Do you have numbers on what the shortfall would be?

I don't, but Colorado has a Balanced Budget Amendment where the state revenue is balanced every year (meaning taxation equals state spending), then omitting any taxation of salaries up to $75k would mean there would be budget shortfall of some amount. Because of the Balanced Budget Amendment this means either revenue has to come from somewhere or spending has to be cut.

If the proposal is a graduated tax rather than flat, Graduate the higher income to higher tax to make up this “shortfall”, seems simple enough.

That would be a valid proposal. No one had suggested that yet including the person proposing the change. Thats a type of answer I'm looking for, but the details are important.

If you do have numbers, share them. And, make your own proposal. If not $75K, then where?

Someone else is suggesting a change that would introduce a new a problem. I think its fair to ask where they are also adding a solution to the problem they create. If I try to "solve" their problem in my own way, that would be putting words in their mouth which I don't think is fair. Its entirely possibly they have a view that I haven't considered. Thats why I asked the question. I'm not looking for how I would fix it. I'm looking for their insights as to how they would.