Andy Biggs Proposes Income Tax Abolition to Boost State Revenue
In a bold move, Congressman Andy Biggs has announced his intention to eliminate the state income tax if he is elected as governor. He argues that this controversial step could actually lead to increased tax revenue for the state.
Biggs, a long-time advocate for reducing income taxes, claims that removing the tax—responsible for about 33% of the state’s budget, or $5.7 billion—won’t require raising other taxes or cutting services, as critics suggest. “I have every confidence that as we manage it and we incrementally bring this down you’re going to see more economic activity which is going to result in more tax revenue coming into the state,” Biggs stated.
In addition to tax elimination, Biggs plans to tackle waste, fraud, and abuse within state government to balance the budget. He cited the federal Tax Cuts and Jobs Act of 2017, noting that the increased deficit occurred because the government failed to cut spending, not because of the tax cuts themselves.
Biggs also referenced the 2017 federal spending bill, HR 1, which he claims has led to “record tax revenue” despite tax reductions. Yet, the federal deficit is expected to rise following HR 1’s implementation.
The congressman outlined these plans as part of his broader agenda for his first 100 days in office, which also includes removing tax breaks for data centers and revising the state’s universal private school voucher program.
Enhancements to the Empowerment Scholarship Accounts
Biggs has proposed changes to Arizona’s Empowerment Scholarship Account (ESA) program, aiming to provide more funding to students in economically disadvantaged areas. During a recent debate, he expressed a desire to “expand” the program but did not delve into specifics.
Biggs clarified his intentions by saying, “To say that you have school choice when you really don’t have school choice is a misnomer so we think that there’s room to raise some of the ESA money to help those underserved kids get a chance to make a choice.” He highlighted students in rural and inner-city areas as those who might lack adequate school options.
Arizona’s ESA awards are determined by factors such as the student’s grade level and any disabilities they might have. The Arizona Department of Education’s approximate ESA calculation chart for the 2025-26 school year indicates that a kindergartner with no disabilities would receive a baseline of about $4,700, while a student with multiple disabilities might receive over $47,700.
The ESA program, expanded universally in 2022 under former Governor Doug Ducey, now serves more than 106,000 students. Current Governor Katie Hobbs has opposed this expansion and sought to limit the program during her tenure.
