Rick Santorum has an op-ed in today’s Wall Street Journal outlining his Economic Freedom Agenda. Conspicuously missing form his ten-point plan? Any mention of the special loophole he would create allowing manufacturers to pay no income tax.

Here is how his campaign website describes the policy: “Eliminate the corporate income tax for manufacturers – from 35% to 0% – which will spur middle income job creation in the United States and will create a job multiplier effect for workers.”