LCO No. 1121 1 of 1 General Assembly Proposed Senate Joint Resolution No. 9 January Session, 2021 LCO No. 1121 Referred to Committee on FINANCE, REVENUE AND BONDING Introduced by: SEN. KELLY, 21st Dist. RESOLUTION PROPOSING AN AMENDMENT TO THE STATE CONSTITUTION CONCERNING THE PASSAGE OF NEW OR INCREASED STATE TAXES. Resolved by this Assembly: That article third of the Constitution be amended to require that any 1 enactment of a new or increased tax by the General Assembly be offset 2 by the reduction or elimination of an unfunded state mandate on 3 municipalities, with the value of each to be determined by the legislative 4 Office of Fiscal Analysis. 5 Statement of Purpose: To provide tax relief to taxpayers at the local level when taxes are added or increased at the state level.