Memphis - Wes Clark today talked about what is at stake for voters in Virginia and Tennessee in the Tuesday primary when it comes to tax relief for families.

"In the wealthiest country in the world, so many families are struggling to make ends meet," said Clark. "Since George W. Bush took office, the average family's income has fallen by nearly $1,500. We've lost millions of jobs, and too many people have to work two or three of them just to get by."

"For three long years, these families have looked to our president for help. And what has he done? He's given tax cuts to the rich. Three of them, in fact. So as working families have watched their bank accounts shrink, the richest Americans - those making more than $1 million - got an average tax break of $128,000 this year alone," continued Clark.

"Giving tax breaks to the rich and opening loopholes for the special interests isn't tax reform. We're going to make tax reform our issue, and we're going to do it the right way - by fighting for working families. That's exactly what my Families First Tax Reform Plan does," added Clark.

"My opponents, on the other hand, haven't taken the bold but necessary steps to help America's working families. They have not asked millionaires to pay their fair share by raising their income tax rate. I like John Kerry and John Edwards. They are both good men. But real middle class tax cuts aren't just a matter of rhetoric - they're a matter of action. And while both men talk a lot about middle class tax cuts, when you look at their plans, you realize they're all talk and no action. In fact, the majority of families wouldn't get any tax cuts from either plan," Clark said.

WES CLARK'S PLAN

• Provides tax relief for all middle-class families with children.
• Provides substantial tax relief - about $1,500 for typical families.
• Raises the income tax rate for millionaires. Wes Clark pays for his sweeping proposal by raising the income tax rate for families earning over $1 million annually by 5 percentage points. In addition, Wes Clark closes corporate loopholes.

JOHN EDWARDS' PLAN

• Leaves out most middle-class families: only 13 percent of families have capital gains and only 17 percent of families have stock dividends.
• Provides little tax relief - $33 on average for middle-class families.
• Does not raise income taxes for millionaires. The Edwards proposal does not raise income tax rates for millionaires. It does take a much smaller step of raising capital gains rates for capital gains in excess of $1 million.

JOHN KERRY'S PLAN

• Provides no tax relief for most families - you only get a tax break if you have children in college.
• Provides little tax relief - $91 on average for a family.
• Does not raise income taxes for millionaires. Under John Kerry's plan, millionaires would not have to pay a higher tax rate.

"We need a president who's willing to ask millionaires to pay their fair share, so that all Americans can have a chance to get ahead. This isn't just a policy issue - it's a leadership issue. It's about having the courage to insist that everyone step forward and pay their fair share. It's about remembering where you're from, who you're for, and doing what you think is right. It's about understanding that, at the end of the day, there's only one thing that matters: figuring out what's right for America and having the courage to do it. And I will," concluded Clark.