The presidential primary election for Michigan is Tuesday. Here is a last-minute guide for undecided voters on where the candidates stand.

NEWT GINGRICH

Economy
Encourage new business investment through tax cuts. Return to Reagan-era monetary policies to strengthen the dollar. Promote job creation by cutting certain regulations, programs and bureaucracies.

Taxes
Reduce the corporate tax to 12.5 percent from the maximum 35 percent and eliminate the capital gains tax. Give citizens the option to pay 15 percent flat tax.

Education
Wants to shrink the federal Department of Education. Supported Obama’s Race to the Top program. Institute a Pell Grant-style system for kindergarten through 12th grade. Implement a “no limits” charter system.

Health care
Supports repealing health care reform legislation. Supports tax credit for people to deduct health insurance cost. Cover the sickest with a High Risk Pool set up by each state. Would allow Medicare recipients the option of private-sector coverage.

Gay marriage
Supports the Defense of Marriage Act. If it is found unconstitutional, he would support an amendment to ban gay marriage.

Abortion
Signed anti-abortion pledge. Would appoint judges that believe life begins at conception.

RON PAUL

Economy
Return to the gold standard, get rid of the Federal Reserve, eliminate many federal regulations.

Taxes
Supports eliminating the federal income tax and the IRS in favor of excise taxes, tariffs and corporate taxes.

Education
Get rid of the Department of Education, bringing an end to the influence of the federal government in education.

Health care
Repeal health care reform. Favors tax credits for all medical costs. Allow purchase of health insurance across state lines. Make all Americans eligible for Health Savings Accounts.

Gay marriage
Would leave laws up to states. Supports law to allow one state to refuse recognition of same-sex marriages of another state.

Abortion
Anti-abortion rights but believes abortion policy shouldn’t be decided by federal government but by states.

MITT ROMNEY

Economy
Reduce taxes, spending and regulation. Increase trade, energy production and labor flexibility.

Taxes
Reduce corporate income tax rate to 25 percent. Maintain current tax rates on personal income. Eliminate taxes for taxpayers with adjust gross income below $200,000 on interest, dividends and capital gains. Eliminate estate tax.

Education
Supported No Child Left Behind. At one time, he supported eliminating the Department of Education but has since changed his stance when he saw how the federal government can “hold down the interest of the teachers’ unions” and put interests of the students first.

Health care
Repeal heath care reform. Signed similar legislation while Massachusetts governor but argues that’s appropriate for states, not at the federal level. Will set policy that gives states the power to create their own health care reforms.

Gay marriage
Supports constitutional amendment to ban gay marriage.

Abortion
Used to support abortion rights, now in opposition. Declined to sign anti-abortion pledge.

RICK SANTORUM

Economy
Calls to repeal every regulation Obama administration has implemented. Eliminate corporate taxes for manufacturers to promote job growth. Reduce federal spending to 2008 levels.

Taxes
Proposes zero corporate tax. Cut and simplify income taxes. Simplify the tax code and cut middle income taxes by eliminating the Alternative Minimum Tax.

Education
Believes education is responsibility of the parent. As a homeschool parent, he stresses a flexible and personalized approach to education. Believes the solution to better education falls at the state and local levels. Voted for No Child Left behind.

Health care

Repeal health care reform. Supports allowing people to purchase coverage with pretax money. Reduce costs through competition, electronic records and health care literacy. Allow purchase of health insurance across state lines.

Gay Marriage
Supports constitutional ban.

Abortion
Signed anti-abortion pledge and favors constitutional abortion ban. Opposes abortion even in cases of rape.

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Polls open 7 a.m. to 8 p.m.

POLL LOCATIONS

City of Niles
Ward/Precinct 1 — Niles High School, 1441 Eagle St.
Ward/Precinct 2 — Niles High School, 1441 Eagle St.
Ward/Precinct 3 — Niles Fire Station, 1345 E. Main St.
Ward/Precinct 4 — Westside School, 111 Spruce St.

Niles Township
Precinct 1 – Fairland Church, 1811 River Bluff Rd.
Precinct 2 – Niles Law Enforcement Complex, 1600 Silverbrook Ave.
Precinct 3 – Nile Charter Township Department of Public Works, 322 Bell Rd.
Precinct 4 – Community Evangelical Free Church, 120 E. Bertrand Rd.
Precinct 5A – Morris Farm Fire Station, 2001 Morris Drive
Precinct 5B – Morris Farm Fire Station, 2001 Morris Drive

Who will win today?
If the polls are any indication, it will be an extremely close vote between Mitt Romney and Rick Santorum.

Rasmussen Reports — Romney 37.3, Santorum 35.8
Public Policy Polling — Romney 38, Santorum 36
Mitchell/Rosetta Stone — Santorum 37, Romney 35