By their very nature, across the board tax cuts benefit those with more income or higher valued property since those individuals pay more in taxes to begin with.

But Cornelius says it’s important to target tax cuts to those with the lowest incomes because they already pay a larger share of their income in state and local taxes.

For example, the bottom 20 percent of earners in Wisconsin spent on average 9.3 percent of their income on state and local taxes in 2014, taking the new tax cuts into account. The next 20 percent — those with average incomes of $30,000 — spent 9.9 percent of their income on taxes, the highest burden of any group of state taxpayers.

Meanwhile, the top 1 percent of taxpayers in Wisconsin are paying an average of 6.6 percent of their income in state and local taxes.

The Legislature did attempt to direct some tax relief to lower income earners in the state. It cut the bottom income tax rate from 4.6 percent to 4 percent, the largest reduction of the state’s five tax brackets. Meanwhile, the top rate was reduced from 7.75 percent to 7.65 percent.