Further evidence that tax equity (meaning taxing the rich) is going to be a major focus of President Barack Obama’s State of The Union Speech tonight: the official guest list for First Lady Michelle Obama’s box is out and Warren Buffett‘s secretary,  Debbie Bosanek, is on it.

Berkshire Hathaway CEO Buffett has long complained that he pays taxes at a lower rate than his secretary (he paid an effective federal income tax rate on his 2010 income of  just 11%) and Obama has called for a new  “Buffett rule” requiring those earning more than $1 million to pay as high a rate as middle class folks. While Obama has never translated that rule into a specific tax proposal, his goal could perhaps best be accomplished by raising the current 15% top rate on long term gains, which go largely to investors earning more than $1 million —investors such as Republican presidential candidate Mitt Romney, who released tax returns today showing he pays tax at an effective rate of less than 15%.

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