President Obama will call for billions in tax increases on the top earners in the United States, including the hike on investment tax rates in his State of the Union address on Tuesday. The White House claims the taxes are needed in order to fund new tax credits and other measures that will help middle class.

While the Democrats will likely support and cheer Obama’s address the tax increases are all but certain to be nonstarters within the Republican majority on Capitol Hill.

Calling for taxes on the nations highest earners is all but certain to divide the two political parties even further.  Recently Pres. Obama has vowed to veto  many of the Republicans priorities including the Keystone XL oil pipeline.

In response, New Senate Majority Leader Mitch McConnell, R-Ky., said the president still has a chance to change his tone.

“Tuesday can be a new day,” McConnell said. “This can be the moment the president pivots to a positive posture. This can be a day when he promotes serious realistic reforms that focus on economic growth and don’t just spend more money we don’t have. We’re eager for him to do so.”

So for the most part 2015 will begin much like 2014 ended,  with Washington stuck in neutral,  and the American people stuck in reverse.