Senator Eliot Shapleigh - El Paso, Texas

If Texas lawmakers were serious about reducing property taxes and adequately funding public schools, they would ask voters to approve a state income tax.

The income tax would be fair to everyone. All able Texans would pay the same percentage of their income.

Smokers and boozers wouldn't be targeted. Bottled water would remain untaxed. Lawmakers wouldn't be forced into unnatural contortions to patch together just enough revenue to get by.

A state income tax makes so much sense that it is almost hard to believe lawmakers haven't opted for that path.

Hard to believe, until you remember this is Texas. Supporting a state income tax is an unpardonable sin in conservative political circles in the Lone Star State.

A politician might as well have the words "liberal scum" tattooed on his forehead if he openly supports an income tax in Texas.

Many elected officials have vowed never to support one.

But as the weird scenes keep coming out of Austin, the old notions make less sense. And behind closed doors, even some conservative business leaders are willing to say an income tax is the best solution.

State Sen. Elliot Shapleigh, D-El Paso, has been the most vocal proponent of a state income tax. One of his few public allies is the Center for Public Policy Priorities.

The center's research makes a strong case for a state income tax.

In 2002, the center estimated that a state income tax capped at 6.45 percent, like that in Kansas, would generate $18 billion in Texas. No other new revenue source can come close.

"The Texas Constitution guarantees that two-thirds — $12 billion — would go back to taxpayers in lower property taxes," CPPP officials Scott McCown and Dick Lavine pointed out in a commentary posted on the center's Web site.

The income tax would allow school property taxes to be reduced to 15 cents per $100 valuation. The pathetic proposal being pushed by House members in a special session conference committee last week would have reduced school property taxes to $1.20 per $100 valuation.

That wasn't enough to justify the sales tax hike, the auto repair taxes and other increases that would have been used to pay for the property tax reduction.

McCown and Lavine noted, "An income tax would reflect our economic growth better than a sales tax, generating more revenue each year to pay for growth in enrollment and the cost of education without raising taxes."

And thanks to the late Lt. Gov. Bob Bullock, the state constitution requires that Texans vote to enact a state income tax. The income tax rate could not be increased without another vote of the people and school property taxes couldn't increase without a vote of the people, the CPPP team emphasized.

Bullock led the charge to pass a 1993 constitutional amendment placing those restrictions on an income tax. Supporters were at first disappointed, but proponents of the reform have taken note of the ironclad safeguards now in the constitution.

Only the voters can loosen those safeguards. And the money must go to property tax relief and education. Tricky politicians would have no wiggle room.

The state's political leaders owe it to citizens to speak frankly about the income tax.

The patchwork approaches being batted around the capitol these days reek of unfairness and inadequacy. Additional sales tax increases hurt low-income Texans the most, and the resulting revenue simply isn't enough to keep up with the state's needs.

A broad business tax would buy time, but it wouldn't be a permanent fix.

Quality education is essential for Texas to meet its economic potential and reduce poverty.

A state income tax is by far the most sensible way to make sure all Texas children get a fair chance to succeed. It's time for Texans to acknowledge the obvious.