Speaking at an event in Aurora in early March, Attorney General Lisa Madigan said of Gov. Quinn's then-rumored income tax hike proposal: "I think this economy makes it almost impossible to place an income tax increase on people."  After the comment caught the attention of local political observers, a Madigan spokesperson clarified the statement for Rich Miller, explaining that "her boss really meant to say all other options should be looked at before any tax increase was proposed." 

With two separate reports yesterday, WBEZ confirmed that Madigan is still using the "last resort" argument, which leaves her a lot of wiggle room in terms of future positioning.  From their first report:

In a speech before civic and business leaders in Chicago today Madigan said the state needs to prove it's a good steward of money before asking for more.

MADIGAN: If we can demonstrate that, and there is still a need, then I still think we have to look at an income tax increase as an absolute last resort.

And from their second report:

If she does challenge Quinn, one issue she can capitalize on is his recent proposed income tax, something she's neither endorsed nor rejected.

MADIGAN: I'm in the grocery store, I'm walking across the street and people will stop me and have a lot of questions about state government and say how is it that you're going to tax us more? We can't afford it.

Considering the state's uncommonly low income tax rate and increasingly dire financial situation, I'd argue we reached the "last resort" stage a while ago.