Last night on Special Report with Bret Baier, Bret asked Charles Krauthammer for his thoughts on Obama’s proposal to raise the capital gains tax.

Krauthammer pointed out that like all things Obama says and does, this is about left wing political ideology.

Via National Review:

Krauthammer’s Take: Obama ‘Wants to Punish the Rich Regardless of Effect on Economy’

The president’s proposal to raise the capital gains tax has nothing to do with America’s economic vitality, and everything to do with ideology, says Charles Krauthammer.

“Obama was asked about whether raising the capital gains tax is something he would support even — this was a famous question asked by Charlie Gibson in the run-up to the 2008 campaign — even if it lowered revenues, which it does, which is of course totally illogical; you raise taxes to bring in revenue. Obama’s answer, a famous answer, was, yes, in the name of ‘fairness.’”​

“This is a man who wants to punish the rich regardless of its effect on the economy,” said Krauthammer.

Watch the exchange:

Obama seems set on denying the reality of the new Republican-controlled Senate.

Marc A. Thiessen addressed the issue yesterday at the Washington Post:

Obama uses his tax proposal to taunt the GOP

Let’s imagine you were a Democratic president who just lost control of Congress to the Republicans, and you wanted to make it really, really clear that you are not serious about governing. What would you do? Simple: Use your State of the Union address to propose hundreds of billions of dollars in new taxes that will never be enacted, in order to fund a slew of new government programs that have no chance of being approved.

Welcome to President Obama’s 2015 State of the Union address.

On Tuesday night, Obama will ask the new Republican Congress to approve $320 billion in tax increases. To see how absurd this is, imagine for a moment what the reaction would have been if, after losing control of Congress to the Democrats in 2006, President George W. Bush had used his next State of the Union address to propose $320 billion in growth-oriented tax cuts. Would anyone have taken him seriously? The media would have dismissed Bush as delusional. Democrats would have laughed. Everyone would have asked: What’s wrong with him? Didn’t he get the message of the 2006 midterms? What planet is he on?

Is everybody ready to watch the SOTU?

Featured image via YouTube.