I think that the recapture they are getting at will apply if your company doesn't take out your FICA at 4.2/6.2% differential and you end up only paying 4.2% for all of the first 2 months though you earned over $18,350. They are saying "be prepared".

Although I agree it's an unfunded tax break (just like the $500B/yr Bush tax cuts) I'll take the $$ now as well thanks. (I don't have a party affiliation either).