HR0130 103RD GENERAL ASSEMBLY

HR0130 LRB103 25646 HLH 51995 r

HOUSE RESOLUTION

WHEREAS, Under Illinois constitutional law, the individual income tax is levied upon incomes at a flat, non-graduated rate; this flat rate is explicitly specified by subsection (a) of Section 3 of Article IX of the Constitution of Illinois; the Constitution, with its flat-rate income tax language, was ratified by the voters in November 1970; and

WHEREAS, Many other states impose a flat income tax, including the neighboring states of Indiana and Kentucky; and

WHEREAS, Unlike some other taxes imposed by the State of Illinois, including the tax on motor fuel and the State's use and occupation taxes, the income tax is non-regressive; and

WHEREAS, Given an opportunity to reopen the question in November 2020, the people of Illinois renewed their commitment to a single State individual income tax levied at a flat rate; when presented with a proposed constitutional amendment to strike this language and to grant the politicians of Illinois the right to enact multiple income tax rates to be levied upon multiple levels of income, the proposed amendment was resoundingly defeated; and

WHEREAS, As evidenced by the November 2020 voting numbers on the Graduated Income Tax Amendment, with passage requiring either (i) a simple majority of all of those casting ballots in the overall election or (ii) a three-fifths majority of those voting on the constitutional question, the proposed amendment fell far short in both categories, with more than 3.0 million "no" votes cast against the measure; and

WHEREAS, The 3,059,411 "no" votes cast against the proposed constitutional amendment were a majority (53.3%) of the votes cast on the question and were also a majority (50.2%) of the total votes cast in the November 2020 election as a whole; and

WHEREAS, Enough "no" votes were cast on the proposed constitutional amendment that it fell more than 360,000 votes short of a simple majority and more than 760,000 votes short of a three-fifths majority of those voting on the question; and

WHEREAS, The people of Illinois have spoken with dignity and finality on the question of what form the individual income tax should take in Illinois; and

WHEREAS, Despite the expressed constitutional command of the people of Illinois, re-expressed as recently as November 2020, some voices continue to speak in favor of reopening this question yet again; and

WHEREAS, As on every previous occasion when this question has arisen, the abolition of the constitutional flat-rate law and its erasure from the income tax code of Illinois would make it easier for politicians to enact multiple income tax rates upon multiple levels of income earned by the working people of Illinois and to spend this money however they want; and

WHEREAS, The people of Illinois do not want a Graduated Income Tax; the negative effects upon the lives of Illinoisans by reopening this issue would far outweigh whatever benefits have been promised to them by those who call for the reconsideration of such a tax; therefore, be it

RESOLVED, BY THE HOUSE OF REPRESENTATIVES OF THE ONE HUNDRED THIRD GENERAL ASSEMBLY OF THE STATE OF ILLINOIS, that we oppose a graduated income tax law in Illinois, whether it is called a "graduated tax", a "progressive tax", a "fair tax", or any other euphemism its supporters wish to use to present it to the voters and engender support; and be it further

RESOLVED, That we oppose the reconsideration by the Illinois General Assembly of any constitutional measure intended to yet again reopen the flat-rate income tax language of subsection (a) of Section 3 of Article IX of the Constitution of Illinois; and be it further

RESOLVED, That suitable copies of this resolution be delivered to the Governor, the Speaker of the House of Representatives, and the Senate President.