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a new rule for millionaires, a higher tax rate, over 35%. mitt romney fired a shot from tampa. the president will do what he does best, give a nice speech, a lot of memorable phrases in, he won t give you the hard numbers like 9.9% unemployment here in flori florida. reporter: newt gingrich agreed. he has shifted from yes, we can, to why we couldn t. reporter: the president will argue tonight that more americans are back at work, but if millionaires paid more the government could do more to help. we need to stimulate our economy, we can retrofit our schools and buildings and create jobs. reporter: congressional republicans are already rejecting the speech. the president s policies are going to double down on what hasn t worked. reporter: mr. obama will push new plans to revive the home mortgage market and bring factory jobs from overseas. gabby giffords will attend before she retires from congress to focus on her recovery. recovery will be tonight s theme, how

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