LCO No. 758 1 of 1 General Assembly Proposed Senate Joint Resolution No. 5 January Session, 2025 LCO No. 758 Referred to Committee on FINANCE, REVENUE AND BONDING Introduced by: SEN. SAMPSON, 16th Dist. REP. DAUPHINAIS, 44th Dist. REP. MASTROFRANCESCO, 80th Dist. RESOLUTION PROPOSING A CONSTITUTIONAL AMENDMENT PROHIBITING THE IMPOSITION OF RETROACTIVE TAXES. Resolved by this Assembly: That article third of the Constitution of the state be amended to 1 prohibit the General Assembly from authorizing an increase in any tax 2 or the imposition of any new tax if such increase or imposition would 3 have a retroactive effect. 4 Statement of Purpose: To prohibit the imposition of retroactive taxes.