Tax cuts for jobs:

Under the terms of Mr. Obama’s plan, the corporate tax rate would be reduced to 28 percent, from 35 percent, with a lower rate of 25 percent for manufacturers. The White House did not offer details on the size of the jobs program.

The Republicans have rejected the bulk of Mr. Obama’s initiatives to create jobs by investing in community college education and public-works projects.

I hope the GOP rejects this offer. The last thing the US needs are more deep tax cuts for the rich. Tax rates tend to stay around much longer than jobs.