NASHVILLE, Tenn. -- A west Tennessee Democratic senator has introduced a bill to resurrect discussion for the implementation of a state income tax in Tennessee.

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State Sen. Reginald Tate this week sponsored Senate Bill 2054, which calls for the implementation of an income tax in order to lower taxes on food and sales.

Tate contends in the bill that the state has "over-reliance on sales taxes" which "has imposed a hardship on many residents, especially working families and elderly persons with fixed incomes."

The senator goes on to say in the bill proposal that "Tennessee's tax system does not produce minimally adequate revenues, even when economic activity is high."

Tate said if an income tax is implemented, the state taxes will be more fairly shared and reflect family incomes.

The group Tennesseans For Fair Taxation are in support of a graduated state income tax, the elimination of the grocery tax and the lowering of the sales tax to 6.75 percent. Along with closing some other loopholes, supporters said these changes would generate a billion dollars for the state.

Supporters said the move would save a family of four who makes $35,000 about $700 a year. A family making $70,000 would pay $160 more a year with the changes, according to bill supporters.

Meanwhile, state Republicans have proposed a constitutional amendment to ban a state income tax. Rep. Debra Maggart, a Republican from Hendersonville, believes this idea is not the best option for the state or its residents.

"People can be assured that we will do everything in our power to keep the people of Tennessee from having a state income tax," said Maggart.

Previous discussion of an income tax in Tennessee has brought about major protests on Capitol Hill. The last proposal came in 2002.

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Read the full bill proposal.

State Sen. Reginald Tate Bio, Contact Info