Although it’s a bit too early for buzz about next year’s governor’s race, Dalton Mayor David Pennington seems to be digging his heels in for a bid.Given, it’s not clear if or when he’ll even make a bid for the governor’s mansion. However, the Dalton Mayor has been making the rounds lately like a man on a mission—making speeches at political hotspots, hitting major talking points, and giving TV interviews. All indications point to a 2014 run. But, what would Pennington’s campaign mean for Deal?

Based on the mayor’s recent speeches and political geography, a Pennington run would mean essentially two things. First, it would force Governor Deal to return to his old stomping grounds in North Georgia and face voters in his old congressional district. More importantly, though, Pennington would push the topic of the economy and force the governor to talk about it in earnest. Here, though, the old general talking points about bringing businesses back to the state vanish, replaced by something very specific to achieve this goal, something many think the answer to bolstering the Peach State to a new pinnacle of prosperity: the elimination of the state income tax.

During a visit to Gilmer County last month, Pennington presented a two-pronged plan for economic recovery. The first part of the plan is to eliminate the state income tax and the second, to establish public-private partnerships. He points out that Tennessee and Florida have no income tax. As such, the mayor says the Peach State is losing business to these states. In a newsletter this week, he lamented this Legislature’s failure to pass comprehensive tax reform.

“Small businesses produce 65% of new jobs,”

he says,

“most pay income tax at the individual rate, and they are facing onerous new taxes relating to healthcare.”

He goes on to say Georgia’s regressive state income tax goes to the top rate of 6% when income reaches $10,000. He also cites the correlation between low or no income tax and economic performance.

The elimination of the tax appears to be the linchpin of his platform, which means the governor will have to face the topic head-on. Since Deal has been silent on the issue, Pennington seems to have a head start. But, perhaps more pressing for the governor on the tax issue will be the Georgia Fair Taxation Act of 2014.

Introduced in the last days of this year’s legislative session by Tom Kirby (R-Loganville), the Georgia Fair Taxation Act of 2014 would eliminate the state income tax completely.

“By removing the income tax, we can increase the number of tax payers and reduce the amount everyone pays,”

Kirby said in a recent press release,

“The public is ready for serious tax reform and bold solutions to solve our economic problems.”

The bill is expected to be taken up again next session, forcing Deal to address it, if not at the Gold Dome, at the podium.