Marco Rubio to unveil tax proposal in Detroit

Washington (CNN)Florida Sen. Marco Rubio heads to Detroit, Michigan, on Thursday to make his case for tax reform.

The Republican presidential candidate will use two hypothetical employees of a Detroit auto servicing shop to promote his "pro-growth and pro-family" plan, according to a campaign release.
"If we continue to cling to an outdated tax code, a failing higher education system, and numerous policies that make it harder for businesses to grow and opportunities to flourish, then we will be the first generation in history to pass a weaker America on to our children," Rubio will tell an audience at the Detroit Economic Club, according to an excerpt of his prepared remarks.
    Rubio has previously called for reducing the top corporate tax rate from 35% to 25%, revamping the child tax credit, and simplifying the tax code to just two brackets: a 15% income tax on those individuals making $75,000, and 35% for everyone else.
    The new plan would also allow business owners to expense every dollar spent on their company -- including equipment -- as well as increase the child tax credit from $1,000 per child to "as much as" $2,500 per child. Rubio is also proposing to remove what he says is a tax penalty that hits couples who file their taxes jointly rather than as individuals.