Forty percent (40%) of American voters say that President Bush is doing a good or an excellent job on taxes. A Rasmussen Reports national telephone survey found that 39% say the same about his handling of the economy.

At the other end of the spectrum, just 15% say he is doing a good or an excellent job on immigration. Twenty percent (20%) give him positive marks on energy issues, and 25% offer that positive assessment on health care issues.

The survey was conducted on June 13 and 14 as the President was aggressively working to revive the Senate bill on immigration reform. While important to the President, just 20% of American voters want the bill revived.

An earlier survey found that 27% believe he is doing a good or an excellent job handling the situation in Iraq. The President’s Job Approval ratings have been at or near their all-time lows ever since the immigration debate began to dominate the news.

On three issues—Immigration (55%), Energy (53%), and Iraq (52%)—a majority of voters give the President a “poor” rating. Arizona Senator John McCain’s Presidential campaign has stumbled largely because he is so closely aligned with the President on two of these three issues.

On immigration, the President earns good or excellent reviews from 24% of Republicans while 48% in his party say he’s doing a poor job. Among Democrats on that issue, 10% say good or excellent while 60% say poor.

On the economy, there is a much bigger gap. Seventy-seven percent (77%) of Republicans give the President good or excellent marks for handling the economy. Only 10% of Democrats agree.

On health care, the President earns good or excellent marks from 44% of Republicans and 9% of Democrats.

On taxes, 74% of Republicans give him positive grades along with 15% of Democrats.

On energy, 41% of Republicans say the President is doing a good or an excellent job. Just 7% of Democrats share that view.