One issue I have with the umbrella term "corporate" tax cuts is that there are a surprising number of small business that are in fact corporations (in fact I'd say most!).
It never really dawned on me until I was arguing (debating?) with my dad about why he'd support a corporate tax cut since it would probably just squeeze him out of his business (I was assuming most small business such as his were some kind of sole proprietorship that didn't benefit) and he looked at me strangely and said "don't you realize that I'm incorporated?" A corporate tax cut CAN (I don't say it does) benefit the middle class because that is exactly what your small business is; a middle class person hiring middle class people. I feel like a lot of people get the feeling that when a corporate tax cut goes out, the execs at IBM are all sitting in a high rise sipping on cognac giggling to themselves, but I'm starting to think that in reality what happens is that the mom and pop store down the corner are relieved that they'll have the ability to pay their employees next week.