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THE TENNESSEE INCOME TAX ISSUE IS "DEAD?"

June 6, 2006 - June 12, 2006
A Tennessee income tax is not on the ballot this year, but the prime proponent of a state income tax IS back on the ballot. Former State Senator Bob Rochelle, who lead the fight for the income tax and later (after he decided he couldn’t get re-elected carrying that baggage) as a member of the pro-income tax stacked Tax Study Commission is running for the state senate again. As he kicked off his campaign last week he pronounced the state income tax a “dead issue.” Riiiiight. There are only two types of people who will vote for Bob Rochelle: those who support an income tax (like he does) and those who he can fool into thinking he doesn’t support an income tax.

This is not the first time the income tax has been declared “dead.” In recent years many people have stated that the income tax issue is “dead” …usually just before they mounted new efforts to pass it!

For example, on Sunday, October 12, 1999 the Chattanooga Times Free Press quoted legislative leaders saying then-Governor Don Sundquist’s state income tax proposal was “dead on arrival.” It was not. The Tennessee County News, in its March-April, 2000 edition, quoted Speaker Naifeh saying “an income tax is dead and lacks the votes needed for passage.” He was right, but it did not stop him from trying. On November 11, 2001 the Chattanooga Times Free Press reported that an income tax had been declared “dead” in the State Senate. That did not stop those in the Senate, led by then-Senator Bob Rochelle, from continuing to use any and all means to get it passed throughout the year that followed. And just last week, just ONE DAY after Bob Rochelle claimed the income tax was “dead,” the Jackson Sun editorialized in favor of an income tax for Tennessee.

There is a distinct difference between “dead” and “playing possum.” The same people who today say that the income tax is “dead” are the same ones who have so often brought it back to life. The Tennessean headline dated November 19, 1999 says it all: “Income tax Dead For Now.” Death is a bit more permanent than that. How many obituaries have you ever read that described the deceased as passing away…“for now?”

The ONLY way to make sure that an income tax does not come back to life is to keep those who have supported an income tax in the past as far away from the reins of power in the state legislature as possible. The bottom line is that anybody running for the State House or State Senate who does not have a verifiable track record of strenuously OPPOSING an income tax is almost certainly a “yes” vote for it when it comes up for a vote. And while it may be hibernating for now, the income tax WILL come back up for a vote at some point when Tennesseans least expect it. Just like it always has in the past.

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