Search for...
OnTheIssuesLogo

Sherrod Brown on Tax Reform

Democratic Jr Senator; previously Representative (OH-13)


2006: Did you get any of the Bush tax cuts?

In the 2006 campaign, Sherrod Brown, now the junior senator from Ohio, neatly checkmated his opponent's claim that Brown was a big taxer. Republican senator Mike DeWine, then the incumbent, built much of his campaign around his support for George W. Bush's tax cuts & Brown's opposition. But Brown's TV spot hit DeWine right between the eyes with the rejoinder: "Did you get any of those tax cuts, or did they all go to Mike DeWine's wealthy friends?"--because it validated the experience of most voters.
Source: Obama`s Challenge, by Robert Kuttner, p.115 Aug 25, 2008

DeWine’s ads doctor WTC photos to distort my record on taxes

DeWINE: When it came time to help the middle class with tax cuts, a tax cut that has taken five million Americans off the tax rolls, that has given the average Ohioan $2,000 per year, Sherrod Brown voted no time and time again.

BROWN: Mike, you know better than that, too. His whole ad campaign is fabricated on making up stuff about taxes.

DeWINE: My ad campaign is based on votes that you cast. You just want to run from your record.

BROWN: Mike ran an ad of the World Trade Center on fire. The problem is, he doctored the ad.

DeWINE: Have you ever denied the facts in that ad? I said there was a mistake made in the picture, but there was no mistake in the facts.

BROWN: He didn’t fire the ad agency.

Q: Was there any factual mistake?

BROWN: Well, other than doctoring a photo?

Q: Well, you made that point.

BROWN: That’s a pretty important point.

DeWINE: He won’t answer the question. The facts are correct.

Source: 2006 Ohio Senate Debate on NBC Meet the Press (X-ref DeWine) Oct 1, 2006

Voted YES on increasing tax rate for people earning over $1 million.

CONGRESSIONAL SUMMARY: To put children ahead of millionaires and billionaires by restoring the pre-2001 top income tax rate for people earning over $1 million, and use this revenue to invest in LIHEAP; IDEA; Head Start; Child Care; nutrition; school construction and deficit reduction.

SUPPORTER'S ARGUMENT FOR VOTING YES:Sen. SANDERS: The wealthiest people in the country have not had it so good since the 1920s. Their incomes are soaring, while at the same time the middle class is shrinking, and we have by far the highest rate of childhood poverty of any major country. The time is now to begin changing our national priorities and moving this country in a different direction.

This amendment restores the top income tax bracket for households earning more than $1 million a year, it raises $32.5 billion over 3 years, and invests that in our kids, including $10 billion for special education. OPPONENT'S ARGUMENT FOR VOTING NO:Sen. KYL: The problem is we are spending the same dollar 3 or 4 times, it appears. The Sanders amendment is paid for by raising taxes another $32.5 billion, ostensibly from the rich; that is to say, by raising taxes on people who make over $1 million a year. Here is the problem with that. The budget on the floor already assumes the expiration of the current tax rates; that is to say, the rates on the highest level go from 35% to 39.6%, and that money is spent. If you took all the top-rate income, you would come up with $25 billion a year, not even enough to meet what is here, and that money has already been spent. The reality is somewhere or other, somehow, more taxes would have to be raised. I don't think the American people want to do that, particularly in the current environment. LEGISLATIVE OUTCOME:Amendment rejected, 43-55

Reference: Bill S.Amdt.4218 to S.Con.Res.70 ; vote number 08-S064 on Mar 13, 2008

Voted NO on allowing AMT reduction without budget offset.

CONGRESSIONAL SUMMARY:To exempt from pay-as-you-go enforcement modifications to the individual alternative minimum tax (AMT) that prevent millions of additional taxpayers from having to pay the AMT.

SUPPORTER'S ARGUMENT FOR VOTING YES:Sen. GRASSLEY: The Senate voted to make sure that middle-class America didn't pay the AMT, and we did it without an offset, by a vote of [about 95%]. So here we are again with an opportunity to say to middle-class America that we are not going to tax the people who were not supposed to be hit by the AMT. This amendment gives us an opportunity to get over that hurdle that is in this budget resolution that, under pay-go, you would have to have an offset for the AMT. Unless my amendment is adopted, the 25 million families who will be hit by the AMT increase will get a tax increase of over $2,000 apiece. They deserve a guarantee of relief.OPPONENT'S ARGUMENT FOR VOTING NO: Sen. CONRAD: If you want to blow a hole in the budget as big as all outdoors, here is your opportunity--a trillion dollars not paid for, a trillion dollars that we are going to go out and borrow from the Chinese and Japanese. That makes absolutely no sense. I urge my colleagues to vote no.LEGISLATIVE OUTCOME:Amendment rejected, 47-51

Reference: Bill S.Amdt.4276 to S.Con.Res.70 ; vote number 08-S078 on Mar 13, 2008

Voted NO on raising the Death Tax exemption to $5M from $1M.

CONGRESSIONAL SUMMARY:To protect small businesses, family ranches and farms from the Death Tax by providing a $5 million exemption, a low rate for smaller estates and a maximum rate no higher than 35%.

SUPPORTER'S ARGUMENT FOR VOTING YES:Sen. KYL: This amendment is a reprise of what we did last year in offering to reform the estate tax, sometimes referred to as the death tax. Now, in the budget itself, there is a provision to allow the death tax to be changed from the current law to a top rate of 45% and an exempted amount of $3.5 million, and there are some other features. My amendment would reduce that top rate to no higher than 35% so that if you had more than one rate, at least the top rate could not exceed 35%, and both of the two spouses would have a $5 million exempted amount before the estate tax would kick in. Now, the reason for my amendment is: current law [is] getting up to a high rate of 55% and an exempted amount of either $2 million or $1 million, probably $1 million--a continued unfair burden on primarily America's small businesses and farms.

OPPONENT'S ARGUMENT FOR VOTING NO:Sen. CONRAD: This amendment would virtually eliminate the estate tax. Let me say why. Let me first say there is no death tax in the country. Of course, if you poll people and you ask them: Do you want to eliminate the death tax? they will say sure. But you are not going to pay any tax when you die unless you have $2 million. There is no death tax in America. There is a tax on estates. At today's level of $2 million, that affects only 0.5% of estates. When the exemption reaches $3.5 million in 2009, 0.2% of estates will be taxed. If the amendment is agreed to, we would be borrowing money in the name of 99.8% of the American people, borrowing primarily from China & Japan, to give it to the Warren Buffets, the Paris Hiltons, & others of enormous wealth in this country.

LEGISLATIVE OUTCOME:Amendment rejected, 50-50

Reference: Kyl Amendment; Bill S.Amdt.4191 to S.Con.Res.70 ; vote number 08-S050 on Feb 13, 2008

Voted NO on repealing the Alternative Minimum Tax.

Amendment would accommodate the full repeal of the Alternative Minimum Tax, preventing 23 million families and individuals from being subject to the AMT in 2007, and millions of families and individuals in subsequent years.

Proponents recommend voting YES because:

This amendment repeals the AMT. Except for the telephone tax, the alternative minimum tax is the phoniest tax we have ever passed. The AMT, in 1969, was meant to hit 155 taxpayers who used legal means to avoid taxation, under the theory that everybody ought to pay some income tax.

This very year, more than 2,000 people who are very wealthy are not paying any income tax or alternative minimum income tax. So it is not even working and hitting the people it is supposed to hit. Right now, this year, 2007, the year we are in, there are 23 million families that are going to be hit by this tax. It is a phony revenue machine, over 5 years, $467 billion dollars. We are going to have to have a point of order this year to keep these 23 million taxpayers from paying this tax. We might as well do away with it right now, once and for all, and be honest about it.

Opponents recommend voting NO because:

The reality of the budget resolution is this may not have anything to do with eliminating the alternative minimum tax. The one thing it will do is reduce the revenue of the Government over the next 5 years by $533 billion, plunging us right back into deficit. Look, we can deal with the AMT. We have dealt with it in the underlying budget resolution for the next 2 years. There will be no increase in the number of people affected by the AMT for the next 2 years under the budget resolution, and that is paid for. Unfortunately, this amendment is not paid for. It would plunge us back into deficit. I urge my colleagues to vote no.

Reference: Grassley Amendment; Bill S.Amdt.471 on S.Con.Res.21 ; vote number 2007-108 on Mar 23, 2007

Voted NO on raising estate tax exemption to $5 million.

An amendment to raise the death tax exemption to $5 million; reducing the maximum death tax rate to 35%; and to promote economic growth by extending the lower tax rates on dividends and capital gains.

Proponents recommend voting YES because:

It is disappointing to many family businesses and farm owners to set the death tax rate at what I believe is a confiscatory 45% and set the exemption at only $3.5 million, which most of us believe is too low. This leaves more than 22,000 families subject to the estate tax each year.

Opponents recommend voting NO because:

You can extend all the tax breaks that have been described in this amendment if you pay for them. The problem with the amendment is that over $70 billion is not paid for. It goes on the deficit, which will drive the budget right out of balance. We will be going right back into the deficit ditch. Let us resist this amendment. People could support it if it was paid for, but it is not. However well intended the amendment is, it spends $72.5 billion with no offset. This amendment blows the budget. This amendment takes us from a balance in 2012 right back into deficit. My colleagues can extend those tax cuts if they pay for them, if they offset them. This amendment does not pay for them; it does not offset them; it takes us back into deficit. It ought to be defeated.

Reference: Kyl Amendment; Bill S.Amdt.507 on S.Con.Res.21 ; vote number 2007-083 on Mar 21, 2007

Voted NO on retaining reduced taxes on capital gains & dividends.

Vote to reduce federal spending by $56.1 billion over five years by retaining a reduced tax rate on capital gains and dividends, as well as.
Reference: Tax Relief Extension Reconciliation Act; Bill HR 4297 ; vote number 2005-621 on Dec 8, 2005

Voted YES on providing tax relief and simplification.

Working Families Tax Relief Act of 2004
Reference: Bill sponsored by Bill Rep Thomas [R, CA-22]; Bill H.R.1308 ; vote number 2004-472 on Sep 23, 2004

Voted NO on making permanent an increase in the child tax credit.

Vote to pass a bill that would permanently extend the $1,000 per child tax credit that is scheduled to revert to $700 per child in 2005. It would raise the amount of income a taxpayer may earn before the credit begins to phase out from $75,000 to $125,000 for single individuals and from $110,000 to $250,000 for married couples. It also would permit military personnel to include combat pay in their gross earnings in order to calculate eligibility for the child tax credit.
Reference: Child Credit Preservation and Expansion Act; Bill HR 4359 ; vote number 2004-209 on May 20, 2004

Voted YES on permanently eliminating the marriage penalty.

Vote to pass a bill that would permanently extend tax provisions eliminating the so-called marriage penalty. The bill would make the standard deduction for married couples double that of single taxpayers. It would also increase the upper limit of the 15 percent tax bracket for married couples to twice that of singles. It also would make permanent higher income limits for married couples eligible to receive the refundable earned-income tax credit.
Reference: Marriage Penalty Relief; Bill HR 4181 ; vote number 2004-138 on Apr 28, 2004

Voted NO on making the Bush tax cuts permanent.

Vote to pass a bill that would permanently extend the cuts in last year's $1.35 trillion tax reduction package, many of which are set to expire in 2010. It would extend relief of the marriage penalty, reductions in income tax rates, doubling of the child tax credit, elimination of the estate tax, and the expansion of pension and education provisions. The bill also would revise a variety of Internal Revenue Service tax provisions, including interest, and penalty collection provisions. The penalties would change for the failure to pay estimated taxes; waive minor, first-time error penalties; exclude interest on unintentional overpayments from taxable income; and allow the IRS greater discretion in the disciplining of employees who have violated policies.
Reference: Bill sponsored by Lewis, R-KY; Bill HR 586 ; vote number 2002-103 on Apr 18, 2002

Voted NO on $99 B economic stimulus: capital gains & income tax cuts.

Vote to pass a bill that would grant $99.5 billion in federal tax cuts in fiscal 2002, for businesses and individuals.

The bill would allow more individuals to receive immediate $300 refunds, and lower the capital gains tax rate from 20% to 18%.

Bill HR 3090 ; vote number 2001-404 on Oct 24, 2001

Voted NO on Tax cut package of $958 B over 10 years.

Vote to pass a bill that would cut all income tax rates and make other tax cuts of $958.2 billion over 10 years. The bill would convert the five existing tax rate brackets, which range from 15 to 39.6 percent, to a system of four brackets with rates of 10 to 33 percent.
Reference: Bill sponsored by Thomas, R-CA; Bill HR 1836 ; vote number 2001-118 on May 16, 2001

Voted NO on eliminating the Estate Tax ("death tax").

Vote to pass a bill that would gradually reduce revenue by $185.5 billion over 10 years with a repeal of the estate tax by 2011.
Reference: Bill sponsored by Dunn, R-WA; Bill HR 8 ; vote number 2001-84 on Apr 4, 2001

Voted NO on eliminating the "marriage penalty".

Vote on a bill that would reduce taxes for married couple by approximately $195 billion over 10 years by removing provisions that make taxes for married couples higher than those for two single people. The bill is identical to HR 6 that was passed by the House in February, 2000.
Reference: Bill sponsored by Archer, R-TX; Bill HR 4810 ; vote number 2000-392 on Jul 12, 2000

Voted NO on $46 billion in tax cuts for small business.

Provide an estimated $46 billion in tax cuts over five years. Raise the minimum wage by $1 an hour over two years. Reduce estate and gift taxes, grant a full deduction on health insurance for self-employed individuals, increase the deductible percentage of business meal expenses to 60 percent in 2002, and designate 15 renewal communities in urban rural areas.
Reference: Bill sponsored by Lazio, R-NY; Bill HR 3081 ; vote number 2000-41 on Mar 9, 2000

American People's Dividend: Give $300 to every person.

Brown adopted the Progressive Caucus Position Paper:

The Problem

President Bush argues that upper income people pay a larger share of the taxes, therefore they should get a larger tax cut. We disagree. These people have significantly benefited from the economic boom of the 1990s, while those in the bottom range of incomes have received little benefit. It’s these folks that we must help. President Bush’s plan is “Reaganomics” revisited and it’s fiscally irresponsible. Despite spending $1.6 trillion or more, the President’s tax plan gives little to nothing for those with little income. In fact, anyone below 140% of the poverty line, will get a zero tax cut.

The Solution

The Progressive Caucus believes that tax relief must flow to those who need it the most, the working class and people with limited incomes. We have endorsed an idea called the American People’s Dividend. We’ll give a dividend to every American, because every American is an equal shareholder in America. We estimate the total cost to be about $900 billion over 10 years. The plan will give to every person about a $300 refundable tax credit. A married couple with 3 children will receive $1500, $300 for each member of the family. This plan is simple, easy to administer, and progressive. The plan could provide an economic stimulus since it would put money in people’s pockets immediately. Unlike the Bush proposal, which reserves 40% of the tax benefits for the wealthiest 1% of the population, our proposal gives the wealthiest 1% exactly 1% of the tax relief. This makes the bulk of tax relief available for the bulk of the population. The American People’s Dividend is payable every year the federal budget is in surplus.
Comparison of Progressive Tax Plan & Bush’s Plan
The WealthyThe Low Income
Progressive Caucus American Peoples Dividend$300$300
President Bush’s Tax Cuts$$46,000$0
Source: Progressive Caucus Press Release, "Tax Relief" 01-CPC2 on Feb 8, 2001

Rated 27% by NTU, indicating a "Big Spender" on tax votes.

Brown scores 27% by NTU on tax-lowering policies

Every year National Taxpayers Union (NTU) rates U.S. Representatives and Senators on their actual votes—every vote that significantly affects taxes, spending, debt, and regulatory burdens on consumers and taxpayers. NTU assigned weights to the votes, reflecting the importance of each vote’s effect. NTU has no partisan axe to grind. All Members of Congress are treated the same regardless of political affiliation. Our only constituency is the overburdened American taxpayer. Grades are given impartially, based on the Taxpayer Score. The Taxpayer Score measures the strength of support for reducing spending and regulation and opposing higher taxes. In general, a higher score is better because it means a Member of Congress voted to lessen or limit the burden on taxpayers. The Taxpayer Score can range between zero and 100. We do not expect anyone to score a 100, nor has any legislator ever scored a perfect 100 in the multi-year history of the comprehensive NTU scoring system. A high score does not mean that the Member of Congress was opposed to all spending or all programs. High-scoring Members have indicated that they would vote for many programs if the amount of spending were lower. A Member who wants to increase spending on some programs can achieve a high score if he or she votes for offsetting cuts in other programs. A zero score would indicate that the Member of Congress approved every spending proposal and opposed every pro-taxpayer reform.

Source: NTU website 03n-NTU on Dec 31, 2003

Rated 100% by the CTJ, indicating support of progressive taxation.

Brown scores 100% by the CTJ on taxationissues

OnTheIssues.org interprets the 2005-2006 CTJ scores as follows:

About CTJ (from their website, www.ctj.org):

Citizens for Tax Justice, founded in 1979, is not-for-profit public interest research and advocacy organization focusing on federal, state and local tax policies and their impact upon our nation. CTJ's mission is to give ordinary people a greater voice in the development of tax laws. Against the armies of special interest lobbyists for corporations and the wealthy, CTJ fights for:

Source: CTJ website 06n-CTJ on Dec 31, 2006

2010 Governor, House and Senate candidates on Tax Reform: Sherrod Brown on other issues:
OH Gubernatorial:
John Kasich
OH Senatorial:
Rob Portman

Dem. Freshmen
in 112th Congress:

AL-7:Terri Sewell
CA-33:Karen Bass
DE-0:John Carney
FL-17:Frederica Wilson
HI-1:Colleen Hanabusa
LA-2:Cedric Richmond
MA-10:Bill Keating
MI-13:Hansen Clarke
RI-1:David Cicilline
GOP Freshmen
in 112th Congress:

AL-2:Martha Roby
AL-5:Mo Brooks
AZ-1:Paul Gosar
AZ-3:Ben Quayle
AZ-5:David Schweikert
AR-1:Rick Crawford
AR-2:Tim Griffin
AR-3:Steve Womack
CA-19:Jeff Denham
CO-3:Scott Tipton
CO-4:Cory Gardner
FL-12:Dennis Ross
FL-2:Steve Southerland
FL-21:Mario Diaz-Balart
FL-22:Allen West
FL-24:Sandy Adams
FL-25:David Rivera
FL-5:Rich Nugent
FL-8:Dan Webster
GA-2:Mike Keown
GA-7:Rob Woodall
GA-8:Austin Scott
ID-1:Raul Labrador
IL-8:Joe Walsh
IL-10:Bob Dold
IL-11:Adam Kinzinger
IL-14:Randy Hultgren
IL-17:Bobby Schilling
IL-8:Joe Walsh
IN-3:Marlin Stutzman
IN-4:Todd Rokita
IN-8:Larry Bucshon
IN-9:Todd Young
KS-1:Tim Huelskamp
KS-3:Kevin Yoder
KS-5:Mike Pompeo
LA-3:Jeff Landry
MD-1:Andy Harris
MI-1:Dan Benishek
MI-2:Bill Huizenga
MI-3:Justin Amash
MI-7:Tim Walberg
MN-8:Chip Cravaack
MO-4:Vicky Hartzler
MO-7:Billy Long
MS-1:Alan Nunnelee
MS-4:Steven Palazzo
GOP Freshmen
in 111th Congress:

NC-2:Renee Ellmers
ND-0:Rick Berg
NH-2:Charlie Bass
NH-1:Frank Guinta
NJ-3:Jon Runyan
NM-2:Steve Pearce
NV-3:Joe Heck
NY-13:Michael Grimm
NY-19:Nan Hayworth
NY-20:Chris Gibson
NY-24:Richard Hanna
NY-25:Ann Marie Buerkle
NY-29:Tom Reed
OH-1:Steve Chabot
OH-15:Steve Stivers
OH-16:Jim Renacci
OH-18:Bob Gibbs
OH-6:Bill Johnson
OK-5:James Lankford
PA-10:Tom Marino
PA-11:Lou Barletta
PA-3:Mike Kelly
PA-7:Patrick Meehan
PA-8:Mike Fitzpatrick
SC-1:Tim Scott
SC-3:Jeff Duncan
SC-4:Trey Gowdy
SC-5:Mick Mulvaney
SD-0:Kristi Noem
TN-3:Chuck Fleischmann
TN-4:Scott DesJarlais
TN-6:Diane Black
TN-8:Stephen Fincher
TX-17:Bill Flores
TX-23:Quico Canseco
TX-27:Blake Farenthold
VA-2:Scott Rigell
VA-5:Robert Hurt
VA-9:Morgan Griffith
WA-3:Jaime Herrera
WI-7:Sean Duffy
WI-8:Reid Ribble
WV-1:David McKinley
Abortion
Budget/Economy
Civil Rights
Corporations
Crime
Drugs
Education
Energy/Oil
Environment
Families/Children
Foreign Policy
Free Trade
Govt. Reform
Gun Control
Health Care
Homeland Security
Immigration
Infrastructure/Technology
Jobs
Principles/Values
Social Security
Tax Reform
War/Iraq/Mideast
Welfare/Poverty

Main Page
Profile
OH politicians

Contact info:
Email Contact Form:
http://brown.senate.gov/contact/
Fax Number:
202-224-6519
Mailing Address:
Senate Office SH-713, Washington, DC 20510
Phone number:
(202) 224-2315

Page last updated: Mar 11, 2011