additional revenue includes a tax code that lowers even the top income tax rate from where it is now, 35 percent, not where it would be in January when the Bush-era tax cuts are set to expire -- 39.6 percent. At least some of that additional revenue would come from economic growth that he said would be fueled by a simpler tax code. Senator Charles E. Schumer of New York, the third-ranking Democrat, has said those constructs are unacceptable. Democratic leaders say tax reform that lowers tax rates across the board would either hurt the middle class by trimming vital tax benefits like the home mortgage deduction or would not raise enough taxes to meaningfully reduce the deficit. Mr. Reid underscored Mr. Obama's contention that tax rates on the rich must rise, saying "the vast majority of Americans" support that, "including rich people." But in language and timing, the leaders of Congress's two chambers left the unmistakable impression that they want a deal at least large enough to avert the worst economic impacts of a sudden rise in income, payroll, capital gains, dividend, interest and estate tax rates that would affect virtually every American family, working or not. Mr. Boehner has said for months that a deal to reform taxes and entitlements and substantially lower the deficit is not appropriate for a lame-duck Congress. But facing a Congress next year that will be less Republican than the current one, he suggested on Wednesday that he would favor a deal that