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TOP OF THE MORNING

It's Wednesday, Sept. 27, 2017. Welcome to Fox News First, your destination for all the news you need to start the day ... To have your early morning news fix emailed directly to your inbox, subscribe by clicking here.

Here's your Fox News First 5 - the first five things you need to know today:

  • President Trump to unveil comprehensive plan for tax reform
  • Roy Moore defeats Trump-backed Luther Strange in Alabama Senate primary runoff 
  • "American Sniper" author's widow skewers NFL's national anthem protests
  • House Republicans renew call for second special counsel on Hillary Clinton-Obama administration controversies
  • Fox News unveils new daytime lineup

Let's dig deeper into these stories ...

THE LEAD STORY: President Trump is set to unveil a much-anticipated tax reform plan that aims to cut taxes for individuals and corporations while simplifying the tax code ...  Trump and congressional Republicans are reportedly considering a tax reform plan that includes an income tax surcharge on the wealthy and doubling the standard deduction given to most Americans .... Trump on Tuesday previewed the plan, vowing significant middle-class tax cuts and lower corporate rates that would create “millions of new jobs for Americans.” Trump said the tax plan will have four “very crucial principles” -- making the tax code fairer and simpler; cutting taxes for the middle class; lowering the tax rate for businesses; and luring offshore investments back into the country. The president will unveil details of his plan during a speech in Indianapolis today.

  • Why does this matter? The GOP is under pressure to overhaul the tax code after multiple collapses of attempts to repeal and replace ObamaCare. Tax reform is a major Trump campaign promise and he really needs a major legislative victory. If the GOP-controlled Congress passes the plan, it would be the first major overhaul of the U.S. tax code in three decades.
  • MUST-READ on FoxNews.com: Grover Norquist: Tax reform is a must-win for Republicans (and it really could happen)

BANNON'S GUY BEATS TRUMP'S GUY: Former Alabama Chief Justice Roy Moore defeated Sen. Luther Strange in a closely-watched Senate primary runoff, overcoming heavy support for the incumbent by the GOP establishment and President Trump himself ... The hard-fought battle pitted Trump against some of his most loyal supporters, including former chief strategist Steve Bannon, former Alaska Gov. Sarah Palin and a slew of House conservatives who all backed Moore. Bannon declared Moore's win a victory for Trump, despite the president's support for Strange. Moore will face Democrat Doug Jones in the Dec. 12 general election.

"AMERICAN SNIPER'S" WIDOW SACKS NFL: Taya Kyle, widow of decorated military sniper Chris Kyle, blasted the NFL for fostering "division and anger" with its support of players kneeling in protest of the national anthem ... "We loved you and you loved us – with all of our races, religions, different backgrounds and politics," Kyle writes in an open letter. "Simplicity in a crazy world was pretty awesome. You, dear NFL, have taken that." Kyle's comments come after President Trump doubled down on his criticism of NFL players kneeling during the national anthem, calling the protests "disgraceful" and blatantly disrespectful to veterans who fought for flag and country.

RENEWED CALL FOR SECOND SPECIAL COUNSEL: House Republicans formally renewed their call for a second special counsel to probe 2016 controversies involving Hillary Clinton and the Obama administration following allegations that former FBI Director James Comey drafted an "exoneration statement" for Clinton weeks before interviewing her ... Republicans on the House Judiciary Committee, who first called for a second special counsel's appointment in July, cited several factors in a letter Tuesday to Attorney General Jeff Sessions and his deputy, Rod Rosenstein. Foremost was the Clinton exoneration statement Comey allegedly drafted. Some lawmakers want Comey to return to Capitol Hill to resolve discrepancies in his past statements.

INTRODUCING FOX NEWS' NEW DAYTIME PROGRAMMING: Fox News Channel Tuesday announced changes in its daytime programming on the heels of finishing the third quarter of 2017 as the most-watched network among cable news ... Harris Faulkner will anchor "Outnumbered Overtime" at 1 p.m. ET and Dana Perino will anchor "The Daily Briefing" at 2 p.m. ET, while also remaining a co-host of "The Five" at 5 p.m. ET.  Both new programs will premiere Monday. The network also announced that Sandra Smith will join Bill Hemmer as co-anchor of "America's Newsroom."

ABOUT LAST NIGHT

NFL PLAYERS OUT BOUNDS ON PROTESTS: "Most of the players are out beyond their skis. I don't think these guys are experts in this cause they're taking up." – Jason Whitlock, Fox Sports 1 anchor, on "Tucker Carlson Tonight," sounding off on NFL players kneeling in protest during the national anthem. WATCH

O'REILLY VS. MAINSTREAM MEDIA: "Fair-minded people know there's no objectivity in the media anymore ... Not only do they want to destroy President Trump, but anyone who voted for him."– Bill O'Reilly, former Fox News host, "Hannity," taking on left-wing, "totalitarian" foes in the mainstream media. WATCH

MINDING YOUR BUSINESS

Carnival, Royal Caribbean cruise lines to help Puerto Rico aid efforts.

MLB vote for Jeter's $1.2B Miami Marlins bid imminent; could receive owners' approval this week.

Amazon says Google has pulled YouTube from Echo Show device in tech face-off.

Equifax says departing CEO won't get $5.2 million in severance pay.

NEW IN FOX NEWS OPINION

American presidents have trained North Korea to ignore our threats.

American pastor imprisoned in Turkey is a pawn for Erdogan -- and Trump should call him on it.

Todd Starnes: VFW, American Legion go to war against NFL.

Dr. Marc Siegel: Healing health care with two adversaries joining hands.

HOLLYWOOD SQUARED

Tim Allen believes likable conservative character cost him “Last Man Standing."

Below Deck” star Captain Lee Rosbach recalls outrageous requests from rich guests.

William Shatner talks “Star Trek: Discovery,” “Better Late Than Never” Season 2 and latest "new idea."

Khloe Kardashian reportedly pregnant.

DID YOU HEAR ABOUT THIS?

World's largest flawless diamond ever to be auctioned will be unveiled this week.

Adults are banned from dressing up as princesses at Disney parks.

"Mad Pooper's" "spokesman" gives bizarre excuse for female jogger’s alleged defecation in people's yards.

California's enacted and potential bans: From internal combustion engines to plastic bags.

STAY TUNED

On Fox News:

LIVE COVERAGE of President Trump's speech from Indianapolis, revealing his comprehensive tax reform plan, at 3 p.m. ET.

Your World with Neil Cavuto, 4 p.m. ET: Neil will have the first interview with House Ways and Means Committee Chairman Kevin Brady after Trump's tax reform plan rollout; Freedom Caucus Chair Mark Meadows will also weigh on tax reform.

The Story with Martha MacCallum, 7 p.m. ET: Martha will have all the fallout and analysis from Trump's tax reform speech.

Tucker Carlson Tonight, 8 p.m. ET: Radio host and author Mark Steyn will dissect the NFL protests during the national anthem.

Hannity, 9 p.m. ET: Don't miss Sean's hard-hitting interview with House Speaker Paul Ryan.

On Fox Business: 
President Trump’s tax reform plan will be today’s big topic:

Mornings with Maria, 6 a.m. ET: Top Republican senators and members of Congress preview the plan and sound off on the next effort to repeal and replace ObamaCare. Scheduled guests: Rep. Mark Walker, Republican Study Committee Chair,  Orrin Hatch, Senate Finance Committee Chairman, Cathy McMorris Rodgers, House Republican Conference Chair and Senator Ted Cruz

Varney & Company, 9 a.m. ET: Sen. Pat Toomey and RNC spokeswoman Kayleigh McEnany give their take on dealing with a divided Congress; Legendary football coach Lou Holtz tackles NFL national anthem protests; Resident Commissioner of Puerto Rico Jenniffer González-Colón gives the latest update on Hurricane Maria recovery efforts.

Cavuto: Coast to Coast, 12 noon ET: Sen. John Thune addresses the GOP's struggles with health care and tax reform

Countdown to the Closing Bell, 3 p.m. ET: Arnold Donald, Carnival Cruise CEO, on his company's role in Puerto Rico relief efforts; Nicholas Pinchuk, Snap-On CEO, weighs in on tax reform.

Risk & Reward, 5 p.m. ET: Today’s guest: Grover Norquist, president of Americans for Tax Reform.

On Fox News Radio:

The Brian Kilmeade Show, 9 a.m. ET to 12 noon: Bill O'Reilly takes on the day’s hot topics and gives the inside story on his new book, "Killing England."

#OnThisDay

1991: President George H.W. Bush announces plan to eliminate all U.S. battlefield nuclear weapons, and calls on the Soviet Union to do likewise.

1989: Columbia Pictures agrees to a $3.4 billion cash buyout by Sony Corp.

1979: Congress OKs formation of the U.S. Department of Education.

1939: After weeks of resistance, Poland surrenders to Nazi Germany and the Soviet Union during World War II.

Thank you for joining us on Fox News First! Enjoy your day and see you in your inbox first thing tomorrow morning!