that most certainly were not then and are not now "budget-neutral."
There is a great deal to ponder in that 51-49 vote that put those tax cuts into the federal budget that year. (Here is the
http://senate.gov/legislative/LIS/roll_call_lists/roll_call_vote_cfm.cfm?congress=107&session=1&vote=00075">link to the vote from Senate.gov )
The vote on the Senate page lists the amendment number, S.Amdt. 345. If clicked on, this link goes to a summary page for the amendment. This further page contains links after a CR: listing. Those links go to the Congressional Record and a transcript of every word said on the floor of the US Senate about reconciliation and the budget process for that Bush Tax Cut amendment. Methinks there might be some useful nuggets from Republicans on how it is good and wise to bypass the rules to enact legislation, when it is needed.
The New York Times
http://www.nytimes.com/2009/08/30/opinion/30sun1.html?pagewanted=2&_r=1&ref=opinion">has an editorial in it's Sunday, Aug 30 edition about the Dems using reconciliation to get health care reform passed. The Repubs will surely howl about this, because they are not the ones using it this time.