IL SR1590

States Illinois' income tax has operated at a flat, non-graduated rate since 1969 as mandated by the state constitution.

Asserts that the flat tax structure provides a more predictable and attractive economic climate for businesses and individuals compared to graduated tax systems.

Claims graduated income taxes contribute to slower economic growth, reduced entrepreneurship, and fewer jobs, while states with lower tax burdens have more robust economies.

Expresses concern that taxpayers would lack certainty about final tax rates if a constitutional amendment allowing a graduated income tax were submitted to voters.

Declares the Senate's opposition to amending the Illinois Constitution to permit a graduated income tax system.