The Wall Street Journal examines the rift between prospective presidential candidates created by the tax cut debate: “In opposing the deal, Ms. Palin and Mr. Romney are aligning themselves with several large tea-party groups that see the tax deal as a betrayal of the Republican Party's pledge during the last election to slash spending and attack the deficit… Those supporting the deal [Gingrich, Huckabee, Pawlenty] reflect a wider Republican sentiment: that any tax cut is good and should be embraced, even if it is part of a bill that causes heartburn on other fronts.”

Hot Air’s AllahPundit notes, “Paul Ryan, Grover Norquist, and Freedom Works are in favor of the deal, but a whole lot of conservative rock stars on the right are now against it -- from Pence to Palin to Bachmann to talk radio to grassroots outfits like the Tea Party Patriots. How many House liberals are willing to bite the bullet and vote yes for Obama’s sake to replace defecting votes on the GOP side?”

BARBOUR: “The state has launched the 'Broadband for Mississippi' website, Gov. Haley Barbour said Monday, part of a federally funded effort to increase Internet access in Mississippi, which ranks last in the nation,” the Biloxi-Gulfport SunHerald writes.

PALIN: In a new poll to be released today by EMILY’s List, “Eighty percent of the women tested in the poll favored the president in a contest against Palin, while just 10 percent said they’d support the former GOP vice presidential candidate.”

GOP 12’s Christian Heinze on Palin’s announcement that she will do an interview with ABC’s Robin Roberts: “The Roberts interview is another sign she's thinking about trying to reach indies that have, so far, rejected her. Winning their favor right now matters, because even though indies don't (usually) vote in GOP primaries, Palin has to start selling Republicans on her electability.”

“A new political fund-raising group called ‘Draft Sarah Palin’ registered with the Federal Election Commission this month, federal records indicate, and the committee's treasurer has a history of big-time fund-raising,” the Center for Responsive Politics reports.

PAWLENTY: Minnesota public unions are hitting back at Pawlenty.

Merry Christmas, Iowa. Pawlenty is sending out Christmas cards to Iowa Republicans, including Craig Robinson, the former Iowa GOP political director who now runs The Iowa Republican Web site.

PENCE: Put Mike Pence in the “no” column with Mitt Romney and Sarah Palin on the tax deal.

“A possible House vote on the tax cut compromise between President Barack Obama and congressional Republicans could derail a trip by Rep. Mike Pence to South Carolina Wednesday,” CNN writes.

THUNE: “South Dakota Sen. John Thune took a veiled swipe at Mitt Romney on the Senate floor Tuesday, saying it’s ‘easy’ and ‘possibly even politically expedient to stand on the sidelines and criticize’ the tax cut proposal backed by President Obama and GOP congressional leaders,” Politico writes.

The Hill also picks up on Thune’s speech as a shot at Romney and Palin.

NEW HAMPSHIRE: “The New Hampshire Union Leader, WMUR-TV and CNN announced they will host the first primary debate in the first primary state on June 7, 2011 in Manchester,” the Wall Street Journal writes. “That is a remarkably late start by 2008 campaign standards, but the Republican hopefuls appear to be keeping their powder dry.”