As usual, they are full of shit. The “tax cut” enacted in December was not a tax cut at all, merely the extension of tax cuts enacted in the early 2000s that were in effect all during the time the economy was shedding jobs by the millions. And even if there were some miracle properties in just extending tax cuts already in effect, it is grossly implausible to claim that this would have any impact on jobs so quickly.
The fact is that the recession ended in June 2009 according to the NBER, which means that we have been in a recovery for one and a half years. For Republicans to suddenly notice this fact just because one of their pet proposals got enacted is just political grandstanding at its worst.