650:. 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.
400:
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
42:
558:. 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
446:. 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.
294:
380:
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.
493:" 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.
411:, 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.
404:, 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.
396:
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.
526:
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
500:
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
430:
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,
399:
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
612:
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.
395:
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
621:
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
387:
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
379:
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
481:
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
613:
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.
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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
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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.
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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
457:, 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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388:"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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626:. To help people understand their rights when dealing with the IRS, the IRS has an independent agency within the IRS called the
1447:"Taxpayer Bill of Rights Legal Definition of Taxpayer Bill of Rights." The Free Dictionary. Farlex, n.d. Web. November 2, 2016.
627:
93:
78:
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891:"Colorado Car Tax (er, 'FASTER' vehicle registration "fee") hike legal challenge loses first round in Denver District Court"
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1200:"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.
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118:
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773:
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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1378:"IRS Adopts 'Taxpayer Bill of Rights;' 10 Provisions to be Highlighted on IRS.gov, in Publication 1"
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1008:"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
567:
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913:"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
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Reforms similar to Colorado's have been put forward in several states. In 2006, two
869:"TABOR group sues 2 special districts — RTD, SCFD — over new tax – The Denver Post"
344:
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Bainbridge, J. (February 13, 2005). Chamber, legislature attempt to 'de-Bruce'.
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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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http://findarticles.com/p/articles/mi_qn4191/is_20050213/ai_n9779937/
559:
935:"Center for Budget and Policy Priorities: A Formula for Decline"
1334:"Mutual funds don't require lot of money, time". Ask the Fool.
1223:"Eyman's I-1033 looks dead; similar TABOR law failing in Maine"
622:
rights are available to the public online in a document called
983:"TABOR, the Amendment That Won't Die, Staves Off Doom Again"
539:
groups financially backed by New York real estate developer
1035:"Former Gov. Romer tells Hickenlooper to push TABOR repeal"
679:, which capped property and excise taxes in Massachusetts
1380:(Press release). Internal Revenue Service. June 10, 2014
836:"Colorado Revenue Limit: The Economic Effects of TABOR"
1279:"House will vote on IRS reform legislation on Tax Day"
543:
campaigned for laws similar to TABOR in eight states.
852:"The Glitch in Colorado's Weed Experiment". Opinion.
699:"State Spending Limitations: TABOR and Referendum C"
516:
United States Court of Appeals for the Tenth Circuit
363:
but a provision requiring that increases in overall
795:Tax Crusaders and the Politics of Direct Democracy
442:One prominent advocacy group in favor of TABOR is
1285:. Washington, D.C. April 13, 2015. Archived from
1249:"TABOR is appealing, but ultimately undemocratic"
1309:"H.R. 1058: Taxpayer Bill of Rights Act of 2015"
957:"Policy Basics: Taxpayer Bill of Rights (TABOR)"
489:They also add that the process has not been as "
599:Technical and Miscellaneous Revenue Act of 1988
316:
8:
1113:"Out-of-state lucre fuels Oregon Measure 48"
724:
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673:, which capped property taxes in California
426:Advocates like Bruce see the experience of
893:. Clear the Bench Colorado. August 5, 2013
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407:When Colorado voters passed the law that
624:Publication 1: Your Rights as a Taxpayer
460:The TABOR Foundation has partnered with
689:
486:and giving it very little flexibility.
32:
961:Center on Budget and Policy Priorities
915:. Huffingtonpost.com. October 12, 2013
834:Therese J. McGuire and Kim S. Rueben.
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1271:
355:, as a way of limiting the growth of
7:
1170:"TABOR: A problem, or the solution?"
1423:"Taxpayers' Rights Bill Now Is Law"
1168:Cover, Susan M. (October 8, 2006).
1111:Sadler, Russell (October 6, 2006).
1247:Zane, J. Peder (August 25, 2015).
1221:Shannon, Brad (November 3, 2009).
1086:"Make Colorado greater: Fix TABOR"
1060:"Repeal TABOR? It's not happening"
867:Whaley, Monte (October 24, 2013).
431:as legislators may be beholden to
14:
1466:Conservatism in the United States
1421:Toya Richards (August 15, 1989).
225:Automated payment transaction tax
1033:Frank, John (January 13, 2015).
981:Roberts, Michael (May 8, 2017).
462:Mountain States Legal Foundation
455:Americans for Limited Government
292:
89:Generation-skipping transfer tax
40:
1400:"Taxpayers' Bill of Rights Act"
595:Omnibus Taxpayer Bill of Rights
562:as an initiative effort led by
104:Internal Revenue Service (IRS)
1:
1461:Taxation in the United States
1142:Editorial (October 8, 2006).
697:Kate Watkins (July 6, 2009).
640:Taxpayers' Bill of Rights Act
189:State and local tax deduction
34:Taxation in the United States
16:Proposed US state referendums
819:The Colorado Springs Gazette
501:expected to increase by 87%.
343:) is a concept advocated by
241:Efficient Taxation of Income
1402:. Illinois General Assembly
1350:"Your Rights As a Taxpayer"
1144:"Prop. 207 is Trojan horse"
730:"Constitutional Provisions"
665:Taxpayer Bill of Rights III
617:IRS Taxpayer Bill of Rights
607:Taxpayer Bill of Rights III
109:Internal Revenue Code (IRC)
1497:
1338:. Nexis. January 10, 2015.
1202:. Cbpp.org. March 15, 2010
937:. Cbpp.org. March 15, 2010
646:2520), is a provision of
628:Taxpayer Advocate Service
603:Taxpayer Bill of Rights 2
522:, offering then-Governor
449:Many advocates of a more
435:, special interests, and
351:groups, primarily in the
1481:Constitution of Colorado
1357:Internal Revenue Service
605:passed in 1996, and the
444:Americans for Prosperity
299:United States portal
167:State and local taxation
129:Constitutional authority
24:This article is part of
856:. Nexis. April 6, 2015.
570:were defeated in 2009.
375:1992 Colorado amendment
337:Taxpayer Bill of Rights
59:Alternative minimum tax
793:Smith, Daniel (1998).
780:April 9, 2010, at the
556:Spring Hill, Tennessee
256:Hall–Rabushka flat tax
531:TABOR in other states
281:Border-adjustment tax
1336:The Arizona Republic
1315:. Civic Impulse, LLC
1148:The Arizona Republic
667:, an Act of Congress
660:Financial referendum
589:National legislation
469:'s grocery bag tax.
236:Competitive Tax Plan
1254:News & Observer
1092:. February 24, 2017
597:(Subtitle J of the
409:legalized marijuana
390:gross state product
266:Taxpayer Choice Act
1471:Libertarian theory
1117:The Daily Astorian
1066:. February 9, 2015
854:The New York Times
648:Illinois state law
217:Federal tax reform
1476:Libertarian terms
1425:. Chicago Tribune
1289:on April 15, 2015
1283:The Ripon Advance
821:. Retrieved from
797:. NY: Routledge.
634:1989 Illinois law
524:John Hickenlooper
361:charter of rights
333:
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134:Taxpayer standing
64:Capital gains tax
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609:passed in 1998.
347:and free market
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1014:. July 22, 2019
1012:The Denver Post
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179:Property tax
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1232:November 4,
1096:November 1,
1070:November 1,
1044:November 1,
992:November 1,
966:October 30,
579:Republicans
537:Libertarian
484:legislature
451:libertarian
365:tax revenue
349:libertarian
99:Payroll tax
1455:Categories
1429:August 31,
1406:August 31,
1260:August 26,
804:0415919916
684:References
568:Washington
564:Mary Adams
541:Howie Rich
491:democratic
385:per capita
369:referendum
357:government
154:Resistance
94:Income tax
79:Excise tax
74:Estate tax
1384:April 15,
1362:April 15,
1319:April 15,
1293:April 15,
1206:March 17,
941:March 17,
919:March 17,
897:March 17,
875:March 17,
583:inflation
552:municipal
520:Roy Romer
473:Opponents
437:lobbyists
415:Advocates
184:Sales tax
1313:GovTrack
1039:The Spot
1018:July 22,
987:Westword
778:Archived
709:March 1,
654:See also
428:Colorado
251:Flat tax
84:Gift tax
26:a series
740:July 9,
601:), the
577:, some
392:(GSP).
271:USA Tax
246:FairTax
194:Use tax
149:Evasion
144:Protest
124:History
801:
548:county
1353:(PDF)
839:(PDF)
560:Maine
341:TABOR
231:9–9–9
139:Court
1431:2020
1408:2020
1386:2015
1364:2015
1321:2015
1295:2015
1262:2015
1234:2009
1208:2018
1186:2006
1155:2006
1129:2006
1098:2018
1072:2018
1046:2018
1020:2019
994:2018
968:2016
943:2018
921:2018
899:2018
877:2018
799:ISBN
742:2010
711:2015
644:ILCS
642:(20
638:The
550:and
335:The
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