Tonight President Obama will stand before a divided Congress to deliver his third State of the Union and outline his vision for an "America Built To Last."

Echoing the themes of a speech he gave in Kansas last month, the president will detail his vision for economic fairness and a return to American values.

"This is not just another political debate. This is the defining issue of our time. This is a make-or-break moment for the middle class, and for all those who are fighting to get into the middle class," the president said in Osawatomie, Kan.

Obama will make a renewed pitch for tax fairness and the "Buffet Rule" as he calls for wealthier Americans to pay their fair share. Billionaire Warren Buffett has argued that he shouldn't pay a higher tax rate than his secretary and the president agrees. Buffett's secretary, Debbie Bosanek, will be seated in the first lady's box to listen to this evening's address.

In a preview of the address, the president drew a clear line in the sand. "We can go in two directions: One is towards less opportunity and less fairness, or we can fight for where I think we need to go: building an economy that works for everyone, not just a wealthy few."

Overall the president will lay out a roadmap for the economy based on four central pillars: manufacturing, energy, skills for workers, and American values.

Tomorrow Obama will take his message on the road, visiting five critical swing states in just three days.