| 1 | 1 | | 81R4397 CBH-D |
|---|
| 2 | 2 | | By: Paxton H.J.R. No. 52 |
|---|
| 3 | 3 | | |
|---|
| 4 | 4 | | |
|---|
| 5 | 5 | | A JOINT RESOLUTION |
|---|
| 6 | 6 | | proposing a constitutional amendment to require a four-fifths vote |
|---|
| 7 | 7 | | of the legislature to enact and submit to the voters a law imposing |
|---|
| 8 | 8 | | an income tax or increasing that tax. |
|---|
| 9 | 9 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 10 | 10 | | SECTION 1. Section 24, Article VIII, Texas Constitution, is |
|---|
| 11 | 11 | | amended by amending Subsections (a) and (b) and adding Subsections |
|---|
| 12 | 12 | | (a-1), (b-1), and (b-2) to read as follows: |
|---|
| 13 | 13 | | (a) A general law [enacted by the legislature] that imposes |
|---|
| 14 | 14 | | a tax on the net incomes of natural persons, including a person's |
|---|
| 15 | 15 | | share of partnership and unincorporated association income, must: |
|---|
| 16 | 16 | | (1) be enacted by the legislature on the affirmative |
|---|
| 17 | 17 | | vote of four-fifths of the membership of each house; and |
|---|
| 18 | 18 | | (2) provide that the portion of the law imposing the |
|---|
| 19 | 19 | | tax does not take effect until approved by a majority of the |
|---|
| 20 | 20 | | registered voters voting in a statewide referendum held on the |
|---|
| 21 | 21 | | question of imposing the tax. |
|---|
| 22 | 22 | | (a-1) A referendum held under Subsection (a) of this section |
|---|
| 23 | 23 | | [The referendum] must specify the rate of the tax that will apply to |
|---|
| 24 | 24 | | taxable income as defined by law. |
|---|
| 25 | 25 | | (b) A general law [enacted by the legislature] that |
|---|
| 26 | 26 | | increases the rate of the tax, or changes the tax, in a manner that |
|---|
| 27 | 27 | | results in an increase in the combined income tax liability of all |
|---|
| 28 | 28 | | persons subject to the tax: |
|---|
| 29 | 29 | | (1) must be enacted by the legislature on the |
|---|
| 30 | 30 | | affirmative vote of four-fifths of the membership of each house; |
|---|
| 31 | 31 | | and |
|---|
| 32 | 32 | | (2) may not take effect until approved by a majority of |
|---|
| 33 | 33 | | the registered voters voting in a statewide referendum held on the |
|---|
| 34 | 34 | | question of increasing the income tax. |
|---|
| 35 | 35 | | (b-1) For purposes of Subsection (b) of this section, a [A] |
|---|
| 36 | 36 | | determination of whether a bill proposing a change in the tax would |
|---|
| 37 | 37 | | increase the combined income tax liability of all persons subject |
|---|
| 38 | 38 | | to the tax must be made by comparing the provisions of the proposed |
|---|
| 39 | 39 | | change in law with the provisions of the law for the most recent |
|---|
| 40 | 40 | | year in which actual tax collections have been made. |
|---|
| 41 | 41 | | (b-2) A referendum held under Subsection (b) of this section |
|---|
| 42 | 42 | | [subsection] must specify the manner in which the proposed law |
|---|
| 43 | 43 | | would increase the combined income tax liability of all persons |
|---|
| 44 | 44 | | subject to the tax. |
|---|
| 45 | 45 | | SECTION 2. This proposed constitutional amendment shall be |
|---|
| 46 | 46 | | submitted to the voters at an election to be held November 3, 2009. |
|---|
| 47 | 47 | | The ballot shall be printed to permit voting for or against the |
|---|
| 48 | 48 | | proposition: "The constitutional amendment to require a |
|---|
| 49 | 49 | | four-fifths vote of the legislature to enact and submit to the |
|---|
| 50 | 50 | | voters a law imposing an income tax or increasing that tax." |
|---|