https://www.dailykos.com/stories/2017/12/20/1726255/-America-you-ve-just-called-up-the-Kansas-tax-scheme-to-the-big-leagues-Here-s-how-to-talk-about-it
"Oh America, you’ve just taken the big plunge. We’ve re-written the tax code without a single hearing, without expert testimony, without any review. We’ve adopted the Kansas tax plan, pushing forward ideas like the Laffer Curve and Dynamic scoring from the Double-A minor ball into the big leagues. But, before the tax plan comes into action, you’re going to see a lot of Republican celebration about how awesome this tax scheme is going to be. Before you enter into that discussion, there are a few points I’d like to make about how we even discuss the Trump Tax Scheme. This is not a tax “plan”, it is not a tax “cut”, this is a tax “scheme” or a “tax scam” Let’s be clear about something. A plan implies as though we have a good understanding of the overall outcome and we have a plan on how to deal with it. The Republican Tax Scheme is NOT a plan. At best, it is a tax scam and the results are pretty well known: In 2012, Kansas lawmakers, led by Gov. Sam Brownback, a Republican, enacted a tax cut that eliminated state income taxes entirely for pass-through entities — such as sole proprietorships and limited liability partnerships — which are taxed at the owner’s individual income tax rate. The law also lowered individual income tax rates, cutting the top rate to 4.9 percent from 6.4 percent. The tax package reduced state revenue by nearly $700 million a year, a drop of about 8 percent, from 2013 through 2016, according to the Kansas Legislative Research Department, forcing officials to shorten school calendars, delay highway repairs and reduce aid to the poor. Research suggests the package did not stimulate the economy, certainly not enough to pay for the tax cut. This year, legislators passed a bill to largely rescind the law, saying it had not worked as intended. A cut implies that people see a reduction of taxes. This is also not, in fact, a cut for many. This is a tax EXEMPTION for those who the most wealthy, who will now be paying ZERO. Zero is not a tax cut. Zero is tax exemption."