Our state tax system does indeed need reform, but not in the way that has been considered by the General Assembly in recent years. Our tax system does and can have incredible impacts on working families, and we should reform it in ways that lift up the least advantaged. In addition to ensuring low-income Kentuckians do not have an unfair tax burden, we need to ensure high-income Kentuckians and businesses are paying their fair share. I largely agree with many of the findings by the 2012 Blue Ribbon Commission on Tax Reform established by Governor Steve Beshear. Specifically, I would support a state Earned Income Tax Credit (EITC) at 15% of the federal EITC. We should allow local Governments the ability to work with their communities to enact a tax structure that works for them. We should raise the tax on tobacco and vaping products to decrease their usage. I support HB 322, from the 2022 session, that would establish a tax credit for families who contribute to a Kentucky Education Savings Plan trust account 529 plan.