President Obama is expected to use words like "investment" and "competitiveness" quite a bit in his State of the Union address tonight. But if he's really interested in "competitiveness," he'll talk about cutting our corporate tax rate, which is the highest in the civilized world.

Obama has pooh-poohed this idea in the past, but his administration seems to be coming around. The possibility that he will bring this up in the SOTU was raised over the weekend by Senate Minority Leader Mitch McConnell, R-Ky. That's the kind of bipartisan measure that we could use more of. One of the reasons send operations overseas is to minimize their corporate tax liability. Not only can we attract more bees with honey, but it's also worth remembering that consumers ultimately pay all corporate income taxes.

It would also be nice to see the House to pass a broader tax bill that also repeals the 1099 silliness of the last Congress. That includes two different measures -- the one in Obamacare, and then the additional one for landlords that was tucked into Obama's separate "small business" bill. Extra paperwork millions of small-time landlords and proprietorships is not going to raise any significant revenue for the government, but it is going to make a bunch of tax accountants very rich.