Reports are that Biden will advocate for increased taxes on business in his state of the union speech.
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However, simple logic says that the money that business pay the government for taxes comes from the price of goods and services sold to the consumer. So in effect, consumers pay ALL business taxes.  
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Worse, there is the idea of regressive and progressive taxes.  For instance a sales tax might be called a flat tax because all people pay the same regardless of their income.  However liberals would say that a flat tax is actually regressive because it hits poorer people harder.
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Liberals should really oppose flat taxes like sales taxes if their concern is really with poor people.  And obviously a rise in prices to cover increased business taxes has exactly the same effect as a sales tax or any other flat tax.  Poor people are harder hit.
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So tonight Biden will advocated for poor people to be hardest hit by his new taxation plan.