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Bill

Bill

SR 114

PROGRESSIVE INCOME TAX-OPPOSE

104th Regular Session Introduced by Neil Anderson and 16 co-sponsors

Illinois State Senate resolution opposes adopting a progressive income tax system, backing the current flat tax structure.

Added as Co-Sponsor Sen. Chris Balkema
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Bill Summary · SR 114

Legislative bill overview

SR 114 is a resolution expressing opposition to implementing a progressive income tax system in Illinois. The bill represents a legislative stance against replacing the state's current flat income tax structure with a graduated tax system where rates increase based on income level. This resolution does not create law but serves as an official position statement from the Illinois State Senate.

Why is this important

Illinois has debated progressive taxation for years as a potential solution to budget challenges and income inequality concerns. The state's current 4.95% flat tax rate applies equally to all earners regardless of income level. A progressive system would fundamentally reshape state revenue collection and have significant implications for both high-income taxpayers and state funding for services.

Potential points of contention

  • Revenue impact and state budget: Supporters of progressive taxation argue it could generate needed revenue while opponents contend it risks driving high earners and businesses out of state
  • Economic competitiveness: Critics worry progressive taxes make Illinois less attractive to businesses and wealthy residents; advocates counter that other high-tax states remain economically robust
  • Constitutional considerations: Illinois's 1970 Constitution contains a "flat tax clause" requiring proportional taxation, which would likely require a constitutional amendment to implement progressivity—a high bar supporters must clear

Compiled from official sources — confirm details with the bill’s official record.

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