Tax News Update    Email this document    Print this document  

December 8, 2020

Illinois ballot measure to replace the current flat personal income tax with a graduated income tax is defeated by voters

The proposed Illinois Fair Tax amendment to the Illinois state constitution, which would have replaced the current 4.95% flat personal income tax with a graduated income tax, was defeated by voters in the November 3, 2020 general election. The measure failed to receive the required approval of 60% of those voting on the ballot measure, or by 50% of all voters participating in the general election.

The ballot measure was made possible by an Illinois Senate Joint Resolution (Constitutional Amendment 1), which was passed by the Illinois House and Senate. (Tax Alert 2019-1270, 7-16-2019.)

Governor JB Pritzker signed into law SB 687 (PA 101-0008) that would have established a graduated income tax rate table, effective January 1, 2021, if the constitutional amendment was approved by Illinois voters. (News release, governor's office.)

The governor expected that had the ballot measure passed, 97% of taxpayers would have paid the same or lower Illinois state income tax with only those making $250,000 paying more. (News release, governor's office, May 2019.)


Contact Information
For additional information concerning this Alert, please contact:
Workforce Tax Services - Employment Tax Advisory Services
   • Debera Salam (
   • Kenneth Hausser (
   • Kristie Lowery (


EY Payroll News Flash