A solid majority of the country favors the “Buffett Rule” which would require people making over a million dollars a year to pay at least 30% in taxes. From Gallup:

Would you favor or oppose Congress passing a new law that would require households earning $1 million a year or more to pay a minimum of 30% of their income in taxes?

This is why President Obama and the Democrats have decided to make this one small tax on a limited number of rich people a huge part of their campaign messaging as of late. The proposal is broadly popular and supported strongly by Independents.

Beyond just being relatively popular, the proposal also serves two other important political functions. Democrats feel it serves to highlight the extremism of the modern Republican Party when it comes to taxes. Even when beating the drums for deficit hysteria, the Republican still think it is unacceptable to ask millionaires to pay more.

In addition, every time Democrats talk about the Buffett Rule they can easily pivot to talking about how rich Mitt Romney is and how little he pays in taxes. Continuing to push down Romney’s already extremely low favorable numbers by depicting him as rich, privileged, and out of touch looks to be part of the Democrats overall 2012 strategy.