US President Joe Biden wants to reverse his predecessor Donald Trump's tax cuts for the wealthy to pay for a huge middle class families spending plan, senior administration officials said Wednesday.

Combo photo shows former U.S. Vice President Joe Biden (L) and sitting President Donald Trump. (Xinhua)

Biden will use his speech to a joint session of Congress to unveil the $1.8 trillion American Families Plan, funded by ending Trump's tax cuts and closing loopholes used by the most wealthy to escape paying their share, officials said.

"The president will be proposing a set of measures to make sure the wealthiest Americans pay the taxes that they owe, while also ensuring that no one making less than $400,000 a year will see their taxes go up," one official, who asked not to be identified, told reporters.