Five key tax points to consider from last night’s debate:

Hillary is open to a payroll tax on ALL Americans of any income level: Hillary mentioned her support for lifting the payroll tax cap. And back in January at an Iowa forum Hillary said she would sign a payroll tax hike on all Americans of all income levels. She said so in a high-profile venue but the press has not focused on it. Here’s the key video excerpt:

Moderator: “Democrats have introduced a plan [Family Act] that Senator Sanders supports that you’ve come out against because it is funded by a payroll tax. If that were to reach your desk as President, would you veto it in order to make good on your tax pledge?”

Hillary Clinton: “No. No.”

The payroll tax increase she green-lighted would hit all wages under $118,500. And last night, she green-lighted a payroll tax increase on those making above $118,500. Nobody at any income level is safe from her payroll tax desires.

Hillary has already admitted she would violate her $250,000 tax pledge: Hillary said: “I have said repeatedly throughout this campaign: I will not raise taxes on anyone making $250,000 or less.Americans for Tax Reform has debunked this claim multiple times already. Her own words (see payroll tax item above) and actions run contrary to her oft-repeated pledge. She has also endorsed a steep soda tax, which Bernie Sanders called her out on, saying: “Frankly, I am very surprised that Secretary Clinton would support this regressive tax after pledging not to raise taxes on anyone making less than $250,000. This proposal clearly violates her pledge.”

Clinton has also refused to support repeal of the seven tax hikes in Obamacare that directly hit Americans making less than $250,000.

Hillary’s gun taxes are a threat to the Second Amendment: During the discussion on the Supreme Court, Hillary slammed the Second Amendment community. Her hostility runs deep. She is on video strongly endorsing a 25% national gun tax and also endorsed a doubling of the existing federal excise tax on guns in 1993. These taxes are a direct threat to the Second Amendment. Anti-gun Democrats continue the push to impose gun taxes after doing so recently in Seattle and Illinois.

Hillary has no tax reform plan: There is overwhelming consensus among Republicans and Democrats agree that the tax code is way too complicated and that tax reform is required to simplify the IRS tax code. Hillary is an outlier. She has not offered a comprehensive tax reform plan and never speaks about the need for structural tax reform. The only thing she offers is tax hikes, and lots of them.

Hillary continues her dishonesty about the progressive nature of the tax code: Once again during the debate Hillary Clinton mentioned that she wants to: “have the wealthy pay their fair share.” She is once again being dishonest about the current tax structure in the United States of America. The tax code in the US is already steeply progressive. According to recent data from the CBO, the top 20 percent of households pay 88% of federal income taxes and 69% of total federal taxes.

Hillary Clinton continues her disingenuous comments about her tax plan and America’s tax plan. She will raise taxes on all Americans. Tax Policy Center recently released a report admitting that Clinton’s tax plan offers no income tax rate reduction for any American of any income level. No rate reduction for any business or any individual, regardless of size.

Clinton’s overall tax plan raises taxes by $1.4 trillion. Americans for Tax Reform is tracking all of Clinton’s tax hikes at www.HighTaxHillary.com