The debate over tax cuts comes just as Wall Street’s biggest firms are set to complete their most profitable two-year period in investment banking and trading on record. According to Bloomberg News, the firms Goldman Sachs, JPMorgan Chase, Bank of America, Citigroup and Morgan Stanley generated $93.7 billion in the first nine months of 2010, on pace to fall 10 percent short of last year’s record $127.8 billion. Collectively the firms have taken in more than $135 billion under the Wall Street bailout program and borrowed billions more from the Federal Reserve.