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RESOLUTION NO. 86-21
RESOLUTION OF THE CITY OF UKIAH TO RETAIN THE
DEDUCTIBILITY OF STATE AND LOCAL TAXES IN ANY
REVISION OF FEDERAL INCOME TAX LAW WHICH IS ENACTED
WHEREAS, the President of the United States has proposed a federal
income tax reform plan to promote 'fairness, simplicity, and growth'; and
WHEREAS, the President's plan for tax reform would eliminate the
deduction for state and local taxes paid by individuals; and
WHEREAS, the elimination of the deduction for state and local taxes
would be an unfair tax upon a tax and, therefore, would constitute double
taxation; and
WHEREAS, seventy-five years ago, the simple concept of state and
local tax deductibility was built into the federal income tax law in
explicit recognition of the principle of federalism; and
WHEREAS, the Tenth Amendment of the United States Constitution
reserves to the states and the people powers not expressly delegated to
the federal government; and
WHEREAS, the elimination of the deduction for state and local taxes
would impose a disproportionate tax burden on middle-income taxpayers; and
WHEREAS, the citizens of the State of California would pay
approximately $3.8 billion in higher taxes under this provision of the
President's proposal; and
WHEREAS, the federal government in recent years has shifted major
responsibilities to state and local governments in the spirit of
federalism; and
WHEREAS, the abolition of the deduction for state and local taxes
will seriously impair the ability of state and local governments to
discharge these new responsibilities;
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NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of
Ukiah, that said Council does hereby support the Legislature of the State
of California to memorialize the President and the Congress of the United
States to retain the deductibility of state and local taxes in any
revision of federal income tax law which is enacted, and
BE IT FURTHER RESOLVED by said Council that it authorizes the
City Clerk to transmit copies of this resolution to the President and Vice
President of the United States, to the Speaker of the House of
Representatives, and to each Senator and Representative from California in
the Congress of the United States.
PASSED AND ADOPTED this 6th day of November
the following roll call vote:
AYES: Councilmembers Henderson, Kier, Hickey, and Mayor Myers
NOES: None
ABSENT: Councilmember Kelley
, 1985, by
Mayor
ATTEST:
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