ken kendis gibson, abc news, new york. >>> to washington now, president obama preparing for tuesday's state of the union address. the white house releasing this photo today, the president and his aide working on his speech this afternoon. and tonight, we have learned that the president will unveil plans to revamp the tax code. abc's senior washington correspondent jeff zeleny joins us now, and jeff, what does the president want to do? >> tom, when the president comes to capitol hill here on tuesday night, he'll propose a message aimed squarely at lifting the middle class. he's proposing free community college for students who qualify. a tax credit for families where both families work. and expanding child-care tax credits, up to $3,000 per child. how he's going to pay for it. $320 billion in new taxes on the wealthiest americans. he's proposing raising the capital gains tax to 28%. >> what are the chances that any of this will fly? >> tom, the reality check here, no chance at all. republican leaders tell me they won't get behind any plans to raise taxes. the president knows its strong