Opening Act: 14 Percent

TAMPA, Fla. – I’m headed out of Florida and to D.C. today, attempting to catch the candidates on the way up. It’s the day of the Oscar nominations, the State of the Union, and – ah, timing – the release of Mitt Romney’s tax records. The Romney campaign has put all of the documents from 2010 and (so far) 2011 online, but pick your headline:

- Romney paid an effective 14 percent tax rate, $3 million out of $21.7 million.

- Romney kept up a Swiss bank account until 2010; it’s closed now, which reduces the PR damage from “mortal” to “trauma.”

Is either revelation quite so bad as the one, months ago (from Matt Viser), that Romney made money off of a trust’s Freddie Mac/Fannie Mae investment.

Sarah Posner goes deep on the pastor who intro’d Gingrich at yesterday’s rally.

Eric Cantor explains how the defense cuts can be rolled back.

Molly Ball thinks Romney won the debate by out-aggro-ing Gingrich.

Byliner uncovers a classic profile of the original Gingrich habitat.

Ben Cohen discovers “bistro anti-Semitism.”

Artur Davis, the former Democratic congressman from Alabama, advises the GOP to nominate Jeb Bush and win.