Illinois 2023-2024 Regular Session

Illinois Senate Bill SJRCA0006

Introduced
3/2/23  

Caption

CONAMEND-INCOME TAX RATES

Impact

The proposed change is intended to provide greater flexibility in setting tax rates, which supporters argue could enhance state revenue. By allowing a graduated income tax structure, Illinois could potentially align its tax system with those of other states that utilize such a model, promoting fairness in taxation based on individuals' ability to pay. This shift could have significant implications for funding state services and reducing reliance on regressive tax strategies.

Summary

SJRCA0006, introduced by Sen. Robert F. Martwick, proposes a significant amendment to the Revenue Article of the Illinois Constitution. This amendment seeks to remove the existing stipulation that taxes on income must be assessed at a non-graduated rate. Instead, it empowers the General Assembly to establish varying rates for income taxes, thereby allowing for graded taxation, which could potentially lead to higher rates for wealthier individuals and corporations.

Contention

Opponents of SJRCA0006 may argue that such changes could complicate the tax system and lead to increased tax burdens on certain groups, particularly the wealthy, which could discourage investment and economic activity. Furthermore, concerns may arise regarding the potential for an unequal tax burden, creating disparities in how income is taxed between individuals and corporations. The amendment's fate ultimately hinges on public sentiment and the political dynamics that shape tax legislation in the state.

Companion Bills

No companion bills found.

Previously Filed As

IL SJRCA0004

CONAMEND-INCOME TAX RATES

IL SB2105

INCOME TAX RATES-CREDITS

IL HJRCA0005

REVENUE-EDUCATION

IL SB0189

INC TAX-NET INCOME

IL SJRCA0013

CONAMEND-RECALL OFFICIALS

IL HJRCA0022

CONAMEND-RECALL OFFICIALS

IL HJRCA0011

CON AMEND-TAX-2/3RDS VOTE

IL HB3686

INC TX-RATES

IL HB5193

INC TX-RATES

IL HR0130

GRADUATED INCOME TAX-OPPOSE

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