By Gongwer Staff
Posted: February 6, 2015 9:49 AM

TO: All House Members

FROM: State Representative Mike Curtin

DATE: February 4, 2015

RE: Co-Sponsor Request

I soon plan to introduce legislation to earmark the entire net proceeds of Ohio's personal income tax for K-12 education.

Using language identical to the Ohio Constitution's language that earmarks all net lottery profits for K-12 education, the bill will "require that the entire net proceeds of the state personal income tax be used solely for the support of elementary, secondary, vocational, and special education programs as determined in appropriations made by the General Assembly."

Our state government's highest constitutional obligation, in effect since 1851, is to "make such provisions, by taxation, or otherwise, as, with the income arising from the school trust fund, will secure a thorough and efficient system of common schools throughout the state."

The maintenance of Ohio's personal income tax is essential to the state's ability to meet this constitutional obligation. Attempts to eliminate the state personal income tax inevitably will put continually increasing pressure Ohio's school districts to seek higher and higher local real-estate taxes. Attempts to eliminate the state personal income tax inevitably will destabilize Ohio's currently balanced tax system -- one that does not rely too heavily on any one of the major tax sources -- property, sales and income taxes.

Ohio's personal income tax has been in effect since 1972. Please see the attached memorandum from the Legislative Service Commission which shows, year-by-year, total state funding for primary and secondary education, and total receipts from the state personal income tax. You will see that, at present, there is rough equivalency between how much Ohio collects from its personal income tax, and how much it allocates for primary and secondary education. This is an equivalency that is very much worth preserving.