while initial proposals lacked statutory tax rate language leading to criticism from one editorial board, in 2014 sen. don harmon (d-oak park) proposed a marginal rate schedule that taxed the first $12,500 of income at 2.9 percent, the range from $12,500 to $180,000 at 4.9 percent, and taxed all income over $180,000 at 6.9 percent. the rate schedule was not part of the amendment, but was instead separate legislation.