WASHINGTON (AP) — Republican White House candidate Mitt Romney is offering new ideas on the controversial issues of taxes and immigration, sparking a fresh flashpoint with President Barack Obama before their inaugural debate Wednesday.

The GOP nominee suggested an option of limiting deductions to pay for his across-the-board income tax cut in an interview with a Denver television station Monday. Speaking on KDVR, Romney laid out a possible scenario for paying for proposal to cut all income tax rates by 20 percent. He’s previously said the cuts would be funded by closing loopholes and deductions, but that the specifics would have to be worked out with Congress.