Conservative exploitation of the Horatio Alger myth. From what I gather, Romney is saying there are those that want a handout and there are those that want to work for it. And he assumes that only the latter are republican and worth his time. I disagree. There is a big difference between finding a way to not pay taxes and not making enough to pay taxes.
The author argues that you have to make $45,750 in order to pay Federal Income tax, which is complete nonsense. He generated this number from a perfect example with every exemption possible, then argued that most people will fit the example.
Completely stupid and completely useless. (And a useless title as well. Why do I have to follow a link on HN to have the slightest clue what it's about?)