82R3418 MXM-F
By: Parker H.J.R. No. 45
A JOINT RESOLUTION
proposing a constitutional amendment to prohibit a state income tax
or increase in a state income tax unless there is a two-thirds vote
of the legislature to enact and submit to the voters a law imposing
an income tax or increasing that tax.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 24, Article VIII, Texas Constitution, is
amended by amending Subsections (a) and (b) and adding Subsections
(a-1), (b-1), and (b-2) to read as follows:
(a) A general law [enacted by the legislature] that imposes
a tax on the net incomes of natural persons, including a person's
share of partnership and unincorporated association income, must:
(1) be enacted by the legislature on the affirmative
vote of two-thirds of the membership of each house; and
(2) provide that the portion of the law imposing the
tax does not take effect until approved by a majority of the
registered voters voting in a statewide referendum held on the
question of imposing the tax.
(a-1) A referendum held under Subsection (a) of this section
[The referendum] must specify the rate of the tax that will apply to
taxable income as defined by law.
(b) A general law [enacted by the legislature] that
increases the rate of the tax, or changes the tax, in a manner that
results in an increase in the combined income tax liability of all
persons subject to the tax:
(1) must be enacted by the legislature on the
affirmative vote of two-thirds of the membership of each house; and
(2) may not take effect until approved by a majority of
the registered voters voting in a statewide referendum held on the
question of increasing the income tax.
(b-1) For purposes of Subsection (b) of this section, a [A]
determination of whether a bill proposing a change in the tax would
increase the combined income tax liability of all persons subject
to the tax must be made by comparing the provisions of the proposed
change in law with the provisions of the law for the most recent
year in which actual tax collections have been made.
(b-2) A referendum held under Subsection (b) of this section
[subsection] must specify the manner in which the proposed law
would increase the combined income tax liability of all persons
subject to the tax.
SECTION 2. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 8, 2011.
The ballot shall be printed to permit voting for or against the
proposition: "The constitutional amendment to prohibit a state
income tax or increase in a state income tax unless there is a
two-thirds vote of the legislature to enact and submit to the voters
a law imposing an income tax or increasing that tax."