LCO No. 1590 1 of 1 General Assembly Proposed Senate Joint Resolution No. 10 January Session, 2019 LCO No. 1590 Referred to Committee on FINANCE, REVENUE AND BONDING Introduced by: SEN. SAMPSON, 16th Dist. RESOLUTION PROPOSING A CONSTITUTIONAL AMENDMENT PROHIBITING THE IMPOSITION OF RETROACTIVE TAXES. Resolved by this Assembly: That article third of the Constitution be amended to prohibit the 1 General Assembly from authorizing an increase in any tax or the 2 imposition of any new tax if such increase or imposition would have 3 retroactive effect. 4 Statement of Purpose: To prohibit the imposition of retroactive taxes.