Falling behind in the polls – Mitt Romney is expected to lay out his plan for job creation today at an event in Nevada. And like all the other plans put forward by his colleagues on the right – Romney’s job creation plan sounds more like a Christmas list for millionaires, billionaires and transnational corporations, and less like an effective way to get Americans back to work.

The plan is complete with massive tax breaks for US-based corporations - which already pay the second lowest taxes as a percent of GDP in the entire developed world – and are today sitting on more than two trillion dollars in cash and not hiring anyone. Romney will also call for the elimination of the Capital Gains tax so that trust-fund babies like Paris Hilton and Wall Street speculators can get a free ride in American while just sitting on their butts by the pool collecting dividend checks. And of course – Romney will take aim at bringing down those pesky federal regulations that make sure the air we breathe, food we eat, and water we drink are safe. That’s also what House Majority Leader Eric Cantor said are the priorities of House Republicans, as Members of Congress head back to Washington, DC and Republicans begin their assault on the EPA.

So, meet the new Republican plan to create jobs – George W. Bush, recycled.