The Legislature corrected its own mistake by repealing the $5 minimum monthly withholding on every Arizona wage-earner, even those with low incomes who owe no tax. Now it is time to repeal the $20 or $25 mandatory monthly over-withholding on many Arizonans with high incomes.

Arizona is the only state that bases its income tax withholding on a percentage of federal tax withheld. Other states do not use this method, for one reason: It doesn’t work.

Consider, for example, the married couple with $220,000 income, one child and $15,000 allowable itemized deductions. Their Arizona tax next year will be about 17.1 per cent of their federal tax, but they are required to withhold at a minimum rate of 18.2 per cent If they have enough federal tax withheld, they must overpay the state during the year almost $500 – an interest-free loan, not repaid until a return is filed and a refund issued.

Or consider the single parent with $100,000 annual wages and one child, filing as head of household and claiming the standard deduction. Her Arizona tax next year will be about 16.6 per cent of her federal tax. Withholding at the minimum rate of 18.2 per cent results in an overpayment of about $300. A loan of that size will help balance the state’s budget, but most working parents — even those with good jobs — prefer to have their funds now and not next year.

Tax withholding does not violate the Constitution’s due process requirements, when the amount taken by the government is close to the amount owed at the end of the year. How close must the state come? One would hope that a class-action lawsuit is not needed for Arizona’s political leaders to find out.

Bob Kamman, Glendale