One of the criticisms of the president's plan to limit deductibility of certain "Cadillac" health care plans (details here) is that the resulting tax breaks to encourage the uninsured to purchase private health insurance would not help those who do not pay income tax. Liberals point out that tax breaks logically only go to those who pay taxes.
I am not well-versed enough to debate the merits of the president's plan, but there is an interesting irony in this criticism. Go back to 2001 when there was a surplus, and the president also proposed tax breaks. Back then there were liberal complaints that not everyone got a tax rebate. And it was conservatives who pointed out that it did not make sense to give an income tax break to someone who didn't pay income taxes.
Not enough to accuse one side or the other of hypocrisy, but it does make for an interesting irony as to what is logical to assume about tax breaks.