This is all about campaign ******** and it has nothing to do with sound policy. The Senate democrats know this. So, pass any policy now and they lose the campaign rhetoric. So, they're not going to do it. Hell, the one time that Obama had the opportunity to cancel those evil, terrible, horrible, BUSH TAX CUTS, he extended them instead.
Obama has decided that the only chance he has to win this election is CLASS ENVY. So, talking about taxing the rich plays into that tired old scheme. He has no real ideas, but he can tell every low to middle income person in the country that he's going to tax the rich and he'll try to make himself look like a hero.
Basically Obama thinks the general citizenry in this country is a bunch of idiots. We'll see in November is he's still correct about that.