Tammy Baldwin on Tax Reform

	Tammy Baldwin on Tax Reform Democratic Representative (WI-2)

Trump tax bill only helps rich who don't need the money

We need to reform our tax system, but it can't just help mega-corporations and Donald Trump's friends and family. This shoddy legislation is an absolutely shameful display of Republicans' priorities that gives permanent tax cuts to those who don't need them and writes provisions appearing to benefit everyone else with disappearing ink, once again forcing Americans to hand over their hard-earned pay so the wealthiest people in this country can get tax breaks they don't need. Source: 2022 Wisconsin Senate campaign website baldwin.senate.gov , Oct 16, 2019

Trump tax cuts overwhelmingly benefited the wealthy

Q: Support President Trump's tax cuts?

Tammy Baldwin (D): No. Overwhelmingly benefited the wealthy & major corporations.

Leah Vukmir (R): "Tired of garbage talking points that these tax cuts will only benefit the wealthy."

Source: 2018 CampusElect.org Issue Guide on Wisconsin Senate race , Oct 9, 2018

Tax plan that rewards hard work

Sen. Baldwin and Sen. Booker have announced a tax reform plan. "Tax reform needs to reward hard work, raise incomes and help working families keep more of what they earn. Too many people are being left behind by Washington and The Stronger Way Act starts helping them get ahead," said Baldwin in a statement. "The Stronger Way Act offers tax reform to reward work and a new partnership to invest in local jobs programs that will help raise incomes for working families."

The Baldwin-Booker plan would also expand the EITC to workers without dependent children as a way to boost income for workers and to ensure they aren't taxed into poverty. More than 20 million workers without dependent children would be affected by a EITC expansion. The duo estimates that a 30-year-old worker without dependents making roughly $12,500 a year currently receives an EITC of about $180.

Source: ThinkProgress.org on 2022 Wisconsin Senate race , Oct 6, 2017

Get rid of loopholes for outsourcing and capital gains

Asked about specific spending cuts each would make, Baldwin said she would "get rid of deductions and loopholes that encourage outsourcing of U.S. jobs and the ability to write off moving expenses for those taking overseas jobs." She would also eliminate the ability of "Hedge Fund managers to get their tax rates at 15 percent." Source: Madison Agri-View on 2012 Wisconsin Senate debates , Oct 4, 2012

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

Baldwin 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 Wealthy	The 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 26% by NTU, indicating a "Big Spender" on tax votes.

Baldwin scores 26% 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.

Baldwin scores 100% by the CTJ on taxationissues

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

0% - 20%: opposes progressive taxation (approx. 235 members)
21% - 79%: mixed record on progressive taxation (approx. 39 members)
80%-100%: favors progressive taxation (approx. 190 members)

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:

Fair taxes for middle and low-income families
Requiring the wealthy to pay their fair share
Closing corporate tax loopholes
Adequately funding important government services
Reducing the federal debt
Taxation that minimizes distortion of economic markets

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

Supports increasing tax rates.

Baldwin supports the CC Voters Guide question on tax rates

Christian Coalition publishes a number of special voter educational materials including the Christian Coalition Voter Guides, which provide voters with critical information about where candidates stand on important faith and family issues. The Christian Coalition Voters Guide summarizes candidate stances on the following topic: "Increasing federal income tax rates"

Source: Christian Coalition Voter Guide 12-CC-q11a on Oct 31, 2012

Tax incentives for child care; eliminate marriage penalty.

Baldwin adopted the Women's Caucus policy agenda:

Child Care:

HR389—Child Care Infrastructure Act of 1999—A bill to provide a credit against tax for employers who provide child care assistance for dependents of their employees, and for other purposes. (Maloney/Ros-Lehtinen)
HR963—Child Care Availability Incentive Act—A bill to allow employers a credit for a portion of the expenses of providing dependent care services to employees. (Pryce/Roemer)

HR1097—A bill to amend the Internal Revenue Code of 1986 to simplify the $500 per child tax credit and other individual non-refundable credits by repealing the complex limitations on the allowance of those credits resulting from their interaction with the alternative minimum tax. (Neal)
Dependent Care Tax Credit:
Several bills pending to expand the DCTC—General concepts we endorse—Increase percentage of expenses from 30% to 50% Increase the income level at which one can receive the maximum credit from $10,000 to $30,000 Some kind of state-at-home parent component Indexation for inflation Bills: HR1139 (Tauscher)—the Affordable Child Care, Education, Security, and Safety Act, a bill which includes this provision. HR2259 (N. Johnson)—Tax Relief for Parents Act of 1999, a bill to amend the Internal Revenue Code of 1986 to expand the dependent care credit.
Marriage Penalty:
HR6—Marriage Tax Elimination Act of 1999—A bill to amend the Internal Revenue Code of 1986 to eliminate the marriage penalty by providing that the income tax rate bracket amounts, and the amount of the standard deduction for joint returns shall be twice the amounts applicable to unmarried individuals. (Weller/McIntosh/Danner) Source: Women's Caucus Agenda-106th Congress 99-WC13 on Jul 15, 1999

Tax incentives for education, new schools, & families.