WASHINGTON — A sweeping House Republican plan to overhaul the nation’s tax laws would wipe out a slew of popular tax breaks to help pay for lower overall tax rates, a politically risky move in an election year that drew quick opposition Wednesday.

The plan would repeal deductions for state and local taxes, medical expenses and moving expenses. Tax credits for child care, adoption services and energy-efficient upgrades to homes would be gone. The mortgage interest deduction would be reduced for people buying houses costing more than $500,000.

In exchange, income tax rates would be cut and the standard deduction, which is used by most taxpayers, would be nearly doubled. The child tax credit would be increased and a complicated series of tax breaks for education expenses would be consolidated and simplified.

The plan borrows ideas from President Barack Obama and other Democrats. But here’s a reality check: It has almost no chance of becoming law this year. Even House Speaker John Boehner, R-Ohio, distanced himself from the details Wednesday.

Still, it could become an important political document as congressional elections approach in November. Should Republicans embrace the plan, they could use it to highlight their efforts to simplify tax laws and spur economic growth.