What? The PFD is income. Unearned income, granted, but still income. So let's do some math.  Family A. 4 people. 30k earned income, 6k (modest average) PFD unearned income. Taxing the PFD, and that is what it is. (Webster defines taxes as a compulsory contribution to state revenue) 2k or a 5.5% income tax. Family B. 4 people. 100k earned income, 6k pfd. Same 2k pfd tax 1.8% income tax. The pfd TAX targets those that have the least. "Whatever you do unto the least of these, you do unto me."