Alex LaBeau, president of the Idaho Association of Commerce and Industry, is pitching his plan to eliminate the personal property tax, speaking to the Associated Taxpayers of Idaho. He decried calls to focus on small businesses, like the current law, passed in 2008, that would eliminate the tax on the first $100,000 of business property, removing it entirely for most Idaho businesses; that will take effect when state tax revenues rise by 5 percent above the previous year, which hasn't yet happened. LaBeau said, "It forces a relatively small group of larger taxpayers to pay the brunt of the personal property tax in the state of Idaho." Said LaBeau, "The top 4 percent of employers in the state employ half your population - half. ... The small vs. large argument does not hold water in this state."