Scott Brown on Tax Reform Republican Jr Senator

Maintain Bush tax cuts after 2010

15 percent across the board tax cut

Brown has said he supports a 15 percent across the board tax cut, which would certainly include "the wealthiest" but would flow to people at all income levels.

Permanently eliminate the estate tax

State Sen. Scott Brown on economic growth and taxes:
• Supports a 15 percent "across-the-board tax cut," including corporate and payroll taxes.
• Extend all Bush tax cuts from 2001 and 2003.
• Permanently eliminate the estate tax, sometimes referred to as the "death tax."
• Opposes cap-and-trade legislation to curb emissions because of its financial impact on businesses.
• Opposes federal expansion of health-care spending.

Voted NO on municipal meals tax, in addition to state tax

Any city or town shall be authorized to impose a local excise tax upon the sale of meals, of 1% of the total price thereof. The local excise tax imposed shall be paid by the vendor in the same manner as the excise tax due the commonwealth. All sums received shall at least quarterly be distributed, credited and paid by the state treasurer to each city or town. [Provides a new revenue source for cities and towns to pay for schools and other local services].

Relevant platform section: PART II: EDUCATION, TRAINING, AND OPPORTUNITY: Full Funding: "We reject policies that direct funds away from our public schools to finance political promises of tax reductions or to other unrelated purposes. We support just and equitable funding mechanisms that provide for vibrant public schools in all communities."

Source citation: Section 100 ; vote number 122

Voted NO on raising income tax to 5.95% to offset deficit

Taxable income shall be taxed at the rate of 5.95 per cent for tax years beginning in 2003, for Part B income [restore tax rate].

Relevant platform section: PART V: FISCAL RESPONSIBILITY, TAX EQUITY, & PUBLIC STEWARDSHIP: Tax Fairness and Responsible Budgeting: "We believe that taxes should be fair and based on ability to pay, and that budgets should be fiscally responsible and balanced without gimmicks."

Source citation: Section 470 ; vote number 64

Taxpayer Protection Pledge: no new taxes.

Politicians often run for office saying they won't raise taxes, but then quickly turn their backs on the taxpayer. The idea of the Pledge is simple enough: Make them put their no-new-taxes rhetoric in writing.

In the Taxpayer Protection Pledge, candidates and incumbents solemnly bind themselves to oppose any and all tax increases. While ATR has the role of promoting and monitoring the Pledge, the Taxpayer Protection Pledge is actually made to a candidate's constituents, who are entitled to know where candidates stand before sending them to the capitol. Since the Pledge is a prerequisite for many voters, it is considered binding as long as an individual holds the office for which he or she signed the Pledge.

Since its rollout with the endorsement of President Reagan in 1986, the pledge has become de rigeur for Republicans seeking office, and is a necessity for Democrats running in Republican districts.