Laura Hois, Republican candidate for Illinois House District 81, said Illinois’ Democratic leadership is engaging in “100% political obstructionism” by refusing to adopt provisions of the federal One Big Beautiful Bill Act (OBBBA), leaving working class Illinoisans fully taxed on tips and overtime income.
Under the federal law, eligible workers can deduct up to $12,500 per individual and $25,000 for married couples in qualified tips and overtime for tax years 2025 through 2028.
Illinois has declined to conform its state tax code to the federal provisions, leaving residents fully taxed on these earnings.
“It is 100% political obstructionism, consistent with Pritzker’s Anti-Trump Illinois rules enacted on February 5-6, 2025, all supported by Anne Stava, House Representative District 81,” Hois told the DuPage Policy Journal.
Hois cited a series of measures passed by Democratic lawmakers as evidence of resistance to Trump-era policies.
“HR 0115 called on President Trump’s administration to stop federal action to deport illegal aliens,” she said. “HR 0116 condemned President Trump’s spending freeze on healthcare, food, housing benefits. HR 0117 condemned President Trump’s targeting of DEI policies. HR 0118 condemned President Trump’s January 6 pardons. HR 0119 called on President Trump to stop his reckless tariff plans.”
While this provision has been adopted by several states, Illinois and other blue states such as New York, California, and Colorado have not followed suit.
In a Dec. 10 statement, U.S. Treasury Secretary Scott Bessent accused Illinois and other Democratic-led states of blocking the tax cuts.
“This partisan stonewalling is a direct assault on the very families and workers liberal politicians claim to champion,” Bessent said in a press release. “By denying their residents access to these important tax cuts, these governors and legislators are forcing hardworking Americans to shoulder higher state tax burdens, robbing them of the relief they deserve and exacerbating the financial squeeze on low- and middle-income households.”
The policy affects roughly 86,200 waiters and waitresses in Illinois, and more than 100,000 app-based drivers, according to the Bureau of Labor Statistics.
It also affects more than 576,000 manufacturing workers statewide, according to the Illinois State University Census Data Center.
Hois said the state’s broader fiscal policies are harming working families and seniors.
“Illinois’ refusal to adopt Trump tax cuts on tips and overtime is a spirit-killing move that will negatively affect residents, especially our youth who can’t afford a home or start a family, and our seniors on fixed incomes,” she said.
“People who can leave, will leave Illinois. Waiters and waitresses, drivers and manufacturing workers need tax relief, but Pritzker wants to take more, not less, from them. He does not care about the hard-working residents.”
She said the state’s spending priorities often punish taxpayers while failing to address underlying problems.
“Rather than address the root causes of poorly managed, unsafe CTA-Metra operations to improve the transit systems, lawmakers voted late on Halloween night to force huge tax increases on suburban taxpayers to subsidize the systems they may not even use, and to divert funds originally intended for road maintenance to the failing, under-utilized transit systems,” Hois said.
Since Gov. J.B. Pritzker took office in 2018, Illinois has enacted 49 tax increases, and per-resident tax collections have risen 44 percent, according to Illinois Policy.
Despite collecting $717 million more than expected in 2025, Illinois continues to pursue higher taxes, including a proposed $482 million increase in the 2026 budget.
Illinois Policy also reports the state has the highest combined state and local tax burden in the nation, with median-income households paying about $13,099 annually, roughly 52 percent above the national average.
Hois said the state’s fiscal mismanagement is a direct threat to economic stability and personal freedom.
“Illinois must end its sanctuary city policies which prioritize illegal aliens over citizens and non-contributing government benefit recipients over hard-working, productive taxpayers,” she said. “Social welfare programs must be cut back to provide tax relief. Illinois does not have a revenue problem, it has a huge spending problem. The only way to bring about change is to vote in new lawmakers who will reduce government control, respect federal laws, support tax relief for service providers and businesses, and restore individual freedom.”
Hois is challenging State Rep. Anne Stava (D-Downers Grove) for the Illinois House of Representatives in District 81. Hois has a background as an attorney, business owner, Downers Grove town clerk (2013–2017), and local Republican committeeman, with involvement in multiple Illinois civic and faith-based organizations.
The 81st House District spans parts of DuPage and Will counties, including portions of Downers Grove, Lisle, Naperville, Woodridge, Darien, Westmont and Bolingbrook.
