RUSH: Rand Paul on the Kudlow Report, CNBC, last night. “What do you think of Boehner’s idea, cap deductions, get $800 billion in revenues. Make any sense to you?”

PAUL: Why don’t we let the Democrats pass whatever they want. If they are the party of higher taxes, all the Republicans in the House vote present and let the Democrats raise taxes as high as they want to raise ’em. Let Democrats in the Senate raise taxes. Let the president sign it, and then they can own a tax increase, and when the economy stalls, when the economy sputters, when people lose their jobs, they know which party to blame, the party of high taxes.

RUSH: Here we go again, except the problem is the economy has stalled, it is sputtering, and Obama was reelected. People have lost their jobs in record numbers, and Obama was reelected. And who says the Republicans are not gonna get the blame? Who says people, low-information voters are gonna be blaming the Democrats for this? January 1st, Obama’s New Year’s message to the country is, “Hey, your tax increases are the Republicans’ fault. I tried.” Here’s where you remember Rand Paul.

PAUL: Yes, I don’t think we have to in the Senate. In the House they have to because the Democrats don’t have a majority. In the Senate, I’m happy not to filibuster it, and I will announce tonight on your show that I will work with Harry Reid to let him pass his big old tax hike with a simple majority, if that’s what Harry Reid wants because then they will be the party of high taxes, and they can own it.

RUSH: That’s the question. If these rates go up on January 1st, if there’s not a single Republican vote for it, will the Democrats get blamed? Would somebody explain to me how that’s gonna work? When Obama has escaped blame for everything up ’til now? How’s it automatically gonna be that he’s gonna get blamed for it? It’s not likely, I don’t think.