In his annual State of the Union address on Tuesday, President Obama will outline his plans for the coming year. First up: tax hikes for America’s wealthiest people and the country’s largest financial firms. In doing this, he seeks to close capital gains loopholes on trust funds and raise the top capital gains rate to 28 percent. As far as financial firms, the country’s largest institutions would see new fees attached to loans. In the plan, the money from these two groups would aid the middle-class with tax credits, helping over 5.1 million families and providing free tuition to students.