BALTIMORE - The tax code favors the rich?

That’s Gov. Martin O’Mal-ley and certain Democratic state legislators’ deceptive potion as they canvas state media declaring the need to raise taxes on everyone in the form of higher state income and sales taxes to finance the $1.5 billion “structural” deficit.

“We need to move on to the really unpleasant and unpopular questions of how we reform our tax code,” O’Malley said last week on WYPR. “Over the last several years, we have a tax code that has become less progressive and more regressive. I think we can do better.” Yes, we can. But the main issue is not class inequity — it’s legislators’ failure to match spending to revenue.

Besides, less than 5 percent of Marylanders pay more than 50 percent of the state’s total tax take. Should those 5 percent pay 75 percent? 90 percent?

But this is not a tax code issue, it’s a fiscal responsibility one — and it won’t go away.

According to the Maryland Public Policy Institute’s “Guide to the Issues,” “Left unchecked, aid to local education will consume 36 percent of the general fund budget by 2011, crowding out other spending priorities.”

Similarly, MPPI estimates the state will spend nearly 20 percent of its budget on medical assistance by 2011, up from 15 percent in 2006.

The group also estimates spending will grow 41 percent and revenues 25 percent from 2006 to 2011.

This shows a penny increase in the sales tax, as the governor and some legislators have floated, and shifting the income tax burden around for what they truly are: Poisons passing as antidotes.

Legislators consistently spend more of our money than we have, and extra money to play with provides no incentive to cut waste. Until they address the core reason for the “structural” deficit, all tax debate should be canceled.

We suggest starting the entitlement debate by asking whether the extra $1.5 billion circulating throughout the school system this year as a result of 2002 legislation has achieved higher standards for the special needs, underachieving and low income students it was designed to help. If the answer is no, as the evidence shows, cutting that funding would erase the deficit — for next year at least.

That just might force state and local governments to at least put bitter — but healthy — fiscal responsibility on the budget table along with their sweet — but deadly — tax hike rhetoric.