[basseq]

They absolutely help the middle class, too. The issue with being middle class is that you don't qualify for the "social safety net" deductions, but the other loopholes don't net you much in the way of absolute dollars—particularly given the investment (documentation) required.

Plus:

1) Middle class typically doesn't have the ability to structure income as capital gains.

2) (See above.)

3) Given modest contribution caps in retirement accounts, not a major "loophole" for the wealthy.

4) Something we should encourage at all levels.