# Mayor Johnson renews fight for his failed corporate head tax

> Mayor Johnson pushes corporate head tax despite past rejection.
- Title: Mayor Johnson renews fight for his failed corporate head tax
- Summary: Mayor Johnson pushes corporate head tax despite past rejection. Mayor Brandon Johnson is reviving his failed corporate head tax proposal to raise $101…
- Keywords: mayor brandon johnson, corporate head tax, chicago city council, alderpersons, property tax, sports betting tax, ppl tax, equitable employer tax, city budget, revenue generation, news, local
- Source: Chicago Sun-Times — https://chicago.suntimes.com/city-hall/2026/10/20/mayor-brandon-johnson-failed-corporate-head-tax-resurrected-proposed-budget
- Published: 2026-10-20T17:13:10.925+00:00
- Read time: 2 min
- Topics: mayor brandon johnson, corporate head tax, chicago city council, alderpersons, property tax, sports betting tax, ppl tax, equitable employer tax, city budget, revenue generation, news, local
## Mayor Johnson's corporate head tax
Mayor Brandon Johnson is resurrecting his failed corporate head tax proposal for his re-election budget.
## Budget proposal details
The tax would charge $25 per employee monthly on businesses with over 125 workers to generate $101 million annually.
## Tax credit for disadvantaged areas
Businesses in socio-economically disadvantaged areas get a full rebate on the tax to offset costs.
## Opposition coalition
29 alderpersons rejected the head tax a year ago, setting three boundaries for the budget debate.
## Property tax freeze
Johnson froze property taxes and avoided state funding to follow two of three guidelines.
## Corporate tax resistance
Business leaders likely call Johnson's measure a job killer despite the tax's progressive branding.
## Johnson's justification
Johnson claims corporations must pay their fair share as wealth gaps widen between CEOs and workers.
## Personal property lease tax
The PPLT tax on personal property leases will rise 33% to $234 million in 2027, with rates increasing to 20%.
## Sports betting tax
The tax on sports betting will nearly double to 20% to match the amusement tax, generating $37 million.
## Legal challenges
Major sportsbooks are suing the city over sports betting tax authority, risking the tax's survival.
## Pension payment
The budget includes $360 million for advanced pension payments beyond statutory requirements.
## Budget stalemate
Retiring Ald. Matt O'Shea predicts a long, protracted budget battle that could extend past the deadline.
## Tax impact concerns
O'Shea warns the tax is at the breaking point and could trigger backlash from businesses and residents.
## Johnson's fallback
Johnson says he will evaluate revenue options if the head tax is rejected again.
## Budget priorities
Johnson emphasizes investments in young people, libraries, and community violence intervention.
## Next steps
Johnson will deliver his fourth budget message to the City Council Wednesday, followed by two weeks of hearings.
## Key takeaway

Mayor Brandon Johnson is reviving his failed corporate head tax proposal to raise $101 million annually, facing opposition from 29 alderpersons who rejected it a year ago.