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The only things certain in life are death, taxes, and the fact that President Obama will never present a budget plan that Republicans like. He'll try again today when he proposes changing the tax code to expand or enshrine certain credits directed at college students, families with small children, and the working poor. According to the White House, 13.5 million Americans would receive a tax cut under the plan, which also includes calling for the elimination of a loophole that allows some wealthier Americans to avoid some payroll taxes on earnings.