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US President Barack Obama will demand a hostile Congress increase taxes on the rich, in a State of the Union address that sets the stage for coming election battles.
Emboldened by faster economic growth, higher poll numbers and a string of political victories, Obama will outline tax plans that Republican opponents say are little more than class warfare.
This will be Obama's first State of the Union address since Democrats lost control of Congress at last year's mid-term elections.
With Republicans in the majority, Obama is unlikely to win passage of his plan to pay for middle class tax cuts with hikes on the wealthy, but he can force Republicans to pay a political price for opposing him and appearing anti-poor.
Tuesday's address foreshadows the battles to come both in Congress and on the campaign trail, as Republican and Democrat hopefuls limber up for the battle to replace Obama at 2016 elections.
The president now at the half-way point of his second term is enjoying something of a resurgence and is battling to establish his legacy.
A recent ABC/Washington Post poll saw Obama's approval rating increase nine points to 50%, while 44% thought he was doing a bad job, a 10-point drop in disapproval.
That is largely thanks to the improving economy. Unemployment has dropped below six percent, the stock market is back near record levels, growth is at its highest in 11 years and gas prices have plummeted for motorists.
Even before the speech Obama's foes have accused him of using this bump in popularity to seek out wedge issues that split voters and rally Democrats.
"The American people aren't demanding talking-point proposals designed to excite the base but not designed to pass," said top Senate Republican Mitch McConnell Tuesday.
"They said they're ready to see more constructive cooperation, especially on bipartisan jobs initiatives."
The White House argues that Obama's plan is necessary because the "tax code is unfair, allowing the rich to play by different rules."
"The 400 richest taxpayers paid an average tax rate below 17% in 2012, lower than many middle-class families," the White House said in a briefing paper on the plan.
Under Obama's reforms, extra taxes on capital gains targeting just the wealthiest 0.1% of people those earning more than $2 million per year would generate 80% of new revenue.
"By ensuring those at the top pay their fair share in taxes, the president's plan responsibly pays for investments we need to help middle class families get ahead," the paper said.
This would notably be used to lower college fees for poorer students, but it was ridiculed by Republican budget hawks.
"This is not a serious proposal," scoffed Brendan Buck, a spokesman for Congressman Paul Ryan, a former vice-presidential candidate and lead Republican budget negotiator.
