In last year's Budget Address Gov. Chris Christie demanded an income tax cut, but there is none in this year's spending plan proposal and there's probably a very good reason for that.

Governor Chris Christie holds his 102nd Town Hall at St. Luke Baptist Church in Paterson, N.J. (Governor's Office/Tim Larsen)

"Here's an interesting example I think of an election year budget," says Fairleigh Dickinson University political science professor Peter Woolley.

"Last year, Christie put on the table a significant income tax cut. He didn't get it of course, but he got it on the record that that's what he was asking for. This year he's not asking for a significant tax cut and my sense of why that is, is because it automatically becomes for Democrats a target that something is being given away to the rich and taken away from the poor."

Tax Cut Plan Stalled

The Governor didn't ask for the tax cut, income tax or otherwise and now there's no target to shoot at explains Woolley. Christie evidently did come to agreement with Senate President Steve Sweeney on a tax cut plan based on income that could be applied to property tax bills. That plan is still stalled.

While Christie is not demanding a tax cut, he still says he would like one. Woolley says there's a good reason for that too.

"Look, in the Republican party, especially if you want to be a rising star and continue rising, you have to put tax cuts on the table," explains Woolley. "There's no doubt that to make a play and make a reputation you have to cut taxes. Income taxes in particular are the thing that plays best to that constituency."

Most people agree that Christie is a rising GOP star. He's often talked about as a potential presidential candidate in 2016.