President Barack Obama's tax agenda didn't start with rate increases alone and it won't end there.

Just minutes after the U.S. House voted on Jan. 1 to set the top individual rate where Obama wanted, the president already was talking about changing the tax system further, "so that the wealthiest corporations and individuals can't take advantage of loopholes and deductions that aren't available to most Americans."

As Obama begins a second term and another set of fiscal negotiations with Congress, he'll work from a list of first-term tax-policy leftovers that target breaks for top earners and corporations. These include the tax benefits for oil and gas companies he often criticizes.

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