Democrats have long attacked President Bush for the historic tax cuts he ushered through Congress during his first term and have promised to reverse at least some of them. But among their top priorities when they take over Congress next month is passing a permanent tax cut of their own. Included in their "Six for '06" platform that they say helped them win majorities in the House and Senate, Democrats promised to: "Make college tuition deductible from taxes, permanently."
Their tax cut promise is neither an election-year gimmick, Democrats say, nor a reversal in their long-standing opposition to Mr. Bush's tax cuts. "Democrats have made it clear that the middle class will be our priority and making college more affordable is a key concern of working families," said incoming House Majority Leader Steny H. Hoyer, Maryland Democrat.
They have been less clear, however, about their plans for other tax cuts that expire in 2010 and or how to raise the revenue required to institute the "pay-go" rules they have promised. Those rules prohibit adding any new spending to the budget or cutting taxes unless there is money in the budget.