A 1.5% income tax? That is just to crack the door open. You can bet the flood gates will open in future sessions. An income tax is out of step with what's going on in the country. States are reducing or rescinding income taxes because of competition between states for business growth. States without an income tax are doing better economically. A tax on earnings is a tax on production. It penalizes savings, investments and entrepreneurship. A tax on consumption is less damaging to an economy. A sales tax does not have to be regressive. See an explanation of the prebate at www.fairtax.org.