Story highlights Robert McIntyre: Obama's progressive plans to create a fairer income tax won't get through GOP-led Congress

But the president's proposals for corporate tax reform may fly, maybe because they go easy on corporations

Robert McIntyre is the director of Citizens for Tax Justice, a public interest research and advocacy organization focusing on federal, state and local tax policies and their impact. The opinions expressed in this commentary are solely those of the author.

(CNN) President Obama's new budget includes a mixed bag of tax reforms, including progressive proposals to create a fairer income tax, as well as misguided corporate giveaways.

On the individual side, he would increase taxes on the very wealthiest Americans to pay for tax cuts for lower- and middle-income Americans, including limiting tax benefits of itemized deductions for the best-off Americans, scaling back gigantic tax breaks for capital gains and large estates, and ensuring that hedge-fund managers pay their fair share. Each of these steps would reduce glaring inequities in our tax laws that allow the Warren Buffets of the world to pay lower tax rates than their secretaries.

On the tax-cutting side, Obama would expand tax credits for child-care and education expenses, boost the earned-income tax credit for childless workers, and give a new tax break to two-earner couples. Critically, these tax cuts would be paid for by the loophole-closers already mentioned.

Robert McIntyre

Unfortunately, these sensible proposals are almost certainly dead on arrival in the GOP-led Congress.

But on the corporate side, the president's plans actually have a chance of being taken seriously by congressional Republicans — possibly because his ideas are more in line with the ideological push for lower corporate tax rates.

Read More