Obama's "Make Work Pay" tax cuts for low and middle income workers...

In a rather heated debate with some friends at my house a few nights ago, the topic of Obama’s tax cuts came up. What one person was talking about seemed much different from what I’d understood about his plans. Is there something online somewhere outlining which tax brackets will be affected in what way?

I’m trying to Google it but something with my work internet connection is acting up and Google doesn’t want to work very well… normally I’d just wait but I know that a number of you always seem to know where to find just the right resources online for political information, so if anyone had a site handy, I’d appreciate it. Assuming what I’m looking for exists, that is.