Alabama Democratic Party

Because it's a constitutional amendment, it would require a minimum of 63 of the 105 House votes and 21 of 35 senators to get on the Nov. 4 general election ballot.

Both sides are expecting a close vote.

Among the Madison County House delegation, Democrats Laura Hall of Huntsville, Randy Hinshaw of Meridianville, Sue Schmitz of Toney and Butch Taylor of New Hope, said Monday they planned to vote for the bill.

Republicans Mike Ball of Madison and Howard Sanderford of Huntsville are opposed, although Ball said he might vote for an amended version.

Republican Mac McCutcheon of Capshaw said he was leaning toward voting for the bill.

To offset the loss of state education revenue, the measure would eliminate the state income tax deduction for federal income taxes. That would mostly hit taxpayers who earn more than $100,000 a year.

Rep. John Knight, D-Montgomery, sponsor of the bill, said the deduction for federal income taxes benefits the top 20 percent of taxpayers.

Knight said Alabama's allowance of the full deduction for federal income taxes has become a "huge tax break for high-income people."

McCutcheon said one of the reasons he's leaning toward voting for the measure is that "it's a good way to help those who don't make the high income."

"When I was a police officer, $100,000 was a lot of money to me," he said. "I like the concept of taking the tax off food. I just want to make sure we don't put the tax burden on some to help others."

Hinshaw said with the rising price of food caused by soaring fuel costs, the measure would "cut taxes on a large majority of people I represent."

"A lot of people are spending a lot of money now on food," he said. "We need to be able to give something back to the public now. People are hurting and need relief."

As for opposition to the bill, Hinshaw added, "Anytime millionaires pay a little more, Republicans are going to get bent out of shape."

Ball said he favors removing the sales tax, but not by lifting the federal income tax deduction.

"That's one of the worst places to get it from," he said. "It penalizes people who are paying their taxes. It needs to be removed by being phased in through growth in the economy."

Ball said he would not vote for the bill in its current form, but might support an amended version.

"My father use to say you should never whip a pulling mule, and this is a tax on those that are the pulling mule," he said. "We do need some tax reform. I just think this penalizes the wrong people."

Sanderford echoed Ball's view, saying he favors removing 1 percent of the tax annually by allowing growth in the Education Trust Fund to pay for it over time.

Hall said she supports the bill because the sales tax on food affects low income families the greatest.

"Decreasing the tax by 4 percent is just another way of making sure they can buy food that is going to help them with a better diet," she said. "It will improve the lives of the least of these."

When she hears the argument that it will hurt people making $100,000 to $200,000 a year, Hall said, "You just have to chuckle when you hear that. That absolutely makes no sense to me. To me, it's just an excuse."

Schmitz said removal of the tax "has been needed for a long time."

She said she hopes the Legislature would give Alabamians the opportunity to vote on the matter, adding, "It's not up to us to keep them from having that opportunity."

As long as the bill is not amended, Taylor said he will vote for it.

"I think we need to do it for the hard working poor people and the elderly people," he said. "When you add up the price of gasoline and groceries, the average family just doesn't have a lot of money left. I've always been on the side of the hard working poor people."

Taylor said he believed people earning $100,000 or more are better able to bear the burden of paying more than those less fortunate.

Alabama and Mississippi are the only states with a state tax on groceries.

The proposed amendment would also increase the standard deduction for middle-income couples from $4,000 to $11,100 and raise the deduction for a single taxpayer from $2,000 to $5,500.

It would also increase the personal exemption and dependent exemption to at least $2,200 per adult or child. The exemptions now are $1,500 per adult and $500 per child for middle-income filers.

The annual income threshold at which a family of four begins paying state income taxes would go from $12,600 to $20,000 - still one of the lowest in the nation - because of the increased deductions and exemptions.