One thing that did not occur in the president's State of the Union address was a declaration of a national emergency along the southern border. President Trump has considered the option in the face of congressional opposition to his request for a border wall. While that option may still be on the table, something else to consider is just how many "national emergencies" are currently active.
Vermont Sen. Bernie Sanders, who is again seeking the Demcoratic presidential nomination, has some competition for progressive votes. What's a would-be nominee to do? Why, propose a new tax that socks it to the rich. Or in Sanders' case, to the estates of the dead who happen to be considered rich in the eyes of the tax code.