Pennsylvania Senator Proposes Constitutional Change to Tax System

State Senator Tim Kearney introduced S.B. 1494 to repeal the Uniformity Clause in the Pennsylvania Constitution. This measure seeks to reduce the tax burden on low- and middle-class families while raising an additional $8 billion in revenue. The Uniformity Clause, established in 1874, requires all taxes to be flat, regardless of a taxpayer's ability to pay.

According to a 2024 report by the Institute on Taxation and Economic Policy, Pennsylvania is the fourth most regressive state and local tax system. Kearney argues that the current flat tax structure prevents lawmakers from creating graduated income taxes or pursuing targeted tax policies.