Senate Finance chair Max Baucus (D-MT) has indicated that he and House Ways and Means chair Charles Rangel (D-NY) are looking at a minimum wage small business tax package "in the ballpark" of $5 billion over 10 years, confirming our report earlier this week. Similarly, Baucus and other leading Democrats have decided that the war spending supplemental is the best vehicle for passing the minimum wage and its attendant tax breaks. "More often than not, the rider needs a strong horse. The supplemental is strong, the minimum wage is strong," Baucus said. The remaining question is where the $5 billion in offsets to pay for the tax package will come from. Yesterday, Baucus and Senate Finance ranking member Charles Grassley issued a "press release highlighting a GAO report that identifies potential "tax gap" sources of revenue from enhanced enforcement.