Of all of the merits to the Fair Tax - structural equality, better responsiveness to the economic realities of our state, and support for our residents most in need of assistance- the most important is that it will allow the State of Illinois to fulfill its constitutional obligation to adequately fund education for all students in every district. In 2017, the State implemented a historic and long-overdue school funding reform law called Evidence Based Funding (EBF). This new funding formula will ensure that every student in Illinois receives a baseline level of support, regardless of where they live and what property taxes are like in their community. However the formula will not work if it is not funded and that’s what the Fair Tax represents- 21st century support for 21st century schools.