Original sentence: ==Eliminates "regressive" nature of the Payroll Tax".All citizens are taxed equally based on what they purchase rather than taxing only wage earners.By creating no cap on earnings to recieve the prebate the FairTax creates an incentive to continue to earn money.By taxing only new items purchased the FairTax eliminates disincentives toward savings by eliminating taxation of savings and investment.By the definition of what is considered regressive taxes, payroll tax fits that definition.Eliminates the payroll tax that taxes only the first $90,000 of income from wages, not including income earned from capital investments or interest.While the FairTax does not propose to eliminate welfare programs alltogether it presents the opportunity to eliminate any disincentive  effects that the current welfare system creates