WASHINGTON — When US President Barack Obama addresses the nation by way of his “State of the Union” address on Tuesday night, it will be the first time during his Presidency that he's addressing a fully-controlled Republican Congress. The stakes couldn't be higher for both sides. A Democratic President who's final term in office is just over a year a way, needs to convince rival Republican lawmakers that his agenda is the one they need to work on. Given Tax Reform is one of the key topics on the President's agenda, and he's asking for $320 billion in tax increases which will largely effect the Republican base, this speech, and the reaction to it promise to make for some good political theatrics on Capitol Hill. So convinced is President Obama of his proposals for the year ahead, the White House has made the unusual step of “leaking” parts of the speech — and his agenda — days before the speech is delivered. It's a way for the White House to start the debate with the American public, so the media, and social media sites can begin to react to what he's outlining. In the preview of topics he will deliver, domestic policy dominates, with foreign policy taking a back seat. In a sign President Obama is aware of the potential animosity that awaits him on Capitol Hill, he acknowledged the stakes are high during his weekly White House Radio address, “I'll call on this new Congress to join me in putting aside the political games and finding areas where we agree so we can deliver for the American people." The State of the Union address was first delivered by President George Washington in 1790. It's part of the US Constitution, which states the President must inform lawmakers — and the American public — of what his political agenda is for the year ahead. Each television network carries the President's remarks live, and the White House plans to live stream it on it's website too. The speech usually lasts an hour as lawmakers are prone to interrupting with applause — or with verbal disagreements — with the specifics being presented. President Obama and his top aides and speech writers have spent the past two weeks working intensely on 5 key areas: Tax breaks for the middle class, proposals on housing, manufacturing, cyber security, and “America's College Promise,” which is aimed at helping students have free education at a community college, provided they keep a consistent grade above a 2.5 GPA. Reacting to some of the political action items President Obama intends to address during Tuesday's State of the Union speech, the Republican Senate Majority leader Mitch McConnell has indicated the GOP are perhaps willing to listen, saying, “Tuesday can be a new day," McConnell said. "This can be the moment the president pivots to a positive posture. This can be a day when he promotes serious realistic reforms that focus on economic growth and don't just spend more money we don't have. We're eager for him to do so." Yet on tax reform the two sides couldn't be further apart, and that's the issue President Obama intends to push the most. While the $320 billion tax credit will take effect over ten years, and help the middle class the most, the President's calls for higher taxes on the wealthier Americans — most of whom are Republican — are likely to be a catalyst for GOP lawmakers to dig in their heels and not cooperate. The specifics of those tax breaks include expanding the child care tax credit up to $3,000 per child under the age of 5, which according to the administration would help over 5 million families in the United States. Obama is also planning to ask for new tax breaks for families where both parents are working, and he plans to impose new fees on Wall Street companies, which borrow heavily. President Obama will likely need to negotiate for what he does want to implement. Republican House Speaker John Boehner and Senate Majority leader Mitch McConnell have made it clear to the White House the issues they are committed to digging their heels in on: Approval of the Keystone XL oil pipeline from Canada and their desire to repeal Obama's executive order immigration reform, and, the Affordable Care Act, both issues the President has said are ones he will veto. On the domestic front President Obama has some solid progress to present, and progress that will be hard for the Republicans to challenge. Employment figures continue to grow each month and defy expectation, the stock market is at an all time high, the US car industry is recovered, and the US economy is seeing a gain in manufacturing. So as President Obama addresses the US public on Tuesday evening, the world will be watching to see if the State of the Union address will bring rival US lawmakers to work together for the good of the United States, or if his proposals continue to divide a gridlocked Congress. Both Republicans and Democrats will be mindful the next presidential election is a year away, and with their eyes both focused on electing a new US president in 2016, the stakes clearly couldn't be higher.