Amendment 5 would require legislators to expand taxes on goods and services in order to phase out individual income taxes by 2032. In his words, Amendment 5 would allow legislators to increase taxes on goods and services, then shave those gains off of property and income taxes. The balance of money received by the state theoretically remains the same, and income taxes are phased out. "However, it could have indirect effects at the municipal level if future legislation expands the state sales tax base and requires corresponding adjustments to local taxes," she added. "It shifts a major tax to individuals that might not have been paying a lot of state income tax to begin with," he said.