Everyone knows that tax reform is on the table, and is looking for hints in tomorrow's State of the Union address.

Rep. Dave Kamp (R-MI), chair of the House Ways and Means Committee cautions it is unlikely we'll see a major tax bill this year.  On the other side, former Rep. Dan Maffei (D-NY), who heads a think tank for moderate Democrats, thinks corporate tax reform is "low hanging fruit".

Business leaders are also staking out positions.  Jeff Immelt, CEO of GE and President Obama'snewly appointed chair of the Council of Jobs and Competitiveness, wrote an op-ed for the Washington Post on Friday, saying "a sound and competitive tax system and a partnership between business and government on education and innovation in areas where America can lead,such as clean energy, are essential to sustainable growth."  The CEO of Colgate Palmolive doesn't think tax reform needs to be revenue neutral.

Both sides agree that the White House will shape this debate.  It's less clear how far the President will stick his neck out in the SOTU.