Go anywhere in Alabama today and you can hear someone talking about Gov. Bob Riley’s proposed Tax Reform Package, which will go before voters on Sept. 9.

Both proponents and opponents to the plan have strong views on why they are for or against the plan. Many across the state have taken it upon themselves to "inform" the general public about the governor’s tax proposal and how it will affect them.

What follows are excerpts from articles and commentaries for and against Gov. Riley’s proposed Tax Reform Package:

In support:

University of West Alabama

With an eye toward the future of the Black Belt, officials of the University of West Alabama are fully in support of the Tax Reform Package. For most people in the Black Belt, the Tax Reform Package is a win-win proposition. The income tax component of the plan actually reduces state taxes for lower income families by raising the beginning tax level from $4,600 annually to approximately $20,000 annually. According to U.S. Census Bureau figures, the per capita income levels for Sumter, Greene, Marengo, Hale, Perry and Choctaw counties all fall below the $20,000 mark and median income levels are only slightly higher.

There are significant changes proposed for the property tax area of Alabama’s tax code, however, none of these new tax proposals take the tax level above the regional average. The plan addresses property tax issues by raising approximately $400 million new dollars. However, the plan still takes into account the small farmer. It allows for a farmstead exemption for 200 acres or $150,000 of improvements. Recognizing the challenges in the farm economy, the plan insures that over 70 percent of the farms in Alabama will pay little or no increase under this plan.

Alabama Forum

By Susan Fillippeli, member of the Alabama Republican Executive Committee

In Alabama sound fiscal policy is going to require a reworking of revenue sources to create a more stable source of funding for state government. The fact that Gov. Riley achieves his goals while keeping Alabama’s tax burden among the lowest in the nation is critical.

The simple truth about the governor’s plan is that income taxes will be reduced for some 50 percent of Alabama’s taxpayers. For many of the rest of us, our state rate will stay the same. Only the wealthiest of us will see their state income tax rate increase by one percent. That makes this proposal pro-family and anything that helps families to help themselves is a good thing. If we are serious about bringing morality back into government, then I believe we have to stop withholding the wages of our poor and needy working families.

As a Republican, I support the governor’s tax and accountability plan for three reasons: it promotes sound fiscal policy for the state; it’s the best way to secure our safety; and it’s morally right.

Alabama Baptists

Alabama Baptists have already expressed their opinion about the present state tax system. That officially happened during the annual convention in 2000 held in Montgomery. There the messengers called for a new state tax system that would bring "relief and justice to the poor."

The conclusion is unmistakable. The present tax system overburdens the poor and is unjust.

Alabama has the lowest threshold for paying state income taxes of any state in the nation -- $4,600 for a family of four. That is far below the poverty line. The poor pay a higher percentage of their income in taxes than the more affluent of the state. People with incomes under $13,000 pay 10.9 percent of their income in taxes. Those making $229,000 pay only 4 percent. The poor pay a higher percentage of the total taxes of the state than the wealthy. Figures show that the bottom 20 percent pays 12 percent of the total taxes. The top five percent pays only one percent.

To Gov. Riley’s credit, he seized the opportunity to do more than fix immediate problems. He recommended a restructuring of Alabama’s tax system designed to provide relief to the poor and create a just tax system.

Legislative leaders joined Gov. Riley in seizing the moment to address structural problems in the tax system. The tax proposal before Alabama citizens was adopted with support from both Democrats and Republicans.

In addition to broad legislative support, the plan has attracted wide public support. Even though businesses will pay higher taxes if the proposal is adopted, many area chambers of commerce have endorsed the plan. Many statewide business groups have also announced support.

In oppositon:

Rosemary Elebash

National Federation of Independent Business (NFIB) State Director

At a time when employers are dealing with an uncertain economy and a hazy business future, they are now told that more financial strain may be heaped upon them in the form of increased and new taxes. What is truly at hand is the state’s plan to reach even deeper into the pockets of Main Street to fund the increased spending that some argue is needed to improve the public school system.

How many economic opportunities must be missed out on and how many businesses must be forced to the brink of closure before our leaders will realize that the state’s fiscal solution lies not in burdensome taxes, but rather in sound prioritization and responsibility?

A statewide survey of Alabama’s small business owners found that they were overwhelmingly concerned with not only the package as a whole but also several of its individual tax increase components. Chief among them was the proposed increase in personal income taxes. Close to three-fourths of those that responded to the statewide ballot survey said they oppose such an increase.

A large majority of small business owners file income taxes on their companies under their own personal income. By increasing the individual rates and eliminating federal deductions, businesses will be forced to pay even more money to the state. Aside from potential rate increases on individual taxes, a new four percent statewide sales tax for labor and service and the ability of local taxing jurisdictions to add their taxes, the personal income tax increase is reason enough why this measure is bad business for Alabama.

The governor’s tax plan, while seemingly well intentioned, misses the mark. A dedicated effort to adequately fund the state’s needs should come through fiscal discipline and spending restraints in Montgomery. State leaders should follow the example of small business owners in Troy, Florence and other cities across the state in only paying for what you can afford without passing those bills onto your customers.

Alfa Insurance Companies

Officials of Alfa Insurance Companies announced recently that an analysis of Gov. Bob Riley’s tax plan shows Alfa Companies alone will pay $9 million in increased taxes annually, convincing evidence that revenue paid by Alabama’s insurance industry will increase by much more than the Riley Administration’s estimate of $10 million per year.

"Alfa policyholders will pay more than half the governor’s estimated $10 million just in tax on labor for repairs on insurance claims," said Al Scott, senior vice president. "These costs will trigger increased premium costs for our customers as repair costs increase."

He added that this labor tax on repairs would hit all consumers, including the poor, not just policyholders with insurance claims. "We’re very concerned about the impact of these additional taxes on one industry when insurance premium taxes are the number one source of the state’s general fund revenue and already make up 17 percent of that state budget," Scott said.

According to Scott, under the Riley plan, Alfa and its policyholders will experience other tax increases through higher excise tax, higher property taxes and higher lease taxes on automobiles. He added that the Riley plan places an unfair burden on Alfa’s half-million policyholders in Alabama.

Dwight Adams, former state senator from New Brocton

During my term in the Alabama Senate I learned one thing for certain: The Alabama Legislature cannot live without its "pork." This desire to bring home the fiscal bacon is one of the most destructive aspects of the budgetary process.

As the debate unfolds over the next several weeks over Gov. Bob Riley’s $1 .2 billion tax plan, proponents of the plan will tell you that pork barrel spending will be eliminated if only you will vote for Amendment 1 on September 9. Nothing could be farther from the truth. In fact, if Amendment 1 is adopted, it will result in more "pork" because the Alabama Legislature will spend every nickel of the new money.

The mere thought of that much money being dumped into a trough and fed upon by the Legislature is frightening and repugnant.

During the recent special session a big deal was made about eliminating so-called "pass-through pork" when Riley’s tax plan passed the House and Senate. Bill O’Connor, head of Campaign for Alabama, has touted eliminating this practice as the top reform in the package.

Pass-through pork is money placed in a state agency budget that a legislator uses like a bank account; instructing the agency director to pass the money "through" the agency to a project of the lawmaker’s choosing. But pass-through pork is a very small part of the "pork"-spending problem.

The Alabama Community Services Grant Program was created by the Legislature as a funnel for pork money. In 1998 the Joint Legislative Oversight Committee on Community Services Grants was created to disburse "pork" funds to House and Senate districts.

All that’s required from legislators for these "grants" is the name, address and telephone number of the recipient and a federal tax number establishing the entity’s standing as a non-profit or tax-exempt organization.

Voters need to understand that the claim Amendment 1 will do away with pork barrel spending by the Legislature is patently false. If the $1.2.billion tax plan is ratified you can expect the Legislature’s "grant" program to more than take up the slack.