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NAPOLITANO: The president wants to pay people not to work by taking money from those who do, and it's all so states can pay off their unemployment insurance shortfalls. In other words, it's another bail out. My "Freedom Fighters" are on that one, next.(COMMERCIAL BREAK)NAPOLITANO: President Obama is looking to provide cash-strapped states a way to pay for unemployment insurance by increasing -- are you ready for this -- business' payroll taxes. But does he not realize that higher business taxes Elsa Peretti on sale lead to more unemployment? And so much more making -- for making nice with business.Here to discuss are my "Freedom Fighters," "FOX Business Network" anchor and my colleague, Lori Rothmann; "The Dollar Meltdown" author, Charles Goyette; and radio host and "Freedom Watch" regular, Nancy Skinner.

So, Nancy, let me get this straight. The other night, President Obama tells Bill O'Reilly on national television, right before the Super Bowl, I didn't raise taxes. And the next day, he speaks to the Frank Gehry on sale of Commerce and says, I love business and that's why I'm here. Within minutes of leaving that Chamber of Commerce speech and hours of the one-liner to O'Reilly, he says we're Paloma Picasso on sale to raise taxes on businesses and give the money to the bankrupt states. What kind of sense does that make?(LAUGHTER)NANCY SKINNER, RADIO SHOW HOST: You know what, it's true. "Politico" says, by and large, taxes are lower under the Obama administration. Check it out.

But, Judge, this isn't a question of whether to tax or not. It's who to tax. The states are bankrupt. The recession drained their coffers of the federal insurance program. So here's what he's saying. The feds, in Return To Tiffany on sale the payroll taxes to who you cover, from $7,000 to $15,000, the rate will actually go down and the U.S. will be talking in no more. But the states will have a chance to replenish their coffers.And here's why the corporations should pay that. President Obama bailed out big business. He bailed out Wall Street.