Issue Position: Income Tax Should be Constitutionally Prohibited

Issue Position

Last week, the Tennessee Tax Structure Study Commission issued its report. In the report, the Commission recommended a state income tax. First, I want to make it clear that I remain opposed to a state income tax. Second, as a result of this report, I believe now is the key time to offer a Constitutional Amendment to clarify that the Tennessee Constitution prohibits a state income tax. I plan to offer such an amendment in the 2005 legislative session.

The need for constitutional clarification is clear. During the income tax debate several years ago, I kept my word and voted against a state income tax. But other legislators and the Attorney General at the time seemed to believe that an income tax could be allowed under our state's Constitution.

While three Supreme Court decisions have held that an income tax is unconstitutional, we simply can't take the chance that a different Supreme Court might interpret the Constitution as allowing an income tax. The amendment I'm proposing will make it absolutely clear that an income tax is prohibited by the Tennessee Constitution.

Over the last two years, I've worked with Governor Bredesen to make sure our state is being run more efficiently so that taxpayers are getting the most for their money. We need to continue efforts to keep government in check and work toward a more accountable, responsible government that gets results for its citizens. The amendment I'm offering will force the legislature to act responsibly with taxpayer dollars. The people of our state deserve nothing less.

If there are issues you'd like me to address, please don't hesitate to contact me. My Senate office address is 6A Legislative Plaza, Nashville, 37243. My toll-free phone number is 1-800-449-8366 extension 1-4499. My email address is sen.doug.jackson@legislature.state.tn.us.

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