CAPITOL LOVE FEAST

By John F. Dickerson/Washington

Everybody loves the workin' stiff, especially with an election year coming up. Which is why Washington witnessed a rare political alignment last week as leaders from both parties pushed credits, reductions or deductions of the tax that hits the lunch-box crowd hardest: the payroll tax. While many Republicans talk about lowering income-tax rates, Senate majority leader TRENT LOTT last week named making payroll taxes deductible as a more likely reform. And, hey, Democrat TED KENNEDY's a big fan too, listing a cut as a top priority for next year. In a private make-nice meeting last week with House Democratic minority leader DICK GEPHARDT, White House chief of staff ERSKINE BOWLES said the Administration wants to champion its own idea. That support is likely to help overcome the claim that payroll-tax meddling imperils the Social Security system it funds. Now it's a race to see who gets the credit. As Lott told TIME, "You want to do something that would affect the blue-collar American? Buddy, this is it."

--By John F. Dickerson/Washington