Fox News contributor Charles Krauthammer said Monday on “Special Report with Bret Baier” that President Obama’s tax reform proposal was actually  a “tax and spend” measure.

“It’s not at all tax reform, it’s in fact the exact opposite. It’s complicates the code with all kinds of little curlicues and handouts under certain conditions,” Krauthammer said.

President Obama will officially unveil the proposal Tuesday in his State of the Union address.

Krauthammer called Obama labeling his plan as tax reform “a corruption of the language.”

He added that the president’s proposal won’t simplify the tax code, but instead add to the “barnacle of loopholes, exclusions, handouts, political favors handed out that for a quarter of a century.”