NOTICIAS

Congressional Republicans are astonishingly unpopular, and they deserve to be astonishingly unpopular. Remarkably, three-fifths of self-identified Republicans disapprove of the job congressional Republicans are doing, which tells you something. The good news is that a small number of elected conservatives, led by Utah Sen. Mike Lee and Florida Sen. Marco Rubio, have been pointing the way towards a GOP worth supporting. Both men have been making the case for a domestic policy agenda that explicitly, and creatively, advances middle-class economic interests. Most recently, in the Wall Street Journal, Lee and Rubio have outlined a new tax proposal that is a much bigger deal than it appears to be at first glance.

Drawing on Lee’s recent call for overhauling the personal income tax, Lee and Rubio create a two-rate structure (15 and 35 percent) that eliminates and revamps various tax expenditures while also adding an expanded child credit. Like Robert Stein, the father of family-friendly tax reform, Lee and Rubio justify this new child credit on the grounds that it represents a corrective to the tax bias against working parents. The political case for an expanded child credit has always struck me as strong, and so this aspect of their plan is very welcome.

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