State of the Union: Trump to tout economy as administration plans Tax Cuts 2.0

President Trump has said he is aiming to pass another "very big" middle-class tax cut, which his campaign is expected to unveil ahead of the 2020 election.

While administration officials have been hesitant to go into detail, the president is likely to mention the policy during his State of the Union address on Tuesday, as he touts the economic progress made under his administration.

Senior administration officials said on Friday that the president will focus heavily on the U.S. economy, with a theme of the "Great American Comeback."

National Economic Council director Larry Kudlow told FOX Business’ Stuart Varney last month that, should Trump secure a second term, he wants to target the tax cut at “even faster economic growth.”

“We want to aim this at middle-class tax relief,” Kudlow added.

Meetings between the administration and House Ways and Means Committee Chair Rep. Kevin Brady are ongoing, the White House adviser confirmed.

TRUMP'S TAX CUTS 2.0 EXPECTED IN 2020: KUDLOW

WHITE HOUSE ECONOMIST: TAX CUTS 2.0 ARE COMING

So what’s likely to be included? According to Kudlow, they are looking at potentially adjusting the tax brackets again.

In November, when asked about speculation that the White House was contemplating a 15 percent tax rate for the middle class, Kudlow told CNBC during an interview that it sounded like “a pretty good idea.”

There are currently seven tax brackets, with rates ranging from 10 percent to 37 percent. While some middle-class Americans may already be paying a 12 percent rate, others are paying 22 percent or 24 percent – which means a potential cut to a 15 percent rate would save them a lot of money.

Additionally, the administration is seeking to make some measures permanent from the Tax Cuts and Jobs Act that are set to sunset in 2025 – on both the individual and corporate sides.

For corporations in particular, corporate expensing is likely to make that list.

A senior administration official told FOX Business in September that lowered personal rates, the doubled standard deduction and the $10,000 cap on state and local tax deductions were also being considered among the items the administration hopes to make permanent.

The Tax Cuts and Jobs Act reduced the corporate tax rate to 21 percent, from 35 percent. That rate cut is already permanent.

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A payroll tax cut, however, is not high on the administration’s priority list. In fact when mentioned to Kudlow by FOX Business’ Liz Claman in January, he immediately said “no.”

The tax cut specifics are expected to be laid out in the run-up to the 2020 election, as an allusion to Trump’s future economic agenda.

The proposal will likely be laid out in opposition to many of the 2020 Democrats’ platforms, which call for tax increases and expansions as they seek to fund a variety of social programs.

The Tax Cuts and Jobs Act was signed into law by Trump in 2017. It was one of the most significant overhauls of the U.S. tax code in decades.

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