SDK,

Bush had two choices. Make the cuts permanent or make them expire after a period of time. He chose the latter, for two reasons. He did not have the votes to make them permanent and to make them permanent would have required the CBO to cite the real costs of these cuts. He did not want the real cost to be made public, so he made the decision to have them end at the end of 2010. THAT is per his plan. When the taxes go up on 1/1/11 it will be per GW Bush`s original plan.

Stop trying to explain the mechanism of the sunset clause, it was not necessary to go that route, that, again, was Bush`s choice.