represent a significant tax cut. donald trump would eliminate federal income tax for those earning less than 25,000 a year. jeb bush would have a top tax rate of 28%. rubio creates two tax brackets. senator rand paul favors a flat tax rate of 14.5%. each of these plans varies widely in detail. rubio offers a new child deduction and a personal credit and the other proposals get rid of the estate tax. they vary quite widely. patti ann: is it a tax cut? >> overall, absolutely. these candidates propose closing