State Sen. Ted Gaines, R-Roseville, scored 100 percent on the California Taxpayers Association’s 2011 Voting Record. Gaines was one of 30 state legislators out of the 120 Assembly and Senate members to receive the top score.

“I am honored to stand with taxpayers in the fight against the overspending crisis that plagues Sacramento,” Gaines said in a statement. “As a small business owner, I am familiar with the hurdles and burdens hardworking taxpayers face every day. California should be creating opportunities for individuals and businesses to thrive, not stifling their growth with excessive taxes and onerous regulations.”

Ted Gaines

CalTax’s legislative report card is designed to hold lawmakers accountable for their actions and to inform taxpayers how their lawmakers represent them on key issues. Founded in 1926, CalTax is a non-partisan, nonprofit organization whose mission is to protect taxpayers from unnecessary taxes and to promote government efficiency.

The 2011 Voting Record is based on a compilation of the highest priority bills on which CalTax took a position. Most bills used to evaluate and grade voting records dealt with tax increases or those that threatened taxpayer protections.

Gaines represents the 1st Senate District, which includes all or parts of Alpine, Amador, Calaveras, El Dorado, Lassen, Modoc, Mono, Nevada, Placer, Plumas, Sacramento and Sierra counties.