With state and local spending on the rise, tax burdens have skyrocketed. Ohioans are fed up with state and local governments spending beyond their means, and there is a proposal to introduce a tax and expenditure limitation, or TEL. A TEL is a Constitutional restraint that keeps state and local government from spending more than a state economy can afford. It works by putting a Constitutional limit on the year-to-year growth in state and local spending. The current proposed limit in Ohio is either (a) Consumer Price Index (CPI) plus population growth or (b) 3.5%, whichever is greater. Currently, Ohio has no restrictions on state or local government spending. According to the National Conference of State Legislatures (NCSL), only Colorado, Oklahoma and Oregon currently have a TEL. Many states have limits on spending or revenue, but only three states have caps on both. For more on Ohio’s tax politics, take a look at Scott Hodge’s 2004 commentary here.