Payroll Tax Cut is in the past and has nothing to do with president election.
About payroll tax cut extension, Obama and Romney are different.
Obama did not propose renewing it in his 2013 budget. The Social Security payroll tax cut should be allowed to expire at the end of this year and lawmakers should turn instead to overhauling the entire federal tax code, House Minority Leader Nancy Pelosi said Friday. Source: http://www.huffingtonpost.com/huff-wires/20120921/us-pelosi/ Mitt Romney signals support for payroll tax cut extension