This is what we would call "spin." They don't need a 60 vote majority to make individual tax cuts permanent, they need 60 votes to add more than $1.5 trillion to our deficit over a ten year span. The only way they can pass (and pay for) the permanent corporate tax cut without a super-majority is by making all of our tax breaks expire so we pay more when they sunset and keep the tab from going over that deficit mark. Otherwise they would violate the Byrd rule and the legislation would be illegal. If they were focused on the middle class, they would have reversed it and made the corporate tax cuts the ones that sunset, which they absolutely 110% could have done with only 51 votes.