Some are calling the President's State of the Union speech last night a knock out while others say it was just another election year speech meant to gain support.

The members of Idaho's congressional delegation say there were parts they could agree with but other parts fell flat. Congressman Raul Labrador (R-Idaho) criticized Obama for taking credit for unemployment dropping.  And Idaho Senator Jim Risch says he believes the speech went directly after America's upper class. Idaho Senator Mike Crapo says some of Obama's points  have already failed before.  Congressman Mike Simpson watched the speech from his Washington D.C. home, which his staff says is tradition. In a statement he said he was frustrated that the president persists in playing politics with the issue of tax reform. Simpson says he believes it's time for  Republicans and Democrats to come together to implement fundamental tax reform to bring about a new tax system that lowers the rate and broadens the base, creating a simpler and fairer tax code.