a 3 @.@ 25 percent surtax on incomes over $ 1 million . Brown voted against proceeding to take up the bill ( i.e. , voted against cloture that would end the filibuster ) . He announced that his opposition was to the surtax on high incomes . 
