No, but another rebate of $500 to $1000 to each tax payers would do much more than getting Warren buffet into the overall (including "payroll taxes") bracket of 15%. He was interviewed and he called the dividend tax cut the "Buffet" tax cut, since it benefits mostly guys like him. He did not like the idea of going into a lower tax bracket than his secretary...
He missed the points that this dividend tax cut does not benefit anyone who gets dividends into pension plans of various kinds, these dividends are fully taxable once the money is taken out of the plan.
I said many times before, if they feel that double taxation is unfair, allow corporations to deduct dividends as they do interest. If stimulus can help, (and there are doubts), then directing it to those that will consume the tax relief would do much more to eat into the excess capacity.
Zeev