Democrats have long attacked President Bush for the historic tax cuts he ushered through Congress during his first term and have promised to reverse at least some of them. But among their top priorities when they take over Congress next month is passing a permanent tax cut of their own. Included in their "Six for '06" platform that they say helped them win majorities in the House and Senate, Democrats promised to: "Make college tuition deductible from taxes, permanently." Their tax cut promise is neither an election-year gimmick, Democrats say, nor a reversal in their long-standing opposition to Mr. Bush's...