Excellence in Public Education and Fair Taxes 

	I supported Senate passage of SB 219 a locally based school improvement & accountability bill, that was killed in the House.
	"Supported Best Schools Initiative to promote excellence in teaching and sharing of best practices for improving public schools."
	I was a chief architect of the bipartisan Hager-Below-Fernald tax reform plan, the 1st broad-based personal income tax to pass the NH House and Senate.  A majority of both Democratic and Republican Senators have either voted for an income tax or subsequently endorsed it.  Our bill would have created a dedicated primary source of funding for education that would grow with the economy and be based on ability to pay.  The regressive tax structure in NH would be flattened and made more proportionate and equitable.  Investment in education, a key to our continued prosperity would be made proportional to the benefits derived from a good educational system: the ability earn a good income.
	WHY AN INCOME TAX?
	WHO PAYS?
	HOW WILL AN INCOME TAX EFFECT YOU?
	I supported repeal of NH’s unjust & discriminatory 18% inheritance tax (only non lineal descendents pay it from the very first dollar - no standard exemption).

Compare an Education Income Tax with Targeted Aid.

1. Fully Funds Adequate Education Amount

2. Based on ability to pay.

3. No constitutional problem

4. Returns funds to general fund which were used in the past.

5. Does not steal from other programs.

6. Will reduce property taxes automatically (such as by repeal of state wide property tax) 

7. Ends divisive split about local education funding.

8. Amount raised grows as economy grows.

9. 4% income tax based on the income you report to the IRS.

10. Repeals state-wide property tax for primary residences.

11. Repeals the interest and dividends tax.

12. Repeals the Legacy and Succession (Inheritance) Taxes.

13. Exemptions of $11,000 per adult and $3000 per child.

14. Additional exemption of $3000 for single parents.

15. Those who pay income tax to another state will get a credit.

16. Renter's credit.

17. Revenue dedicated to education.

18. Revenue returned to local control.

19. State income tax is deductible on Federal Income Tax form (for those who itemize.

1. Substantially under-funds Adequate Education Amount

2. Not based upon ability to pay

3. Clearly Unconstitutional

4. Depends on taking more revenues from General Fund

5. Reduces funds for other state programs and obligations

6. Will lead to higher local property taxes.

7. Continues divisive old v. young conflict in town meeting.

8. Limited funds based on unstable revenue.

9. Can't reduce Business taxes.

10. Can't repeal Interest and Dividends tax and can't repeal NH's unjust 18% inheritance tax!