Of the four Republicans most prominently mentioned as presidential possibilities in 2012 (by my reckoning, at least), two — Mitt Romney and Newt Gingrich — are on the record regarding the tax deal, and two — Sarah Palin and Mike Huckabee — are not, to my knowledge.
Romney opposes the deal. It’s interesting to see him positioned to the right of all but four Republican Senators.
Gingrich favors the deal. He says:
[I]t is the best deal that could be expected from a Democrat-controlled lame-duck Congress. Take the deal so that income taxes do not rise thus avoiding further economic damage. The new Congress with a Republican-controlled House can come back in January to enact a job-creating prosperity agenda the Democrats rejected.
In my view, Gingrich has taken a sounder, more responsible position than Romney has.
As for other potential candidates, Tim Pawlenty, John Thune, and John Bolton all say “yes” to the deal. Mike Pence says “no.”