"Head Tax" Means a Boot on the Neck of Every Job Creator Brandon Johnson isn’t interested in prosperity. He’s interested in punishing anyone who creates it. His proposal? Slap a $21 monthly penalty per employee on every business with over 100 workers. And don’t worry — that number will climb with inflation. Because in Chicago, misery isn’t just guaranteed — it’s indexed to grow. $21 per employee. Every month. For the crime of employing people. That’s not a policy. That’s extortion. They tried this tax before. From 1973 to 2014, it brought in a pathetic $20 million a year. It was so destructive that even Rahm Emanuel — hardly a free-market champion — phased it out. But Johnson wants to…

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