
NAUGHTY
Joe Biden:
For falsely claiming his long list of tax hikes won’t raise “a single penny” of tax on any American making less than $400,000.
NICE
Jon Caldara, President of the Independence Institute: For his leadership on Proposition 116 and 117, which were approved by Colorado voters this November. Prop. 117 requires voter approval of any proposed fee increases, and Prop. 116 reduced the state’s income tax.
NAUGHTY
California Assemblywoman Lorena Gonzalez: For sponsoring and championing the anti-worker California law AB 5, which destroyed the livelihood of freelancers and independent contractors.
NICE
Illinois Voters:
For rejecting Governor J.B. Pritzker’s constitutional amendment to move from a flat rate to a graduated income tax system with higher rates.
NAUGHTY
California politicians who used taxpayer money and earth-moving equipment to fill skate parks with sand to prevent people from getting some fresh air during the state’s onerous lockdowns.
NICE
Skateboarders who took matters into their own hands to clear the parks of sand using shovels and brooms.
NICE
Congresswoman-elect Michelle Steel:
Longtime Taxpayer Protection Pledge signer Michelle Steel defeated the incumbent Democrat in California. At 19, she emigrated to the United States and has been a strong taxpayer leader for decades.
NAUGHTY
Raphael Warnock (D): For endorsing the PRO Act which would ban Right to Work states (including Georgia) and impose California’s evil AB5 law nationwide, aimed at crushing independent contractors and freelancers.
NAUGHTY
Jon Ossoff (D): For endorsing the PRO Act which would ban Right to Work states (including Georgia) and impose California’s evil AB5 law nationwide, aimed at crushing independent contractors and freelancers.
NAUGHTY
Kamala Harris: “There’s no question I’m in favor of banning fracking.”
NICE
50 Cent: “I don’t want to be 20 Cent.”
For pointing out how Biden’s tax hike plan is outright theft. Referring to the combined Biden-NY-NYC tax burden, he said: “62% are you out of ya [expletive] mind.”
NAUGHTY
Hunter Biden: VARIOUS
NAUGHTY
Andrew Cuomo: Where to start?
NAUGHTY
Marc Mallory, husband of Michigan governor Gretchen Whitmer:
After his wife restricted the use of motorboats, he pulled a “don’t you know who I am” and tried to get special treatment for their own boat.
NICE
Mississippi Governor Tate Reeves (R):
For including a proposal to phase out the state income tax in his new executive budget.
NAUGHTY
France:
For imposing an unfair, unilateral Digital Services Tax on American tech companies.
NICE
Tennessee State Legislators:
For making their state a true no-income-tax state on January 1, 2021. They did so by passing a bill in 2016 to phase out Tennessee’s 6% tax on investment income by the end of 2020.
NICE
Nevada Assemblywoman Annie Black: For submitting bills to create an anti-appropriations committee for Nevada, a spending restraint law and a tax cut for small businesses.
NICE
California Voters:
For rejecting Proposition 15, the ballot measure endorsed by Joe Biden and Kamala Harris that would’ve raised more than $12 billion annually from employers by gutting Prop. 13’s 42 years old property tax protections.
NAUGHTY
Arkansas Governor Asa Hutchinson:
For spending the year campaigning for a sales tax hike.
NICE
Arkansas Lieutenant Governor Tim Griffin:
For proposing that Arkansas lawmakers make a phaseout of the state income tax their top goal moving forward.
NICE
New Hampshire Governor Chris Sununu:
For strongly and promptly rejecting Massachusetts Governor Charlie Baker’s new regional cap and trade scheme, the Transportation and Climate Initiative, which would drive up the price of gas by as much as 17 cents per gallon.
NAUGHTY
California Governor Gavin Newsom:
For imposing a multi-billion dollar tax hike on employers this past summer, in the middle of an economic downturn and in a state that is already home to among the highest state tax burdens. That tax hike, AB 85, raises California taxes by more than $9 billion over the next three years by suspending net operating loss deductions and limiting business tax credits to $5 million per year for three years. AB 85 was made retroactive to the start of 2020.
NICE
Wyoming Senator Bo Biteman:
For stopping a bill to impose a state income tax in Wyoming.
NAUGHTY
Alabama Governor Kay Ivey:
For signing tax hike into law that violates the Taxpayer Protection Pledge, a written commitment Ivey made to her constituents to “oppose and veto any and all efforts to raise taxes.”
NAUGHTY
European Union:
For imposing the “Digital Markets Act & Digital Services Act” for the specific purpose of attacking American companies.
NAUGHTY
OECD:
For its attempt to curb international tax competition and impose a de facto global minimum tax with their Pillar 1 and 2 proposals.
NAUGHTY
Massachusetts Governor Charlie Baker:
For trying to impose a regional carbon tax through a new cap and trade scheme. And for greedily trying to tax people outside the state’s borders.
NICE
Congressman Kevin Brady:
For holding the line against Democrat efforts to raise taxes and impose socialized healthcare.
NICE
FCC Chairman Ajit Pai: For keeping Americans connected during COVID-19, for keeping the Internet free from over-regulation and taxes by so-called “net neutrality” rules, and for making the FCC more transparent and responsive than ever before.
NICE
South Dakota Governor Kristi Noem: For committing to veto any and all efforts to raise taxes, which is even more impressive considering South Dakota is one of eight states with no personal income tax and one of only two states with no corporate income tax.
NICE
Kentucky:
Thanks to the enactment of Kentucky House Bill 415, distillers, vintners and brewers in and out of the state can ship alcohol directly to Kentuckians. Each adult customer can order up to 10 liters of distilled spirits, 10 cases of wine, and 10 cases of malt beverages per month for home delivery.
NAUGHTY
Cal Cunningham
NICE
U.S. Senator Ted Cruz:
For fighting to expand Health Savings Accounts (HSAs) so that all Americans can pay for their healthcare tax free.
NICE
U.S. Congressman Ted Budd:
For fighting to expand Health Savings Accounts (HSAs) so that all Americans can pay for their healthcare tax free.
NICE
Senator Mitch McConnell: For confirming 234 Article III and Article IV judges nominated by President Trump.
NAUGHTY
NICE
Missouri Governor Mike Parson:
For his leadership in enacting the most significant occupational licensing reform in Missouri history.
NICE
Congressman-elect Burgess Owens: Taxpayer Protection Pledge signer who prevailed in Utah’s competitive 4th district.
NAUGHTY
U.S. Congressman Francis Rooney: For trying to impose carbon tax legislation. Rooney will not be returning to Congress next year after declining to face a primary challenge.
NICE
Florida, California, Colorado, Indiana, Ohio, Connecticut, West Virginia, Arizona, Idaho, Minnesota, and Arkansas: For deregulation which allows food trucks to service highway rest areas.
NICE
EPA Administrator Andrew Wheeler: For carrying out the Trump administration’s deregulatory agenda at EPA and finalizing the Safer Affordable Fuel-Efficient (SAFE) Vehicles Rule, reducing the average price of a new car by roughly $1,000 — making it easier for Americans to afford a car.
NICE
NH Attorney General Gordon MacDonald:
Together with Gov. Sununu, for fighting to protect New Hampshire residents from Massachusetts’s unconstitutional tax grab.
NICE
Outgoing Ohio Senate President Larry Obhof: For defending Ohio taxpayers & workers, passing regulatory reform & one of the strongest occupational licensing reform bills in the nation.
NAUGHTY
Speaker Nancy Pelosi
NICE
RSC Chair Mike Johnson:
For proposing free market healthcare reforms that reject socialism, cut taxes and increase patient freedom.
NICE
House Republican Whip Steve Scalise: For keeping congressional Republicans united as House Whip, stymieing Pelosi’s effort to impose socialist policies on America.
NICE
President Donald Trump:
For the Tax Cuts & Jobs Act, for eliminating six Obamacare tax hikes, for much-needed deregulation, for withdrawing from the Paris debacle, and for 234 confirmed judges.
NICE
Amy Coney Barrett