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"So no one can say my plan is going to raise taxes on middle-income people ... middle income is $200,000 to $250,000 [per year income] ... " - Presidential candidate Mitt Romney, 14 Sep20142012.
According to information released by the U.S. Census Bureau on 13 Sep 2012, the US median household income is $50,054. Middle class is considered to be $32,500 to $150,000.
EDIT: Fixed the date on Romney's quote.