661:. It is broken up into seven sections throughout the act. Section 1 is stating the name of the act. Section 2 is Legislative Declaration and states "The General Assembly further finds that the Illinois tax system is based largely on self-assessment." Section 2 also states "The General Assembly finds and declares that taxes are the most sensitive point of contact between citizens and their government." Section 4 explains "the Department of Revenue shall have the following powers and duties to protect the rights of taxpayers," and list 10 different responsibilities the government has. Section 5 is the taxpayer's suits. It says "Taxpayers have the right to sue the Department of Revenue if such Department intentionally or recklessly disregards tax laws or regulations in collecting taxes" Section 6 is the review of liens, and section 7 is dedicated to the cost.
411:
that the state would have faced a significant budget shortfall had
Referendum C not passed. Therefore, in many instances the Referendum C money that has been spent is not new money to programs, rather it maintained the programs and prevented them from undergoing cuts. It is money the programs may not have received without Referendum C, but it is not additional money when compared with prior years. However, the report also admits that it is impossible to enumerate this impact because it would require knowledge of what budgetary actions the state would have taken had Referendum C failed. Referendum C and other attempts to mitigate the effects of TABOR are referred to as "de-Brucing" after
53:
569:. After the November 2005 setback for proponents in Colorado, advocates in many regions are now downplaying the name "Taxpayer Bill of Rights" in favor of other terms such as "Spending Limitation Movement". Organizations dedicated to shrinking government are pushing for the adoption of TABORs in other states. Currently, Colorado is the only state with TABOR. In 2005, TABOR proposals were introduced in about half of the states. A TABOR referendum on the ballot in
457:. Many of their 20 state chapters are currently working on plans to implement TABOR in their respective states. In Florida, AFP lobbied the Taxation and Budget Reform Committee to place a TABOR on the November 2008 ballot. And in Texas, AFP spearheaded the Taxpayer Protection Act concept of giving taxpayers greater control over how much government taxpayers want and are willing to pay for. It was also on the 2008 Republican Primary Ballot as a nonbinding initiative.
305:
391:
collected under existing tax rates without voter approval if revenues grow faster than the rate of inflation and population growth. Revenue in excess of the TABOR limit, commonly referred to as the "TABOR surplus", must be refunded to taxpayers, unless voters approve a revenue change as an offset in a referendum. Under TABOR, the state has returned more than $ 2 billion to taxpayers.
504:" as its advocates purport, citing the off-year voting and complex wording that may skew results. Some opponents claim that complicated tax decisions are best decided by deliberation based on well-informed argument and informed consent, such as presumably occurs in legislatures, rather than the simplistic and emotionally charged appeals that tend to dominate referendums.
422:, the voters approved using tax money generated from marijuana sales for schools, police, and drug education. As of April 2015, projections for marijuana tax revenue for Colorado were at $ 58 million, but it was unclear at that time whether the additional revenue would have to be returned to taxpayers due to the provisions in the state's Taxpayer Bill of Rights.
415:, the author of the amendment. The effects of TABOR on government spending and economic growth has been a popular discussion topic in recent years. Proponents accredit much of Colorado's economic prosperity in the period immediately following adoption of the law to the limit and its effect on government spending and taxes.
407:
in FY 2010–11, the state was allowed to spend revenue above the TABOR limit up to a capped amount known as the "Referendum C cap. The
Referendum C cap grows from the prior year's cap instead of the prior year's spending by inflation plus population growth. In effect, Referendum C eliminated the ratchet-down effect.
537:
advice for his new term, said he should lead the charge to repeal TABOR. Gov. Hickenlooper smiled and applauded but did not respond at the event; however, a few weeks later, he said such a move would be doomed. The Denver Post editorial board, which opposed TABOR in 1992, ran an editorial in
February
511:
Population: public service are focused on populations (e.g. senior citizens, children, ... ) whose number do not run parallel with the population of the state as a whole. For example, the population in
Florida is expected to increase by 27% over the next 20 years, but the senior citizen population is
441:
as an example of the positive effects of tax decreases. They cite the fact that
Colorado's rate of economic growth in the dozen or so years after this system was implemented was well in excess of that of the U.S. as a whole. They also say that deciding tax increases in referendums is more democratic,
410:
Any retained
Referendum C revenue (revenue above the allowable TABOR limit but below the Referendum C cap) is statutorily required to be spent on health care, education, firefighter and police retirement plans, and strategic transportation projects. Colorado Legislative Council staff reported in 2009
623:
Nationally, Members of
Congress have made attempts to give taxpayers more rights in terms of tax debts and interactions with the IRS. Congressman Pete Roskam (R-IL) introduced a bill in the House of Representatives called the Taxpayer Bill of Rights (H.R. 1058). 11 Republicans cosponsored the bill.
406:
In
November 2005, Coloradans approved Referendum C, a ballot measure that loosened many of TABOR's restrictions. This measure allowed the state to retain and spend money from existing revenue sources above the TABOR limit each year beginning in FY 2005–06 for five years through FY 2009–10. Beginning
632:
The IRS has offered its own version of a taxpayer bill of rights since the year 2014. Describing the rights, the IRS has written, "Each and every taxpayer has a set of fundamental rights they should be aware of when dealing with the IRS. Explore your rights and our obligations to protect them." The
398:
spending generally did not decrease. However, spending growth could be interrupted due to an economic recession, in which case inflation-adjusted per capita spending decreased—and TABOR did not permit inflation-adjusted per capita spending to return to its pre-recession level. This was known as the
390:
In 1992, the voters of the state approved a measure which amended
Article X of the Colorado Constitution that restricts revenues for all levels of government (state, local, and schools). Under TABOR, state and local governments cannot raise tax rates without voter approval and cannot spend revenues
492:
Opponents also argue that
Colorado's economic growth has largely been despite – not because of – this system, and is a result of changing societal desires for open spaces, outdoor sports opportunities, and other "quality of life" issues that are now imperiled by Colorado's inability to provide
624:
The bill would require that the IRS provide people with quality service; people would only have to pay the correct amount of their taxes owed; the IRS would be required to implement better customer service; and people would have a "voice" in the process when challenging an IRS ruling.
524:
Over the years, TABOR opponents have tried to challenge it in various ways. A federal lawsuit was filed in May 2011, which dragged through the courts for years. In May 2017, the U.S. District Court ruled the plaintiffs didn't have standing to sue, but in July 2019, the
433:
is a conservative activist, former legislator, and convicted felon in the U.S. state of Colorado, most widely known for being the author of Colorado's Taxpayer Bill of Rights (TABOR). A strict advocate for limited government, Bruce wrote and promoted TABOR.
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Opponents argue that the lack of tax revenue has hurt Colorado in many ways. For instance, Colorado ranks 48th in the nation for higher education funding (per personal income level), which is the lowest in 40 years, representing a drop from 34th in 1992.
709:
475:
to sue to enforce TABOR in Colorado, challenging that vehicle registration fees and other fees enacted without a vote of the people are actually taxes. MSLF has also sued on behalf of the Colorado Union of Taxpayers Foundation's members, challenging the
468:, say that reduced taxation is a noble goal for its own sake, leading to increases in financial freedom and economic prosperity. Others note that Colorado has continued growth as well as larger tax revenues concurrent with the TABOR act.
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399:"ratchet-down effect", and it occurred in FY2001–02 and FY2002–03. The ratchet-down effect was desirable to those who believed government was consuming too large a fraction of Colorado's
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2017 titled "Make Colorado greater: Fix TABOR", in which they offered three reasons why an outright repeal wasn't realistic, but suggested three possible workarounds.
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expanding governmental services. They point out that almost 90% of state tax revenues are now already earmarked for various purposes, handicapping the state
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was defeated in November 2006. Similar referendums were also defeated in Nebraska and Oregon that year. Similar initiatives in Maine and
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637:. To help people understand their rights when dealing with the IRS, the IRS has an independent agency within the IRS called the
1458:"Taxpayer Bill of Rights Legal Definition of Taxpayer Bill of Rights." The Free Dictionary. Farlex, n.d. Web. November 2, 2016.
638:
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902:"Colorado Car Tax (er, 'FASTER' vehicle registration "fee") hike legal challenge loses first round in Denver District Court"
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1211:"A Formula for Decline: Lessons from Colorado for States Considering TABOR | Center on Budget and Policy Priorities"
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Inflation: public services are services, and services as a whole have a higher rate of increase than consumer inflation.
251:
129:
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Watkins, K. (2009). State Spending Limitations: TABOR and Referendum C. Denver: Colorado Legislative Council Staff.
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The allowance for spending to grow at the rate of inflation plus population growth means that inflation-adjusted
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level than on a statewide basis beyond Colorado; one municipality adopting the plan in recent years has been
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36:
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1389:"IRS Adopts 'Taxpayer Bill of Rights;' 10 Provisions to be Highlighted on IRS.gov, in Publication 1"
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1019:"10th Circuit reverses TABOR ruling, says lawsuit can challenge Colorado law's constitutionality"
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want a constitutional amendment to limit growth in spending to population growth and the rate of
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924:"Disposable Bag 'Fee' Is Really a Tax That Requires Approval by Denver Voters | HuffPost"
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reversed that decision, allowing the lawsuit to proceed. In early 2015, former Governor
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Measures similar to the "Taxpayer Bill of Rights" are more likely to be adopted on the
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be tied to inflation and population increases unless larger increases are approved by
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The concept is connected to several laws that have been passed. Examples include the
477:
430:
412:
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154:
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Reforms similar to Colorado's have been put forward in several states. In 2006, two
880:"TABOR group sues 2 special districts — RTD, SCFD — over new tax – The Denver Post"
355:
828:
Bainbridge, J. (February 13, 2005). Chamber, legislature attempt to 'de-Bruce'.
494:
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http://www.colorado.gov/cs/Satellite/CGA-LegislativeCouncil/CLC/1200536135614
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Many others argue against the "Population Plus Inflation" formula, because
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438:
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http://findarticles.com/p/articles/mi_qn4191/is_20050213/ai_n9779937/
17:
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946:"Center for Budget and Policy Priorities: A Formula for Decline"
1345:"Mutual funds don't require lot of money, time". Ask the Fool.
1234:"Eyman's I-1033 looks dead; similar TABOR law failing in Maine"
633:
rights are available to the public online in a document called
994:"TABOR, the Amendment That Won't Die, Staves Off Doom Again"
550:
groups financially backed by New York real estate developer
1046:"Former Gov. Romer tells Hickenlooper to push TABOR repeal"
690:, which capped property and excise taxes in Massachusetts
1391:(Press release). Internal Revenue Service. June 10, 2014
847:"Colorado Revenue Limit: The Economic Effects of TABOR"
1290:"House will vote on IRS reform legislation on Tax Day"
554:
campaigned for laws similar to TABOR in eight states.
863:"The Glitch in Colorado's Weed Experiment". Opinion.
710:"State Spending Limitations: TABOR and Referendum C"
527:
United States Court of Appeals for the Tenth Circuit
374:
but a provision requiring that increases in overall
806:Tax Crusaders and the Politics of Direct Democracy
453:One prominent advocacy group in favor of TABOR is
1296:. Washington, D.C. April 13, 2015. Archived from
1260:"TABOR is appealing, but ultimately undemocratic"
1320:"H.R. 1058: Taxpayer Bill of Rights Act of 2015"
968:"Policy Basics: Taxpayer Bill of Rights (TABOR)"
500:They also add that the process has not been as "
610:Technical and Miscellaneous Revenue Act of 1988
327:
8:
1124:"Out-of-state lucre fuels Oregon Measure 48"
735:
733:
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684:, which capped property taxes in California
437:Advocates like Bruce see the experience of
904:. Clear the Bench Colorado. August 5, 2013
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418:When Colorado voters passed the law that
635:Publication 1: Your Rights as a Taxpayer
471:The TABOR Foundation has partnered with
700:
497:and giving it very little flexibility.
43:
972:Center on Budget and Policy Priorities
926:. Huffingtonpost.com. October 12, 2013
845:Therese J. McGuire and Kim S. Rueben.
1284:
1282:
366:, as a way of limiting the growth of
7:
1181:"TABOR: A problem, or the solution?"
1434:"Taxpayers' Rights Bill Now Is Law"
1179:Cover, Susan M. (October 8, 2006).
1122:Sadler, Russell (October 6, 2006).
1258:Zane, J. Peder (August 25, 2015).
1232:Shannon, Brad (November 3, 2009).
1097:"Make Colorado greater: Fix TABOR"
1071:"Repeal TABOR? It's not happening"
878:Whaley, Monte (October 24, 2013).
442:as legislators may be beholden to
25:
1477:Conservatism in the United States
1432:Toya Richards (August 15, 1989).
236:Automated payment transaction tax
1044:Frank, John (January 13, 2015).
992:Roberts, Michael (May 8, 2017).
473:Mountain States Legal Foundation
466:Americans for Limited Government
303:
100:Generation-skipping transfer tax
51:
1411:"Taxpayers' Bill of Rights Act"
606:Omnibus Taxpayer Bill of Rights
573:as an initiative effort led by
115:Internal Revenue Service (IRS)
1:
1472:Taxation in the United States
1153:Editorial (October 8, 2006).
708:Kate Watkins (July 6, 2009).
651:Taxpayers' Bill of Rights Act
200:State and local tax deduction
45:Taxation in the United States
27:Proposed US state referendums
830:The Colorado Springs Gazette
512:expected to increase by 87%.
354:) is a concept advocated by
252:Efficient Taxation of Income
1413:. Illinois General Assembly
1361:"Your Rights As a Taxpayer"
1155:"Prop. 207 is Trojan horse"
741:"Constitutional Provisions"
676:Taxpayer Bill of Rights III
628:IRS Taxpayer Bill of Rights
618:Taxpayer Bill of Rights III
120:Internal Revenue Code (IRC)
1508:
1349:. Nexis. January 10, 2015.
1213:. Cbpp.org. March 15, 2010
948:. Cbpp.org. March 15, 2010
657:2520), is a provision of
639:Taxpayer Advocate Service
614:Taxpayer Bill of Rights 2
533:, offering then-Governor
460:Many advocates of a more
446:, special interests, and
362:groups, primarily in the
1492:Constitution of Colorado
1368:Internal Revenue Service
616:passed in 1996, and the
455:Americans for Prosperity
310:United States portal
178:State and local taxation
140:Constitutional authority
35:This article is part of
867:. Nexis. April 6, 2015.
581:were defeated in 2009.
386:1992 Colorado amendment
348:Taxpayer Bill of Rights
70:Alternative minimum tax
804:Smith, Daniel (1998).
791:April 9, 2010, at the
567:Spring Hill, Tennessee
267:Hall–Rabushka flat tax
542:TABOR in other states
292:Border-adjustment tax
1347:The Arizona Republic
1326:. Civic Impulse, LLC
1159:The Arizona Republic
678:, an Act of Congress
671:Financial referendum
600:National legislation
480:'s grocery bag tax.
247:Competitive Tax Plan
1265:News & Observer
1103:. February 24, 2017
608:(Subtitle J of the
420:legalized marijuana
401:gross state product
277:Taxpayer Choice Act
1482:Libertarian theory
1128:The Daily Astorian
1077:. February 9, 2015
865:The New York Times
659:Illinois state law
228:Federal tax reform
1487:Libertarian terms
1436:. Chicago Tribune
1300:on April 15, 2015
1294:The Ripon Advance
832:. Retrieved from
808:. NY: Routledge.
645:1989 Illinois law
535:John Hickenlooper
372:charter of rights
344:
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145:Taxpayer standing
75:Capital gains tax
16:(Redirected from
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620:passed in 1998.
358:and free market
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215:State tax levels
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1298:the original
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1238:The Olympian
1237:
1227:
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1205:
1195:December 21,
1193:. Retrieved
1189:the original
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1174:
1164:December 21,
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1138:December 21,
1136:. Retrieved
1132:the original
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356:conservative
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190:Property tax
29:
1243:November 4,
1107:November 1,
1081:November 1,
1055:November 1,
1003:November 1,
977:October 30,
590:Republicans
548:Libertarian
495:legislature
462:libertarian
376:tax revenue
360:libertarian
110:Payroll tax
1466:Categories
1440:August 31,
1417:August 31,
1271:August 26,
815:0415919916
695:References
579:Washington
575:Mary Adams
552:Howie Rich
502:democratic
396:per capita
380:referendum
368:government
165:Resistance
105:Income tax
90:Excise tax
85:Estate tax
1395:April 15,
1373:April 15,
1330:April 15,
1304:April 15,
1217:March 17,
952:March 17,
930:March 17,
908:March 17,
886:March 17,
594:inflation
563:municipal
531:Roy Romer
484:Opponents
448:lobbyists
426:Advocates
195:Sales tax
1324:GovTrack
1050:The Spot
1029:July 22,
998:Westword
789:Archived
720:March 1,
665:See also
439:Colorado
262:Flat tax
95:Gift tax
37:a series
751:July 9,
612:), the
588:, some
403:(GSP).
282:USA Tax
257:FairTax
205:Use tax
160:Evasion
155:Protest
135:History
812:
559:county
1364:(PDF)
850:(PDF)
571:Maine
352:TABOR
242:9–9–9
150:Court
18:TABOR
1442:2020
1419:2020
1397:2015
1375:2015
1332:2015
1306:2015
1273:2015
1245:2009
1219:2018
1197:2006
1166:2006
1140:2006
1109:2018
1083:2018
1057:2018
1031:2019
1005:2018
979:2016
954:2018
932:2018
910:2018
888:2018
810:ISBN
753:2010
722:2015
655:ILCS
653:(20
649:The
561:and
346:The
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