As Gov. Bruce Rauner readies his first budget address, expect him to propose changes that could have major consequences for certain demographics, a University of Illinois expert on taxation issues says. According to law professor Richard L. Kaplan, three issues – the taxation of retirement income, an expansion of the sales tax base and an increase in the cost of health insurance benefits for state employees – loom over the Illinois budgetary horizon as potential quick fixes for the revenue-strapped state.