WASHINGTON — President Obama plans to use his State of the Union speech to target tax loopholes that benefit the wealthy, while offering new tax breaks for middle-class items like child care, White House officials said Saturday.

In the prime-time address Tuesday, the president plans to call for ending certain loopholes on trust funds, increasing the top tax rates on dividends and capital gains, and imposing new fees on big financial firms that borrow heavily.

Obama also plans to propose new tax breaks for families that have a second working member, child care and the costs of college education, according to a White House proposal.

He will propose a requirement for businesses that do not have a retirement plan to automatically enroll employees into individual retirement accounts.

The package is designed “to simplify our complex tax code, make it fairer by eliminating some of the biggest loopholes, and use the savings to responsibly pay for the investments we need to help middle-class families get ahead and grow the economy,” says a White House statement.