HR0355LRB101 12289 MST 60061 r


  
1
HOUSE RESOLUTION

  
 
2    WHEREAS, The State of Illinois is one of only a few states 
3in the country that maintains a flat-rate income
tax structure; 
4and
  
 
5    WHEREAS, Of the surrounding states, only Illinois, 
6Indiana, and Michigan have flat-rate income taxes
imposed on 
7taxpayers; and
  
 
8    WHEREAS, The Illinois constitution currently provides that 
9the State may only impose one non-graduated
income tax on 
10individuals and corporations; further, there is a limitation 
11that prohibits the imposition of
a corporate income tax rate 
12that is greater than an 8:5 ratio vis-a-vis the income tax rate 
13on
individuals; and
  
 
14    WHEREAS, Since 2011, the General Assembly, has 
15successfully passed two income tax increases; under
P.A. 
1696-1496, the income tax was increased temporarily to 5% on 
17individuals and 7% on corporations for
tax years 2011-2014; the 
18rates then fell to 3.75% and 5.25% on individuals and 
19corporations,
respectively, by tax year 2015; and
  
 
20    WHEREAS, In 2017, under P.A. 100-22, the General Assembly 
21yet again increased the income tax rates,
this time on a 
 
 
HR0355- 2 -LRB101 12289 MST 60061 r

1permanent basis, and established the current rate structure; 
2the income tax rate on
individuals is now set at 4.95% and 7% 
3on corporations; and
  
 
4    WHEREAS, Illinoisans cannot continue to be punished with 
5more tax increases;
stronger protections enshrined in the 
6constitution are needed to prevent the legislature from 
7continuing to impose
higher and higher rates; therefore, be it
  
 
8    RESOLVED, BY THE HOUSE OF REPRESENTATIVES OF THE ONE 
9HUNDRED FIRST GENERAL ASSEMBLY OF THE STATE OF ILLINOIS, that 
10we urge the Illinois Constitution be amended to provide that 
11the state income tax shall
never exceed 4.75% for individuals; 
12and be it further
  
 
13    RESOLVED, That suitable copies of this resolution be 
14delivered to each member of the Illinois General
Assembly.