Chances are very good that the Iowa legislature, with the help of Gov. Vilsack, will enact some type of tax increase in the 2005 legislative session. In all likelihood the first tax that will be increased is the cigarette tax. Tobacco is easy to demonize, so raising the cigarette tax does little to anger voters. The time to fight a tax increase is during the election, not during the next legislative session. If enough politicians say they will oppose any tax increases before the November election, it will be that much more difficult for them to increase taxes in 2005.