"Let's simplify the system and let a small business owner file based on her actual bank statement, instead of the number of accountants she can afford," Obama said.

Obama also called on Tuesday for new bipartisan fast-track legislation to speed trade agreements through Congress.

Time to "turn the page" and help middle class, Obama to say

President Barack Obama will challenge a skeptical Republican-led Congress on Tuesday to back tax increases on the wealthy to help lift up middle-class Americans, saying in a State of the Union speech it is time to "turn the page" from recession and war.

On foreign policy, Obama will call on lawmakers to pass a new authorization of military force against Islamic State militants to replace powers that were given to President George W. Bush to prosecute the Iraq war.

Obama's appeal for a new force authorization for Washington's five-month campaign of air strikes in Iraq and Syria may be one of the few items he proposes on Tuesday that will gain congressional approval, as Republicans cast a dim view on his call for tax hikes.

Obama will credit his "middle-class economics" for a surge in the US economy and say it is time to "turn the page" from recession and war and to focus on growth for the middle class, according to excerpts.

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