America didn't have a surplus during Clinton's occupation of America. He raised taxes, which actually slowed the economy, but the congress cut the rate of government growth more than anytime in history which offset his tax hike. Another factor was Clinton passed(didn't veto) NAFTA and GATT. I have problems with NAFTA & GATT, but no one can deny it increased trade tremendously. Another factor was the tech boom. The computer was the hula hoop of the '90's. Everybody had to have one, and many idustries grew up around that one fact.
A previous poster has already given you your best ammo. Ask them what Clinton policy gave us the so called surplus? If they say "Raising Taxes!" Ask them to quote an economist that says raising taxes stimulates the economy? There is none! Even the most liberal admit it drags on the economy. Another point would be raising taxes on something discourages that activity, and a cut causes more of that activity. If you raise taxes on making money, what is the incintive for working that 2nd job, maybe working a little overtime? You work less, you pay less to the gubmint. Lowering taxes, OTOH, gives people an incintive to produce more and BTW, pay more taxes at the reduced rate, to stimulate the economy. Another example would be extending unemployment bennies. When they are extended, guess what, you have more unemployment for a longer period. It's just human nature.
One more point. When they come at you about taxing the "rich", ask them if a poor man will ever give them a job? It is people with money that make capitalism happen in a capitalist country. For that matter it's the rich that make things happen in communist countries. Thats why not much happens there.(BTW, there are rich in commie countries, they are called "party leaders").