After studying details of the tax changes now set to take effect for 2013, the researchers were struck by "how big the tax increase is," said Eric Toder, one of those researchers. "It's a huge, huge number."
In Utah, the state's lone Democratic congressman is in a tough battle for a seventh term. Jim Matheson's opponent, Mia Love, has the support of national GOP superstars and, if elected, would become the first black Republican woman in Congress.
In a state where only about 25 percent of residents vote as Democrats, Matheson has successfully gotten enough Republicans to vote for him and keep him in office for the past 12 years. He can trace his political roots back to his father, Scott Matheson, the state's last Democratic governor.
For the 6th Congressional district, the big game changer is Aurora. In redistricting, the new boundaries take out a big chunk of Republican Douglas county to the south and replaced it with the more working class and Democratic north Aurora.
One of the most important seats in the battle for control of the U.S. Senate is in Wisconsin, where Democrat Herb Kohl is retiring. Early polls showed popular former Gov. Tommy Thompson might easily flip the seat to the GOP, but he's now trailing Democratic Rep. Tammy Baldwin. It's a race that's going down to the wire in this almost evenly divided state.