The Heritage Foundation

Backgrounder Update #208

November 24, 1993

November 24, 1993 | Backgrounder Update on

The States and Districts Hit Hardest by the 1993 Tax Increase

(Archived document, may contain errors)

11/24/93 208

THE STATES AND DISTRICTS HIT HARDEST BY THE 1993 TAX INCREASE

(Updating Backgrounder No. 942, "Why Higher Tax Rates on Income Will Slow Growth, Cost Jobs," May 25, 1993.) The Treasury Department this August produced a report detailing, by state and congressional district, how many taxpayers would be directly affected by the higher income tax rates included in President Clinton's record tax increase. I When asked to make public a copy of the report, however, the Department refused. A Freedom of Information Act (FOIA) request, which legally obligates the government to respond within twenty days, appeared to have little effect on the Administration. Only after two months of demands by a dozen congressional offices did the Administration comply with the anti-secrecy law and release a copy of the report. A cursory glance at the report's contents suggests why the Administration was so unwilling to part with this in- formation. The report chronicles precisely which districts and states will pay a larger-than-average share of the higher income taxes. Had this report, dated August 4, been made public, lawmakers would have been more aware of the impact of the Administration's tax plan, and it may not have been enacted. The measure passed the House by just two votes on August 5, and passed the Senate on Vice President Gore's tie-breaking vote on Au- gust 6. It turns out that some legislators voted for the tax bill even though their districts were over ten times more ad- versely affected than the median district. 2 As the following table illustrates, 21 districts will lose more than $1 billion each because of the tax bill. 3 Notwithstanding the heavy financial burden imposed on these districts by the Clinton tax hike, nine of the 21 Representatives voted for the legislation (see table 1).

Several states also were harmed dis- Table 1 proportionately by the increased taxes on income. While the relative effect is not as THE BILLION DOLLAR CLUB: severe as among congressional districts, Districts Hit Hardest residents in nine states will pay at least 50 percent more than the national median in By Clinton's "Soak-The- Rich" Taxes new income and payroll taxes. Fourteen of Affected the eighteen Senators representing these Dishict Member Taxpayers ($ billions)' Median' nine hardest-hit states voted for the tax NY-14 Carolyn Maloney 28,898 $2.971 1347% plan (see table 2). CA-29 HenryWaxman .22,714 ..$2.335 1058% Not only are these states dis- 11-10 John Porter 19,114 $1.965 891% proportionately harmed by the Clinton tax CT-4 Christopher Shays 16,086 $1.654 750% hike, many of them already were strug- NY-8 Jerrold Nadler 14,469 $1.488 674% gling with large state-imposed tax in- FL-22 E. Clay Shaw 14,022 $1.442 653% creases. 4 Legislatures in California, Con- NY-18 Nita Lowey 13,401 $1.378 624% necticut, and New Jersey imposed large in- MD-8 Constance Morelia 13,006 $1.337 606% come tax increases on their taxpayers in re- CA-24 Anthony Bellenson 12,749 $1.311 594% cent years. These mistaken policies no MI-1 1 Joseph Knollenberg 12,537 $1.289 584% doubt have contributed to the sluggish NY-5 Gary Ackerman 12,218 $1.256 569% growth and relatively high unemployment NJ-1 1 Dean Gallo 12,209 $1.255 569% those states have experienced. Several of NJ-5 Marge Roukema 11,495 $1.182 536% these high-unemployment states, strug- PA-13 Marjorie Mezvinsky 11,379 $1.170 530% gling to revive their economies, are particu- TX-7 Bill Archer 11,323 $1.164 528% larly hard hit by the Clinton tax hike. Cali- fornia, with an unemployment rate nearly NJ-12 Dick Zimmer 11,263 $1.158 525% three percentage points above the national CA-47 Chris Cox 10,957 $1.126 511% average, will see more than $22 billion in NY-3 Peter King 10,880 $1.119 507% new tax revenues taken from investors and CA-14 Anna Eshoo 10,758 $11.1106 501% consumers and sent to Washington. 5 TX-3 Sam Johnson 10,712 $1.101 499% ADMINISTRATION POLICY DRIVEN CA-36 Jane Harman 10,558 $1.085 492% BY INCOME REDISTRIBUTION Members in bold voted for the Clinton tax increase. The Treasury report initially was pre- 1. District's revenue loss over five years. pared to help the Administration sell its tax 2. District burden as percentage of median. Source: Treasury Department

people in another district, that relative difference could be enough to shift national rankings. Given the size of the affected population, however, such shifts are unlikely; 2) Because the payroll tax affects almost the same population as the income tax rate increase (The higher income tax rates begin at $115,000 for single, $127,500 for head-of-household, and $140,000 for joint returns, while the payroll tax increase begins at $135,000), each district's revenue total has been increased to reflect the amount of money expected to be raised from that levy. If, for some reason, a particular district has a disproportionate number of taxpayers falling into an income level that does not overlap (single taxpayers, for instance, earning between $115,000 and $135,000), the national rankings could shift. As with the first caveat, however, there is no reason to expect that this would be significant. These calculations do not include, however, other income-related provisions, such as the increase in estate taxes, the corporate income tax, the deductibility cap on executive pay, and the increased tax on Social Security benefits. All of these provisions were aimed at rich people. But in the absence of strong evidence that the burden of these tax increases is distributed similarly to the income tax hikes, these taxes (and others) were not included in the district and state totals. 4 The 1990 budget deal, with its increase in tax rates, doubtlessly had the same negative effect on well-to-do states and districts. While not as severe as the 1993 tax increase, the 1990 tax increase nonetheless imposed economic hardship on the nation. 5 As noted, this does not include the revenue coming from other tax increases such as increased taxes on Social Security benefits, corporations, motor fuels, and many other goods and services, thus adding to California's (and other states') burden.

plan to lawmakers. In addi- Table 2 tion to calculating how many taxpayers in each NINE BIGGEST LOSERS state and district were af- FROM CLINTON TAX BILL fected by higher income tax rates, the report also provided a figure showing how many lower-paid tax- Unemployment State Revenue As Pct. of How Rate Revenue Loss Loss National Oelegation payers are expected to ben- State (September 1993) ($billions) Per Capita Median Voted efit from the tax bill be- Connecticut 6.2% $4.0 .$1,175 277% Lleberman-Y cause of the expansion,of -- Dodd-Y the Earned Income Tax New Jersey 7.7% $7.4 $918 216% Bradley-Y Credit (EITC). The EITC Lautenberg-N is a special tax credit for NewYork 7.1% $15.3 $836 197% Moynihan-Y low-income working D'Amato-N households. Since it is re- Massachusetts 7.2% $4.5 $718 169% Kennedy"Y fundable, government Kerry-Y funds are provided to eligi- California 9.4% $22.5 $703 166% Boxer-Y ble households paying no Feinstein-Y Illinois 8.5% $8.1 $691 163% Simon-Y income tax. (Indeed, Mosely-Braun-Y nearly 92 percent of the Maryland 6.3% $3.3 $660 156% Sarbanes-Y EITC's $20.8 billion ex- Mikulski-Y pansion represents new Nevada 7.2% $0.9 $656 155% Reld-Y federal spending.) The Bryan-N White House apparently Florida 6.40/6 $9.0 $644 152% Graham-Y felt that some legislators Mack-N could be persuaded to vote NATIONAL: 6.7% for the tax increase if they were shown that the num- Source: Treasury Deparhent ber of voters in their district receiving new or expanded EITC benefits exceeded the number of taxpayers sub- jected to higher tax rates. With the higher income tax rates projected to affect 1.4 million taxpayers directly,6 and EITC expansion ex- pected to reach 15 million households, the Administration's political calculus was apparent. For every "rich" taxpayer facing a tax increase, there would be more than ten households receiving special tax relief or govern- ment funds.7 The Administration did not make clear, however, that the magnitude of the income tax increase- the biggest jump in tax rates since Herbert Hoover agreed to higher rates in 1930-meant every state and virtu- ally every congressional district was adversely affected by the tax bill. For instance, even though there are 10.7 households benefitting from higher welfare payments for every tax- payer punished by higher tax rates, the average EITC beneficiary receives an additional $1,387 over the next five years. While this is a substantial sum of money, it is dwarfed by the average tax increase of J@ 1,980 im- posed by the higher income tax rates. And if the increase in the Medicare payroll tax is included, the average well-to-do taxpayer will see his tax bill climb by nearly $103,000 over the next five years.

Thus, even though the average state and district has more than ten times as many beneficiaries of income re- distribution as it has taxpayers footing the bill, the average affected taxpayer is paying out more than 74 times as much in higher taxes as EITC recipients receive in increased tax relief and welfare benefits. All told, Clinton's "soak-the-rich" tax increases are estimated to raise approximately $144 billion, more than seven times the amount ($20.8 billion) flowing to EITC recipients. Congress will use most, if not all, of the remaining money for other spending programs. And these calculations do not include the remaining $118 billion of in- creased revenue in the Clinton tax bill, a significant portion of which, such as the gasoline tax, will be paid by lower- and middle-class taxpayers.

CONCLUSION The economic, political, fiscal, and philosophical arguments against-excessive taxation of income have been well known for decades. Indeed, almost all industrialized nations and many developing nations have realized these important lessons and have moved to reduce their tax rates to maintain their competitiveness and strengthen their economies. The United States, in many ways, triggered this world-wide tax revolution by reduc- ing its tax rates in the early and mid-1980s. Unfortunately, the Bush and Clinton Administrations have reversed most of these gains. Daniel J. Mitchell McKenna Senior Fellow in Political Economy

THE 50 HARDEST HIT DISTRICTS

Members of Congress: Those italicized and Number of Impact of Tax bolded voted in favor of Taxpayers Combined Increase tax hike (all Democrats). In District Increase in Compared to Those voting no were Affected Income Tax and National Republicans except by Income Medicare Tax Median Rank where noted. District Tax Hike Burden by District Average 1 corwyn moibney N.Y.-14 28,898 $2,970,982,621 1347% 2 Henry waman Cal-29 22,714 $2,335,210,023 1058% 3 John Porter 111-10 19,114 $1,965,096,609 891% 4 Christopher Shays Conn-4 16,086 $1,653,790,105 750% 5 jenow Nadier N.Y.-8 14,469 $1,487,547,496 674% 6 E. Clay Shaw Fla-22 14,022 $1,441,591,747 653% 7 Nita Lowey N.Y.-18 13,401 $1,377,747,183 624% 8 Constance Morelia Md-8 13,006 $1,337,137,517 606% 9 Anffmy iwbnwn Cal-24 12,749 $1,310,715,532 594% 10 Joseph Knollenberg Mich-1 1 12,537 $1,288,919,964 584% 11 GaryAckeman N.Y.-5 12,218 $1,256,123,803 569% 12 Dean Gallo N.J.-1 1 12,209 $1,255,198,520 569% 131 Marge Roukema N.J.-5 11,495 $1,181,792,693 536% 141 mafgories-mezvinsky Pa-13 11,379 $1,169,866,816 530% 15 Bill Archer Tex-7 11,323 $1,164,109,496 628% 16 Dick Zimmer N.J.-12 11,263 $1,157,940,939 525% 17 Chris Cox Cal-47 10,957 $1,126,481,299 511% 18 Peter King N.Y.-3 10,880 $1,118,564,984 507% 19 Anna Ewiw Cal-14 10,758 $1,106,022,252 501% 20 Sam Johnson Tex-3 10,712 $1,101,293,025 499% 21 ime Hamwn Cal-36 10,558 $1,085,460,396 492% 22 Hamilton Fish N.Y.-19 9,510 $977,716,268 443% 23 Bob Franks N.J.-7 9,145 $940,190,881 426% 24 Bill Baker Cal-10 8,663 $890,636,807 404% 25 James Talent Mo-2 8,561 $880,150,260 399% 26 Lynn Woolsey Cal-6 8,106 $833,372,037 378% 27 Batney Frank Mass-4 8,094 $832,138,326 377% 28 Carlos Moorhead Cal-27 7,830 $804,996,675 365% 29 Newt Gingrich Ga-6 7,773 $799,136,546 362% 30 Dick Armey Tex-26 7,772 $799,033,737 362% 31 Harris Fawell 111-13 7,724 $794,098,891 360% 32 Curt Weldon Pa-7 7,557 $776,929,741 352% 33 Benjamin Gilman N.Y.-20 7,335 $754,106,081 342% 34 David Levy N.Y.-4 7,327 $753,283,607 341% 35 James Moran Va-8 7,114 $731,385,230 33P)CL 36 Gary Franks Conn-5 7,038 $723,571,724 328% 37 Hany johnston Fla- 19 7,032 $722,954,869 328% 38 jwm Lewis Ga-5 6,967 $716,272,265 325% 39 Jim Ramstad Minn-3 6,898 $709,178,425 321% 40 Philip Crane 111-8 6,896 $708,972,806 321% 41 John Kyl Az-4 6,613 $679,877,780 308% 42 Nwman Mirmto Cal-15 6,587 $677,204,738 307% 43 Ileana Ros-Lehtlnen Fla-18 6,545 $672,886,748 305% 44 Dan Rostenkowski 111-5 6,506 $668,877,186 303% 45 Randy Cunningham Cal-51 6,346 $652,427,701 296% 46 PoterDeutsch Fla-20 6,335 $651,296,799 295% 47 Porter Goss Fla-14 6,293 S646,978,8N 293% Ron Packard Cal-48 6,239 $641,427.108 291% 48 Herbert Klein (D) N.J.-8 6,077 $624,772,005 283% 49 sidney Yaw 111-9 .034 $620,351,205 1 281%

Source: Treasury Department 5 Calculations by Heritage Foundation

"SOAK THE RICH" TAX INCREASE BY STATE

Number of Total "Soak- Taxincrease Tax-payers The-Rich" As Percent of 1995 Estimated Affected TaxesTaken National Population by Higher From State, Median Rank State (in thousands) Rates Per CaDIta Averaae 1 Connecticut 3,404 38,909 $1,175 277% 2 New Jersey 8,092 72,224 $918 216% 3 New York 18,269 148,562 $836 197% 4 Massachusetts 6,228 .43,4961 $718 169% 5 California 32,000 218,777 $703 166% 6 Illinois 11,782 79,214 $691 163% 7 Maryland 5,011 32,161 $660 156% 8 Nevada 1,352 8,625 $656 155% 9 Florida 14,016 87,826 $644 152% 10 Hawaii 1,192 6,771 $584 138% 11 Delaware 711 3,801 $550 130% 12 Washington 5,152 27,491 $549 129% 13 Texas 17,598 90,111 $526 124% 14 Minnesota 4,529 22,960 $521 123% 15 Colorado 3,529 17,837 $520 123% 16 Pennsylvania 12,114 60,308 $512 121% 17 Alaska 566 2,817 $512 121% 18 Virginia 6,568 31,689 $496 117% 19 Rhode Island 1,041 4,950 $489 115% 20 Georgia 6,844 31,709 $476 112% 21 New Hampshire 1,175 5,390 $472 111% 22 Kansas 2,535 11,042 $448 106% 23 Michigan 9,508 41,107 $444 105% 24 Ohio 11,019 46,217 $431 102% 25 Oregon Z984 1 Z350 $426 100% 26 Wisconsin 5,027 20,645 $422 100% 27 Missouri 5,257 21,439 $419 99% 28 Tennessee 5,096 20,469 $413 97% 29 Arizona 4,017 15,744. $403 95% 30 Wyoming 454 1,704 $386 91% 31 Indiana 5,707 21,347 $385 91% 32 Louisiana 4,223 15,672 $382 90% 33 North Carolina 6,874 25,112 $376 89% 34 Nebraska 1,618 5,811 $369 87% 36 Alabama 4,100 14,4491 $362 85% 36 Oklahoma 3,203 10,858 $349 82% 37 Kentucky 3,749 12,491 $343 81% 38 Utah 1,857 5,907 $327 77% 39 Vermont 589 1,865 $326 77% 40 Iowa Z843 8,801 $318 75% 41 South Carolina 3,585 10,884 $312 74% 42 South Dakota 712 2,155 $311 73% 43 Idaho 1,043 3,154 $311 73% 44 Maine 1,274 3,767 $304 72% 45 North Dakota 653 1,796 $283 67% 46 Arkansas 2,409 6,5851 $281 1 66% 47 Montana 811 Z096 $266 63% 48 New Mexico 1,605 4,136 $265 63% 49 !West Virginia 1,792 4,442 $255. 60%1 50 1 MISSISSIPPI 2,6231 6,082 $238 56%1 Source: U.S Treasury and U.S. Census 6 Heritage Foundation Calculations

HOW MEMBERS BETRAYED MEIR CONSTITUENTS

Members of Congress: Those italicized and Number of Combined Impact of bolded voted in favor of Taxpayers in Increase in Taxincrease tax hike (all Democrats). District Income Tax and Compared National Those voting no were Affected by Medicare Tax to National Rank Republicans except Income Tax Burden by Median (Out of where noted. District Hike District Average 435) Alabama Sonny Callahan Ala-1 Z097 .$215,591,064 98% 223 Terry Everett Ala-2 1,939 $199,347,197 90% 245 Glen Browder (D) Ala-3 1,317 $135,399,824 61% 357 Tom Bevai Ala-4 1,202 $123,576,757 56% 377 Bud cramer Ala-5 2,008 $206,441,038 94% 235 SpencerBachus Ala-6 5,292 $544,066,718 247% 61 Ead muord Ala-7 595 $61,171,523 28% 429 Alaska Don Young Ak-Al Z817 $289,613,746 131% 150 Arizona Sam Coppersmith (D) Az-1 Z229 $229,161,889 104% 209 Ed Pastor Az-2 624 $64,152,992 29% 427 Bob Stump Az-3 1,531 $157,401,010 71% 314 John Kyl Az-4 6,613 $679,877,780 308% 41 Jim Kolbe Az-5 2,863 $294,342,973 133% 148 Karan Engiish Az-6 1,884 $193,692,687 88% 259 Arkansas WanChe Lambert Ark-1 1,406 $144,549,&50 66% 339 Ray Thornton (D) Ark-2 2,244 $230,704,028 105% 205 Tim Hutchinson Ark-3 1,676 $17Z308,356 78% 292 Jay Dickey Ark-4 1,258 $129,334,076 59% 367 California Don Hamburg Cal-01 2,252 $231,526,502 105% 203 Wally Herger Cal-02 1,697 $174,467,351 79% 286 Vk Fazio Cal-03 1,784 $183,411,758 83% 276 John Doolittle Cal-04 2,768 $284,576,092 129% 157 Robert mabui Cal-05 2,246 $230,909,647 105% 204 Lynn Woolsey Cal-06 8,106 $833,372,037 378% 26 George miuar Cal-07 1,443 $148,353,793 67% 330 Nancy Pebsi Cal-08 5,968 $613,565,793 278% 51 Ron Daum Cal-09 4,566 $469,427,180 213% 81 Bill Baker Cal-10 8,663 $890,636,807 404% 24 Richard Pombo Cal-1 1 Z030 $208,702,842 95% 232 rom Lantos Cal-1 2 5,941 $610,789,942 277% 52 Fortney (pate) stark Cal-1 3 Z410 $247,770,369 112% 186 Anna Eshoo Cal- 14 10,758 $1,106,022,252 501% 19 Norman Mineta Cal- 15 6,587 $677,204,738 307% 42 Don Edwards Cal-16 1,881 $193,384,259 88% 261 sam Farr Cal-I 7 3,255 $334,644,212 152% 131 Gary Condit (D) Cal- 18 1,891 $194,412,352 88% 255 Richard Lehman (D) Cal- 19 2,573 $264,528,282 120% 173 Calvin Dooley (D) Cal-20 871 $89,546,884 41% 412

Source: Treasury Department 7 Calculations by Heritage Foundation

HOW MEMBERS BETRAYED THEIR CONSTITUENTS

Members of Congress: Those italicized and Number of Combined Impact of bolded voted In favor of Taxpayers in Increase in Tax Increase tax hike (all Democrats). District Income Tax and Compared National Those voting no were Affected by Medicare Tax to National Rank Republicans except Income Tax Burden by Median (Out of where noted. District Hike District Average 435) Bill Thomas Cal-21 1,958 $201,300,573 91% 241 Michael Huffington Cal-22 4,165 $428,200,658 194% 96 Elton Gallegly Cal-23 3,304 $339,681,867 154% 128 Anthony Beitenson Cal-24 12,749 $1,310,715,532 594% 9 Howard McKeon Cal-25 4,966 $510,550,893 231% 73 Howard Berman Cal-26 1,331 $136,839,154 62% 355 Carlos Moorhead Cal-27 7,830 $804,996,675 365% 28 David Dreier Cal-28 4,734 $486,699,139 221% 77 Henry waxman Cal-29 22,714 $2,335,21QO23 1058% 2 xavierBecerra Cal-30 962 $98,902,529 45% 399 MaNhew Marituez Cal-31 779 $80,088,430 36% 423 Julian Dbron Cal-32 3,477 $357,467,872 162% 121 Luctue Royboi-mard Cal-33 456 $46,881,032 21% 433 Esteban Torres Cal-34 1,422 $146,194,799 66% 335 Maxine Wcders Cal-35 605 $62,199,615 28% -428 ion& Harman Cal-36 10,558 $1,085,460,396 492% 21 waiter Tucker Cal-37 625 $64,255,801 29% 426 Steve Horn Cal-38 3,366 $346,056,042 157% 125 Ed Royce Cal-39 4,320 $444,136,097 201% 91 Jerry Lewis Cal-40 Z230 $229,264,698 104% 208 Jay Kim Cal-41 3,498 $359,626,867 163% 119 George Brown Cal-42 1,044 $107,332,890 49% 390 Ken Calvert Cal-43 Z345 $241,087,765 109% 192 Alfred McCandless Cal-44 3,266 $335,775,114 152% 130 Dana Rohrabacher Cal-45 5,846 $601,023,061 272% 53 Robert Doman Cal-46 794 $81,630,570 37% 418 Chris Cox Cal-47 10,957 $1,126,481,299 511% 17 Ron Packard Cal-48 6,239 $641,427,108 291% 48 Lynn schenk Cal-49 5,406 $555,786,977 252% 60 Bob Fitner Cal-50 733 $75,359,203 34% 424 Randy Cunningham Cal-51 6,346 $652,427,701 296% 45 Duncan Hunter Cal-52 2,060 $211,787,120 96% 227 Colorado Pat Schroeder C01-1 3,662 $376,487,589 171% 113 David skaggs Col-2 2,365 $243,143,951 110% 190 Scott McInnis Col-3 2,197 $225,871,992 102% 213 Wayne Allard Col-4 1,888 $194,103,924 88% 256 Joel Hefley Col-5 3,223 $331,354,315 150% 132 Dan Schaefer Col-6 4,501 $46Z744,577 210% 83 Connecticut Barbara Kennegy Conn-1 4,425 $454,931,071 206% 87 sarn Goidenson Conn-2 2,490 $255,995,111 116% 177 Rosa DeLauro Conn-3 4,023 $413,601,740 187% 102 Christopher Shays Conn-4 1 16,086 $1,653,790,105 1 750% 1 4 1

Source: Treasury Department 8 Calculations by Heritage Foundation

HOW MEMBERS BETRAYED THEIR CONSTITUENTS Members of Congress: I Those italicized and Number of Combined Impact of bolded voted in favor of Taxpayers in Increase in TaxIncrease tax hike (all Democrats). District Income Tax and Compared National Those voting no were Affected by Medicare Tax to National Rank Republicans except Income Tax Burden by Median (Out of where noted. District Hike District Average 435) Gary Franksl Conn-5 7,038 $723,571,724 328% 36 Nancy Johnson Conn-6 4,849 $498,522,207 226% -74 Delaware Michael Castle Del-AL 3,801 $390,778,080 177% 106 Florida Earl Hutto (D) Fla-01 1,969 $202,431,476 92% 239 Pate Peterson Fla-02 1,896 $194,926,398 88% 254 conine Brown Fla-03 917 $94,276,111 43% 407 Tillie Flower Fla-04 4,975 $511,476,176 232% 72 Karen Thumon Fla-05 1,600 $164,494,851 75% 298 Cliff Stearns Fla-06 1,451 $149,176,268 68% 329 John Mica Fla-07 2,744 $282,108,669 128% 158 Bill McCollum Fla-08 3,488 $358,598,774 163% 120 Michael Billrakis Fla-09 3,602 $370,319,032 168% 114 C.W. Bill Young Fla-10 3,102 $318,914,392 145% 136 sarn Gibbons Fla-1 1 2,942 $30Z464,907 137% 144 Charles Canady Fla-1 2 Z243 $230,601,219 105% 206 Dan Miller Fla- 13 4,461 $458,632,205 208% 86 Porter Goss Fla- 14 6,293 $646,978,809 293% 47 jim Bacchus Fla- 15 3,004 $308,839,082 140% 142 Tom Lewis Fla- 16 5,234 $538,103,780 244% 64 cardo meek Fla-1 7 900 $9Z528,353 42% 408 Ileana Ros-Lehtlnen Fla-18 6,545 $672,886,748 305% 43 Hany johnsion Fla-19 7,032 $722,954,869 328% 37 Peter Deutsch Fla-20 6,335 $651,296,799 295% 46 Uncoln Diaz-Balart Fla-21 2,220 $228,236,605 103% 210 E. Clay Shaw Fla-22 14,022 $1,441,591,747 653% 6 Alcee Hasnngs Fla-23 851 $87,490,699 40% 414 Georgia Jack Kingston Ga-01 1,768 $181,766,810 82% 278 sanford Bishop Go-02 780 $80,191,240 36% 422 Mac Collins Ga-03 Z320 $238,517,533 108% 194 John Under Ga-04 4,159 $427,583,802 194% 97 John Lewis Ga-05 6,967 $716,272,265 325% 38 Newt Gingrich Ga-06 7,773 $799,136,546 362% 29 Geow Darden Ga-07 1,347 $138,484,102 6,AW- 348 3,6 J. Roy Rowland (D) Ga-08 1,942 $199,655,625 90% 244 Nathan Deal (D) Ga-09 1,815 $186,598,846 85% 272 Don johnson GO-10 1,983 $203,870,806 92% 237 cynthia mcKinney Ga-1 1 854 $87,799,127 1 40% 1 413 Hawaii Neil Abercrombie HI-1 4,400 $452,360,839 205% 88 Poky Mink I HI-2 1 2,371 1 $243,760,807 @ 110%

Source: Treasury Department 9 Calculations by Heritage Foundation

HOW MEMBERS BETRAYED THEIR CONSTITUENTS

Members of Congress: Those italicized and Number of Combined Impact of bolded voted in favor of Taxpayers in Increase in Taxincrease tax hike (all Democrats). District Income Tax and Compared National Those voting no were Affected by Medicare Tax to National Rank Republicans except Income Tax Burden by Median (Out of where noted. District Hike District Average 435) Idaho LanyLaRocco ld-1 1,343 $138,072,865 63% 350 Michael Crapo Id-2 1,810 $186,084,800 84% 273 Illinois Bobby Rush 111-01 1,545 $158,840,340 72% 310 met Reynolds 111-02 1,525 $156,784,155 71% 316 William Lipinski (D) 111-03 2,633 $270,696,839 123% 167 Luis Gutierrez 111-04 375 $38,553,481 17% 434 Dan Rostenkowski 111-05 6,506 $668,877,186 303% 44 Henry Hyde 111-06 5,247 $539,440,301 245% 63 cardiss cotmns 111-07 4,355 $447,734,422 203% 89 Philip Crane 111-08 6,896 $708,972,806 321% 40 Sidney Yates 111-09 6,034 $620,351,205 281% 50 John Porter 111-10 19,114 $1,965,096,609 891% 3 George Sangmelster 111-11 1,514 $155,653,252 71% 319 jeny cosietio 111-12 1,221 $125,530,133 57% 373 Harris Fawell 111-13 7,724 $794,098,891 360% 31 J. Dennis Hastert 111-14 3,526 $362,505,527 164% 117 Thomas Ewing 111-15 1,818 $186,907,274 85% 270 Donald Manzullo 111-16 3,022 $310,689,649 141% 139 Lane Evans 111-17 1,424 $146,400,417 66% 334 Robert Michel 111-18 1,931 $198,524,723 90% 247 Glenn Poshard 111-19 1,432 $147,222,891 67% 331 Richard Durbin 111-20 1,372 $141,054,334 64% 343 Indiana Peter visciosky Ind-01 2,022 $207,880,367 94% 233 Philip shaip Ind-02 1,539 $158,223,484 72% 312 Timothy Roemer (D) Ind-03 2,336 $240,162,482 109% 193 Jill Long (D) Ind-04 2,113 $217,236,012 98% 220 Steve Buyer Ind-05 1,204 $123,782,375 56% 375 Dan Burton Ind-06 5,608 $576,554,451 261% 57 John Myers Ind-07 1,524 $156,681,345 71% 317 Frank mccioskey Ind-08 1,856 $190,814,027 86% 267 Lee Hamilton Ind-09 1,276 $131,184,643 59% 366 Andreiviacobs Ind-10 1,868 $192,047,738 87% 263 Iowa James Leach lowa-1 2,284 $234,816,399 106% 198 Jim Nussle lowa-2 1,410 $144,961,087 66% 338 Jim Lightfoot lowa-3 1,109 $114,015,493 52% 387 New smfih lowa-4 2,449 $251,779,931 114% 182 Fred Grandy lowa-5 1,549 $159,251,577 72% 308 1 Kansas Pat Roberts I Kan-1 1,501 $154,316,732 _ 70% 3!

Source: Treasury Department 10 Calculations by Heritage Foundation

HOW MEMBERS BETRAYED THEIR CONSTITUENTS

Members of Congress: Those italicized and Number of Combined Impact of bolded voted in favor of Taxpayers in Increase in Taxincrease tax hike (all Democrats). District Income Tax and Compared National Those voting no were Affected by Medicare Tax to National Rank Republicans except Income Tax Burden by Median (Out of where noted. District Hike District Average 435) Jim swory Kan-2 1,334 $137,147,582 62% 352 Jan Meyers Kan-3 5,557 $571,311,178 259% 58 Dan Glickman Kan-4 2,649 $27Z341,787 123% 166 Kentucky Tom Badow Ky-1 1,395 $143,418,948 65% 342 William Natcher Ky-2 1,702 $174,981,397 79% 284 Romano mana Ky-3 3,758 $386,357,280 175% 109 Jim Bunning Ky-4 1,925 $197,907,867 90% 249 Harold Rogers Ky-5 1,141 $117,305,390 53% 384 Scotty Baesler (D) Ky-6 2,570 $264,219,854 120% 174 1 Louisiana Bob Uvingston La-I 4,214 $433,238,313 196% 95 Wiliam jefferson La-2 2,071 $212,918,022 97% 226 W.J. Tauzin (D) La-3 1,202 $123,576,757 56% 376 Ciao Fields La-4 790 $81,219,333 37% 420 Jim McCrery La-5 Z445 $251,368,694 114% 183 Richard Baker La-6 2,839 $291,875,551 132% 149 James Hayes (D) La-7 2,111 $217,030,394 98% 221 Maine Thomas Andrews Me-1 Z539 $261,032,766 118% 175 Olympia Snowe Me-2 1,229 $126,352,607 57% 369 Maryland Wayne GlIchrest Md-1 3,013 $309,764,366 140% 140 Helen Delich Bentley Md-2 3,770 $387,590,992 176% 108 Benjamin cardin Md-3 4,258 $437,761,921 198% 93 Ahed WYnn Md-4 1,861 $191,328,073 87% 265 Stony Hoyer Md-5 2,479 $254,864,209 116% 178 Roscoe Bartlett Md-6 2,785 $286,323,849 130% 153 Kweisimfume Md-7 989 $101,678,380 46% 394 Constance Morelia Md-8 13,006 $1,337,137,517 606% 8 Massachusetts John Olver Mass-01 Z046 $21Q347,790 95% 230 Richard Neat Mass-02. Z007 $206,338,228 94% 236 Peter Blute Mass-03 2,789 $286,735,087 130% 152 Barney Frank Mass-04 &094 $83Z 138,326 377% 27 martin meehan Mass-05 5,289 $543,75&291 246% 62 Peter Torkildsen Mass-06 4,700 $483,203,624 219% 78 Edward markey Mass-07 5,805 $596,807,880 271% 55 JaWh Kennedy Mass-08 4,328 $444,958,571 202% 90 Joe Aloakley MaSS-09 4,647 $477,754,732 1 217% 80 Geny Studds MaSS-10 3,792 $389,852,796 177% 107 Michigan L Bad Stupak 1 MI h-01 1 1,143 $117,511,0091 53% 1 383

Source: Treasury Department Calculations by Heritage Foundation

HOW MEMBERS BETRAYED THEIR CONSTITUENTS

Members of Congress: Those italicized and Number of Combined Impact of bolded voted in favor of Taxpayers in Increase in TaxIncrease, tax hike (all Democrats). District Income Tax and Compared National Those voting no were Affected by Medicare Tax to National Rank Republicans except Income Tax Burden by Median (Out of where noted. District Hike District Average 435) Peter Hoekstra Mich-02 1,545 $158,840,340 72% 309 Vacant-at-vote Mich-03 2,467 $253,630,498 115% 181 Dave Camp Mich-04 1,123 $115,454,823 52% 386 James Barcia Mich-05 1,022 $105,071,086 48% 392 Fred Upton Mich-06 2,201 $226,283,229 103% 211 Nick Smith Mich-07 1,365 $14Q334,669 64% 345 Bob carr Mich-08 2,772 $284,987,329 129% 156 Dole adee Mich-09 2,667 $274,192,354 124% 164 Dowd Bonior Mich-10 2,032 $208,908,460 95% 231 Joseph Knollenberg Mich-1 1 12,537 $1,288,919,964 584% 10 sander Levin Mich-1 2 2,163 $222,376,476 101% 215 minarn Ford Mich-13 2,895 $297,632,870 135% 147 John conyers Mich-14 1,519 $156,167,299 71% 318 Badmia-Rose catuns Mich-15 1,877 $192,973,022 87% 262 John Dingeii Mich-16 1,780 $183,000,521 83% 277 Minnesota rim Penny Minn-1 1,915 $196,879,774 89% 251 David Minge (D) MInn-2 1,830 $188,140,985 -85% 268 Jim Ramstad Minn-3 6,898 $709,178,425 321% 39 Bruce vento Minn-4 3,277 $336,906,016 153% 129 martin oidv sabo Minn-5 3,154 $324,260,474 147% 134 Rod Grams Minn-6 4,045 $415,863,5" 188% 100 Collin Peterson (D) Minn-7 886 $91,089,024 41% 410 James oberstar Minn-8 954 $98,080,055 44% 401 M Jamie Whiffen MISS-1 965 $99,210,957 45% 398 Bennie Thompson Miss-2 947 $97,360,390 44% 403 G.V. Montgomery (D) Miss-3 1,239 $127,380,700 58% 368 Mike Parker (D) Miss-4 1,882 $193,487,068 88% 260 Gene Taylor (D) Miss-5 1,049 $107,846,936 49% 389 Missouri William clay Mo-1 2,281 $234,507,971 106% 199 James Talent Mo-2 8,561 $880,150,260 399% 25 Richard Gephardt Mo-3 1,529 $157,195,392 71% 315 ike skenon Mo-4 1,228 $126,249,798 57% 370 Aian wheat Mo-5 2,154 $221,451,193 100% 217 Pat Danner (D) Mo-6 1,477 $151,849,309 69% 323 MelHancock Mo-7 1,949 $200,375,290 91% 242 Bill Emerson Mo-8 1,043 $107,230,081 49% 391 Harold Volkiner MO-9 1,218 $125,221,705 57% 374 Montano Pat mitiams Mont-AL 2,096 $215,488,254 98% 224 1 1 Nebraska I I I

Source: Treasury Department 12 Calculations by Heritage Foundation

HOW MEMBERS BETRAYED THEIR CONSTITUENTS

Members of Congress: Those Italicized and Number of Combined Impact of bolded voted In favor of Taxpayers in Increase In TaxIncrease tax hike (all Democrats). District Income Tax and Compared National Those voting no were Affected by Medicare Tax to National Rank Republicans except Income Tax Burden by Median (Out of where noted. District Hike District Average 435) Doug Bereuter Neb-1- 1,459 $149,998,742-.--- 68% 327 Peter Hoagland Neb-2 2,927 $300,922,767 136% 145 Bill Barrett Neb-3 1,425 $146,503,226 66% 333 Nevada james Bitbray Nev-1 4,152 $426,864,137 193% 98 Barbara Vucanovich Nev-2 4,473 $459,865,917 208% 84 New Ham s Ire Bill Zeliff N.H.-1 2,780 $285,809,803 130% 155 Dick Swett (D) N.H.-2 2,611 $268,435,034 122% 168 1@6b-ert Andrews (D) N.J.-01 New Jersey 204,954 73% 1,568 $161, 301 mitiam Hughes N.J.-02 2,363 $242,938,333 110% 191 Jim Saxton N.J.-03 4,535 $466,240,092 211% 82 Christopher Smith N.1-04 2,009 $206,543,847 94% 234 Marge Roukema N.J.-05 11,495 $1,181,792,693 536% 13 Frank Pallone (D) N.J.-06 3,564 $366,412,280 166% 115 Bob Franks N.J.-07 9,145 $940,190,881 426% 23 Herbert Klein (D) N.J.-08 6,077 $624,772,005 283% 49 Robw Tonketu N.J.-09 5,146 $529,056,563 240% 67 oonaid Payno N.J.-10 1,289 $132,521,164 60% 362 Dean Gallo N.J.-1 1 12,209 $1,255,198,520 569% 12 Dick Zimmer N.J.- 12 11,263 $1,157,940,939 525% 16 Robwt men&ndw N.J.-13 1,560 $160,38Z479 73% 305 New Mexico Steven Schiff N.M.-I 1,885 $193,795,496 88% 258 Joe Skeen N.M.-2 893 $91,808,689 42% 409 Big Richardm N.M.-3 1,358 $139,615,004 63% 347 Now York omove Hochbmeckner N.Y.-01 3,895 $400,442,152 182% 104 Rick Lazio N-Y.-02 3,949 $405,993,853 184% 103 Peter King N.Y.-03 10,880 $ 1.1111564,984 507% 18 David Levy N.Y.-04 7,327 $753,283,607 341% -34 GaryAckwman N.Y.-05 12,218 $1,256,123,803 569% 11 Fioyd Fiake N.Y.-06 1,094 $112,473,354 51% 388 MOMS manbn N.Y.-07 1,334 $137,147,582 62% 353 jeffoid Nadier N-Y.-08 14,469 $1,487,547,496 674% 5 ---------- chades schumor N.Y.-09 4,068 $41 & 228,158 190% 99 Edo0hus rowns N.Y.-10 2,111 $217,030,394 98% 1 222 major omm NYA 1 1,740 $178,888,150 81% 280 Nydid votmquez N.Y.-12 521 $53,563,636 24% 431 Susan Molinari N.Y.- 13 3,509 $360,757,769 164% 118 caro"mcioney N.Y.-14 28,898 $Z970,982,621 1347% 1 chaftes !Mai N.Y.- 15 1,513 550,443 71% @3

Source: Treasury Department 13 CalcuWons by Heritage Foundation

HOW MEMBERS BETRAYED THEIR CONSTITUENTS

Members of Congress: Those italicized and Number of Combined Impact of bolded voted in favor of Taxpayers In Increase in Taxincrease tax hike (all Democrats). District Income Tax and Compared National Those voting no were Affected by Medicare Tax to National Rank Republicans except Income Tax Burden by Median (Out of where noted. District Hike District Averace 435) Jose Serrano N.Y.- 16 294 $30,225,929 14% 435 Eliot Engel N.Y.-17 1,628 $167,373,511 76% 296 Nita Lowey N.Y.-18 13,401 $1,377,747,183 624% 7 Hamilton Fish N.Y.-19 9,510 $977,716,268 443% 22 Benjamin Gilman N.Y.-20 7,335 $764,106,081 342% 33 Michael McNulty N.Y.-21 2,314 $237,900,678 108% 195 Gerald Solomon N.Y.-22 1,975 $203,048,331 92% 238 Sherwood Boehlert N.Y.-23 1,222 $125,632,942 57% 371 John McHugh N.Y.-24 789 $81,116,523 37% 421 James Walsh N.Y.-25 1,910 $196,365,728 89% 252 Maurice Hinchoy N.Y.-26 1,818 $186,907,274 85% 271 Bill Faxon N.Y.-27 2,689 $276,454,158 125% 163 Louise Slaughter N.Y.-28 2,945 $302,773,334 137% 143 john LaFaice N.Y.-29 .1,297 $133,343,638 60% 361 Jack Quinn N.Y.-30 967 $99,416,575 45% 395 Amo Houghton N.Y.-31 945 $97,154,771 44% 404 North Carolina Eva Clayton N.C.-Ol 791 $81,322142 37% 419 ninvaiennno N.C.-02 2,231 $229,367,507 104% 207 H. manin Lancaster N.C.-03 1,551 $159,457,196 72% 306 oavid Pdco N.C.-04 3,547 $364,664,522 165% 116 stephen Noat N.C.-05 2,116 $217,544,440 -99% 219 Howard Coble N.C.-06 3,069 $315,521,685 143% 138 chadie Ron N.C.-07 1,545 $158,840,340 72% 311 wG. Hehwr N.C.-08 1,183 $121,623,380 55% 380 AJex McMillan N.C.-09 4,303 $442,388,339 201% 92 Coss Ballenger N.C.-10 2,285 $234,919,209 106% 197 Charles Taylor N.C.-1 1 1,605 $165,008,897 75% 297 memn wcw N.C.-12 885 $90,986,214 41% 411 North Dakota Ead Ponveroy N.D.-AL 1,796 $184,645,470 84% 275 Ohio David Mann (D) Ohio-01 1,902 $195,543,254 89% 253 Rob Portman Ohio-02 5,822 $598,555,638 271% 54 rony Hall Ohio-03 2,598 $267,098,514 121% 171 Michael Oxley Ohio-04 1,417 $145,680,752 66% -337 Paul Gillmor Ohio-05 1,565 $160,896,526 73% 303 rodshickiand Ohio-06 1,016 $104,454,230 393 David Hobson Ohlo_ 1,425 $146,503,226 66% 332 John Boehner Ohio-08 1,888 $194,103,924 88% 257 Marcy Kaptur Ohio-09 2,664 $273,883,926 124% 165 Martin Hoke Ohio-10 2,496 $256,611,967 116% 176 Louis stokes Ohio- 11 3,087 $317,372,252 144% 137 @ 21%

73 El 4Z% 66%

John Kasich Ohio- 12, 3,307 1 $339,990,294 154% 127

Source: Treasury Department 14 Calculations by Heritage Foundation

HOW MEMBERS BETRAYED THEIR CONSTITUENTS

Members of Congress: Those Italicized and Number of Combined Impact of bolded voted In favor of Taxpayers In Increase In TaxIncrease tax hike (all Democrats). District Income Tax and compared National Those voting no were Affected by Medicare Tax to National Rank Republicans except Income Tax Burden by Median (Out of where noted. District Hike District Average 435) Shenod arown Ohio-13 2,400 $246,742276 112% 188 rom sawyer Ohio-14 2,713 $278,921,581 126% 160 Deborah Pryce Ohio-15 Z914 $299,586,247 136% 146 Ralph Regula Ohio-16 1,935 $198,935,960 90% 246 James Traficant (D) Ohio- 17 1,580 $162,438,665 74% 300 Douglas Applegate Ohio- 18 796 $81,836,188 37% 417 Edc Fingerhut Ohio-19 4,692 $482,381,149 219% 79 Oklahoma James Inhofe Okla-1 3,470 $356,748,207 162% 122 Mike synar Okla-2 962 $98,902,529 45% 400 Bill Brewster (D) Okla-3 940 $96,640,725 44% 405 Dave McCurdy (D) Okla-4 1,124 $115,557,633 52% 385 Ernest Istook Qkla-5 3,396 $349,140,320 158% 123 Glenn English (D) Okla-6 967 $99,416,575 45% 396 Oregon aizabethFurse Ore-1 5,059 $520,112,156 236% 71 Robert Smith Ore-2 1,637 $168,298,794 76% 295 Ron Wyden Ore-3 1,680 $172,719,593 78% 291 Peter Doagio Ore-4 1,697 $174,467,351 79% 287 Mike Kopetski Ore-5 2,277 $234,096,734 106% 200 Pennsylvania rhomas Fogiieffa Pa-01 823 $84,612,039 38% 415 Lucien Blackwell Pa-02 2,474 $254,350,163 115% 179 RobedBorski Pa-03 1,366 $140,437,479 64% 344 ftn laink Pa-04 1,583 $162,747,093 74% 299 William Clinger Pa-05 1,315 $135,194,205 61% 359 Tim Holden Pa-06 1,948 $200,27Z481 91% 243 Curt Weldon Pa-07 7,557 $776,929,741 352% 32 James Greenwood Pa-08 4,462 $458,735,015 208% 85 Bud Shuster Pa-09 1,332 $136,941,963 62% 354 Joseph McDade Pa-10 1,682 $172,925,212 78% 289 Paul Kanjorski Pa-i 1 1,486 $152,774,593 69% 322 john mudho Pa-12 1,195 $12Z857,092 56% 378 m. Magoiles-Mervinsky Pa-13 11,379 $1,169,866,816 530% 14 miliarn coyne Pa-14 3,693 $379,674,677 172% 112 Pout McHate Pa-15 2,601 $267,406,942 121% 170 Robert Walker Pa-16 3,741 $384,609,523 174% 110 George Gekas Pa-17 1,968 $202,328,666 92% 240 Rick Santorum Pa-18 3,390 $348,523,465 158% 124 William Goodling Pa-19 2,146 $220,628,718 100% 218 Au&Nh Murphy PO-20 Z607 $268,023,797 121% 169 Thomas Ridge Pa-21 1,562 $160.588,098 73% 304 Rhode Island Ronald Machtley, R-L-1 2,694 $276,968,205 126% 161 Source: Treasury Department is Calculations by Heritage Foundation

HOW MEMBERS BETRAYED THEIR CONSTITUENTS Members of Congress: I I I Those italicized and Number of Combined Impact of bolded voted in favor of Taxpayers in Increase in TaxIncrease tax hike (all Democrats). District Income Tax and Compared National Those voting no were Affected by Medicare Tax to National Rank Republicans except Income Tax Burden by Median (Out of where noted. District Hike District Average 435) jack R"d R.L-2 2,256 $231,937,739 105% 202 Sotith Carolina Arthur Ravenel S.C.-I 2404 $247,153,513 112% 187 Floyd Spence S.C.-2 Z793 $287,146,324 130% 151 Buftr Derdck S.C.-3 1,342 $137,97QO56 63% 351 Bob Inglis S.C.4 Z201 $226,283,229 103% 212 john spraff S.C.-5 1,178 $121,109,334 55% 381 james aybum S.C.-6 966 $99,313,766 45% 397 Isouth Dakota ibn johnson S.D.-AL Z155 $221,554,002 100% 216 Tennessee James Quillen Tenn-1 1,420 $145,989,180 66% 336 John Duncan Tenn-2 Z693 $276,865,395 125% 162 Marilyn Uoyd (D) Tenn-3 I Z262 $232554,595 105% 201 j&n coqmr Tenn-4 950 $97,668,818 44% 402 Bob Clement (D) Tenn-5 3,738 $384,301,095 174% ill mdGwdon Tenn-6 Z597 $266,995,704 121% 172 Don Sundquist Tenn-7 & 102 $318,914,392 145% 364 iom Taww Tenn-8 1,277 $131,287,453 60% 365 Hww rwd Tenn-9 2,431 $249,929,364 113% 184 Texas Jim Chapman (D) Tex-01 1,742 $179,093,769 81% 279 Chwbs Mon Tex-02 1,289 $13Z521,164 60% 363 Sam Johnson Tex-03 10,712 $1,101,293,025 499% 20 Ralph Hall (D) Tex-04 Z298 $236,255,729 107% 196 JOM awnt Tex-05 1,473 $151,43&072 69% 324 Joe Barton Tex-06 4,768 $490,194,655 222% 75 Bill Archer Tex-07 11,323 $1,164,109,496 528% 15 Jack Fields Tex-08 4,765 $489,886,227 222% 76 Jwk &cab Tex-09 2425 $249,31 Z508 113% 185 j.j. Pickie Tex-10 &813 $392.011,791 178% 105 Chet Edwards (D) Tex- 11 1,396 $143,521,757 65% 341 Pete Geren (D) Tex-1 2 Z058 $211,581,502 96% 228 emsmpoks Tex-13 1,469 $151,026,835 68% 325 Greg Laughlin (D) Tex-14 1,808 $185,879,181 84% 274 E. do ia Gma Tex-15 1,188 $122,137,427 55% 379 Ronaid cown= Tex-16 1,550 $159,354,387 72% 307 Charles Stenholm (D) Tex- 17 1,568 $161,2134,954 73% 302 Croo Wad*vton Tex-18 1,701 $174,878,588 79% 285 Larry Combest Tex-19 3,117 $320,456,531 145% 135 Haw Gonzow Tex-20 927 $951304,2134 43% 406 Lamar Smith Tex-21 4,253 $437,247,875 198% 94 Tom DeLay, Tex-22 5,116 $525,972,285 238% 68 Henry Bonilla I Tex-23 2A68 $253,733,307 115% jAn I Source: Treasury Department 16 Calculations by Heritage Foundation

HOW MEMBERS BETRAYED THEIR CONSTITUENTS

Members of Congress: Those Italicized and Number of Combined Impact of bolded voted in favor of Taxpayers in Increase in Taxincrease tax hike (all Democrats). District Income Tax and Compared National Those voting no were Affected by Medicare Tax to National Rank Republicans except Income Tax Burden by Median (Out of where noted. District Hike District Average 435) Martin Frost Tex-24 1,345 $138,278,484 63% 349 MichoeiAndrews 3,012 $309,661,556 140% 141 Dick Armey Tex-26 7,772 $799,033,737 362% 30 Sotomon ortir Tex-27 1,724 $177,243,202 80% 282 Frank Tojeda Tex-28 558 $57,367,579 26% 430 Gone Green Tex-29 470 $48,320,362 22% 432 Eddie Bernice johnson Tex-30 2,053 $211,067,455 96% 229 Utah James Hansen Utah-1 1,222 $125,632,942 57% 372 Karen shepherd Utah-2 3,365 $345,953,233 157% 126 Bill Orton (D) Utah-3 1,320 $135,708,252 62% 356 Vermont Bernardsanders Vt-AL 1,865 $191,739,310 87% 264 Virginia Herbert Bateman Va-01 1,925 $197,907,867 90% 250 Owen Pickett (D) Va:62-' 2,196 $225,769,182 102% 214 Robert scott Va-03 664 $68,265,363 31% 425 Norman sisisky Va-04 1,316 $135,297,015 61% 358 Lewis Payne Va-05 1,397 $143,624,566 65% 340 ------ Robert Goodlatte Va-06 1,535 $157,812,247 72% 313 Thomas Bliley Va-07 4,029 $414,218,596 188% 101 james moran Va-08 7,114 $731,386,230 332% 35 Rick Boucher Va-09 812 $83,481,137 38% 416 Frank Wolf Va-10 5,543 $569,871,848 258% 59 Leslie Byme Va-1 1 5,158 $530,290,275 240% 66 Washington Mada Cantwell Wa-1 5,636 $579,433,111 263% 56 AlSwff Wa-2 2,732 $280,874,957 127% 159 Jotene, Linsoold Wa-3 1,675 $17Z205,547 78% 293 Jay Inslee (D) Wa-4 1,673 $171,999,928 78% 294 Thomas Foiey Wa-5 1,729 $177,757,248 81% 281 Norman Dicks Wa-6 1,931 $198,524,723 90% 248 JIM McDermott Wa-7 5,072 $521,448,677 236% 69 Jennifer Dunn Wa-8 5,214 $536,047,595 243% 65 mike Kreidier Wa-9 1,829 $188,038,176 85% 269 West Virg! !a Alan Mollohan W.V.-I 1,459 $149,998,742 68% 328 Robert wise W.V.-2 1,683 $173,028,021 78% 288 Nick Rahall W.V.-3 1,299 $133,549,257 61% 360 Wisconsin Peter Barca Wis- 1 1,859 $191.122,455 87% 266 Scoff Klug Wis-2 $285,912,612 130% 154 1 Steve Gunderson Wis-3 1,361 $139,923,432 63% 1 346

Source: Treasury Department 17 Calculations by Heritage Foundation

HOW MEMBERS BETRAYED THEIR CONSTITUENTS

Members of Congress: Those italicized and Number of Combined Impact of bolded voted in favor of Taxpayers in Increase in Taxincrease tax hike (all Democrats). District Income Tax and Compared National Those voting no were Affected by Medicare Tax to National Rank Republicans except Income Tax Burden by Median (Out of where noted. District Hike District Average 435) Gerald Kieczka Wis-4 1,155 $118,744,720 54% 382 Thomas Barreff WIS-5 3,194 $328,372,846 149% 133 Thomas Petri Wis-6 1,681 $172,822,402 78% 290 Dawd obey Wis-7 1,466 $150,718,407 68% 326 Toby Roth Wis-8 2,086 $214,460,162 97% 225 F.J. Sensenbrenner Wis-9 5,063 $520,523,393 236% 70 Wyoming I Craig Thomas Wy-AL 1,704 $175,187,016 79% 1 283 1

About the Author

Daniel J. Mitchell, Ph.D. McKenna Senior Fellow in Political Economy

Show references in this report

1 The Clinton budget approved by Congress created a new 36 percent top tax rate. This now rate took effect at $115,000 for single taxpayers, $127,500 for heads of households, and $140,000 for joint returns. The legislation also created an additional 39.6 percent tax bracket for all incomes over $250,000. (The effect of Clinton's 10 percent surtax on income over $250,000 is the same as imposing a 39.6 percent tax rate, since 10 percent of 36 percent is 3.6 percent.) These new rates were applied retroactively to January 1, 1993. In addition, the tax plan included a provision lifting the cap ($135,000 in 1993) on the amount of income subject to the 2.9 percent Medicare payroll tax. This change effectively eliminated any economic distinction between the Medicare payroll tax and ordinary income taxes, with the exception that Medicare payroll taxes are not levied against investment income and royalties.

2 The median district, the 19th district of Pennsylvania, had 2,146 taxpayers affected by Clinton's tax hike, costing the district more than $220 million. Because it is the median, 217 districts will be more adversely affected and 217 districts less adversely affected than the Pennsylvania district.

3 These figures were calculated by taking from the Administration's report the total number of taxpayers affected by the higher income tax rates, then dividing that number into the total amount of revenue the bill is projected to raise from higher income tax rates and increased payroll taxes. Two caveats apply: 1) If the "rich" people in one district are, on average, richer than the "rich"

6 "Taxpayers" refers to the number of tax returns filed with taxable income affected by the new rates. Included in the 1.4 million figure are single, head of household, and joint returns.

7 As welfare programs go, the EITC is considerably less destructive than most since benefits are tied to having a job. Most welfare programs, of course, do not require recipients to engage in any productive economic activity.

8 The Clinton tax bill also removed the cap, previously $135,000, on the amount of income upon which Medicare payroll taxes are levied. This change largely makes the 2.

9 percent Medicare payroll tax indistinguishable from the income tax.

Source: Treasury Department 18 Calculations by Heritage Foundation