Mike Bost on Tax Reform

Overhaul tax code to be less complicated

Flat tax structure for state income taxes

A: No.

Q: Do you support a flat tax structure for state income taxes?

A: Yes.

Q: Would you support returning any operating surplus to Illinois taxpayers?

A: Yes.

Q: Would you support placing any operating surplus into a "rainy day" fund?

A: Yes.

Q: Do you support removing the sales tax on motor fuels?

A: Yes.

Opposes increasing federal income taxes.

CC.org's self-description: "The Christian Coalition voter guide [is] one of the most powerful tools Christians have ever had to impact our society during elections. This simple tool has helped educate tens of millions of citizens across this nation as to where candidates for public office stand on key faith and family issues.

The Coalition is a political organization, made up of pro-family Americans who care deeply about ensuring that government serves to strengthen and preserve, rather than threaten, our families and our values. To that end, we work continuously to identify, educate and mobilize Christians for effective political action." The CC survey summarizes candidate stances on the following topic: 'Increasing federal income tax rates'

Supports barring IRS free speech rules.

CC.org's self-description: "The Christian Coalition voter guide [is] one of the most powerful tools Christians have ever had to impact our society during elections. This simple tool has helped educate tens of millions of citizens across this nation as to where candidates for public office stand on key faith and family issues.

The Coalition is a political organization, made up of pro-family Americans who care deeply about ensuring that government serves to strengthen and preserve, rather than threaten, our families and our values. To that end, we work continuously to identify, educate and mobilize Christians for effective political action." The CC survey summarizes candidate stances on the following topic: 'Prohibiting the IRS from ruling on issues of free speech in churches'

Opposes tax increases, according to Faith2Action.

Faith2Action.org is "the nation's largest network of pro-family groups." They provide election resources for each state, including Voter Guides and Congressional Scorecards excerpted here. The F2A survey summarizes candidate stances on the following topic: 'Budget: In order to balance the budget, do you support an income tax increase on any tax bracket?'

Opposes tax increases, according to PVS rating.

Project VoteSmart infers summary responses from campaign statements and news reports The PVS survey summarizes candidate stances on the following topic: 'Budget: In order to balance the budget, do you support an income tax increase on any tax bracket?'

Death Tax is a pernicious double tax.

Heritage Action Summary: This bill would repeal the estate and generation-skipping transfer taxes, as well as cut the top gift tax rate.

Heritage Foundation recommendation to vote YES: (4/16/2015): Collectively, these measures repeal the pernicious double tax known as the "death tax," and result in a tax cut of $269 billion over 10 years. The death tax hurts economic growth and therefore limits the ability of Americans to prosper. Repealing the death tax would generate an average of 18,000 jobs annually and increase the overall net worth of American households by $300 billion a year. The federal government should encourage, not punish, Americans who work and pay taxes their whole lives, save enough to support themselves through retirement, and retain the ability to fulfill the American Dream by passing along a better life to their children.

Secretary of Labor Robert Reich recommendation to vote YES: (robertreich.org 6/4/2015): At a time of historic economic inequality, it should be a no-brainer to raise a tax on inherited wealth for the very rich. Yet there's a move among some members of Congress to abolish it altogether. Today the estate tax reaches only the richest 2/10 of 1%, and applies only to dollars in excess of $10.86 million for married couples or $5.43 million for individuals. That means if a couple leaves to their heirs $10,860,001, they now pay the estate tax on $1. The current estate tax rate is 40%, so that would be 40 cents. Yet according to these members of Congress, that's still too much. Our democracy's Founding Fathers did not want a privileged aristocracy. Yet that's the direction we're going in. The tax on inherited wealth is one of the major bulwarks against it. That tax should be increased and strengthened.

Legislative outcome: Passed by the House 240-179-12; never came to vote in Senate.