Since 1970 a non-graduated or "flat" income tax system has been a part of Illinois' constitution. Since that time, our neighboring states have altered their tax systems to make it fairer for their residents. Meanwhile, Illinois' income tax system has remained the same and to date we have the lowest income tax rate of any state that requires one. While our other sources of revenue have increased to keep pace with inflation and population growth, the state's largest source for revenue, its income tax, has remained stagnant. This is a practice that must end.

Illinois has been handcuffed by an unfair and broken tax system which places a great strain on the middle-class and those who can least afford it. We are currently the 6th most regressive taxing state in America. Families with earnings in the bottom 60% of all income earners pay over 10% of their income in state and local taxes, making their burden over 2 times greater than that of affluent families in our state.

The "flat" income tax is a major reason why the Illinois tax system fails to respond to economic growth. Regressive taxation focuses tax collection on families with declining incomes over time, and misses taxing where the economy is growing. During these trying economic times, it is necessary to find new revenue streams without placing undue tax burdens on those who can least afford it.

Senate Joint Resolution Constitutional Amendment 38 is not a tax increase. It simply allows Illinois the option to pursue mechanisms that provide adequate revenues. People on both sides of the aisle have talked about the strain Illinois’ tax structure places on working families – this legislation would help us change that.

My fellow democratic colleagues, Senator Frerichs and Senator Maloney have sponsored similar legislation to address this matter. Their efforts reinforce the need for Illinois to do away with a tax system that prioritizes revenue over tax fairness. Legislators can’t continue to judge revenue proposals based on artificial standards, our constitution won’t allow.