One side says it’s merely an effort an effort to “make the wealthy pay their fair share” while providing needed new money to pay for key state services.

The other describes part of what it says is a plot by pols including House Speaker Mike Madigan “to change the constitution to allow a permanent jobs tax on middle-class families.”

Those are the pitches as, with state lawmakers readying for votes on Gov. J.B. Pritzker’s proposed graduated income tax, both allies and foes of the governor went public with paid media campaigns that likely will outline the terms of the debate to come.

The pro-Pritzker pitch comes from Think Big Illinois, an allied political group that has not yet disclosed its donors.

In a new ad being broadcast on TV statewide, the group talks about how the state has a reported $3.2 billion budget hole, and then goes on to say that Pritzker’s proposed “fair tax” will fill the hole without requiring anyone earning less than $250,000 a year to pay more.

“The governor’s fair tax puts the middle class first, while making the wealthy pay their fair share,” the ad declares amid scene of Pritzker unveiling his plan, meeting with constituents and romping with toddlers.

The state Republican Party already is criticizing the ad for a slight change of terminology in which it talks about how 97 percent of taxpayers won’t pay more as opposed to how 97 percent will have their taxes cut. Team Pritzker isn’t explaining why, but Capitol Fax is speculating that the move is defensive since most of the tax cuts will be rather small.

Whatever, the spokeswoman for Think Big Illinois isn’t saying how much the ad cost but is confirming that Pritzker personally contributed “some” of the funding. Details on donors will be released “when we file our tax returns,” the spokeswoman added. That’s likely to be long, long after the Legislature votes.

Meanwhile another group, put together by former Illinois Manufacturers Assn. chief Greg Baise—who has sort of morphed into the unofficial head of the Illinois Republican Party since Bruce Rauner lost his election bid as governor—released its own digital ad.

In almost every frame, the spot seeks to tie Pritzker to Madigan, whose popularity in Illinois ranks right down there with Donald Trump’s, according to one recent poll.

The two—actually, Pritzker had little to do with it—passed an income tax hike a few years ago to fix state finances, but “nothing’s changed,” the ad states. Now, “Here they go again, asking you to pay more.”

In the end, the tax will end up applying not only to rich people but middle-class folks, the ad continues. That’s a reference to charges that he $3.2 billion covers only about half of what groups such as the Civic Federation say is needed to correct Illinois finances, with further tax hikes on a broader population base inevitable later once the constitutional ban on a graduated income tax is lifted.

It’s impossible to determine who’s right on that point until Pritzker releases language and background financial details of his proposed graduated income tax plan.

Whatever, lawmakers could vote as soon as next month to approve the Pritzker plan and present it to voters in a November 2020, referendum. I’d look for action as soon as Democrats are convinced they have enough votes to get the plan out of the General Assembly, but that likely is only the first act in this drama. The real test will come in the 2020 referendum, and you can bet you’ll be seeing lots and lots of more ads on both sides before then.