| 1 | | - | H.J.R. No. 38 |
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| 1 | + | By: Leach, et al. (Senate Sponsor - Fallon, et al.) H.J.R. No. 38 |
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| 2 | + | (In the Senate - Received from the House May 10, 2019; |
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| 3 | + | May 13, 2019, read first time and referred to Committee on Finance; |
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| 4 | + | May 17, 2019, reported favorably by the following vote: Yeas 12, |
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| 5 | + | Nays 2; May 17, 2019, sent to printer.) |
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| 6 | + | Click here to see the committee vote |
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| 5 | 10 | | proposing a constitutional amendment prohibiting the imposition of |
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| 6 | 11 | | an individual income tax. |
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| 7 | 12 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 8 | 13 | | SECTION 1. Section 1(c), Article VIII, Texas Constitution, |
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| 9 | 14 | | is amended to read as follows: |
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| 10 | 15 | | (c) The Legislature may provide for the taxation of |
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| 11 | 16 | | intangible property and may also impose occupation taxes, both upon |
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| 12 | 17 | | natural persons and upon corporations, other than municipal, doing |
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| 13 | 18 | | any business in this State. The Legislature [Subject to the |
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| 14 | 19 | | restrictions of Section 24 of this article, it] may also tax incomes |
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| 15 | 20 | | of [both natural persons and] corporations other than municipal. |
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| 16 | 21 | | Persons engaged in mechanical and agricultural pursuits shall never |
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| 17 | 22 | | be required to pay an occupation tax. |
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| 18 | 23 | | SECTION 2. Article VIII, Texas Constitution, is amended by |
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| 19 | 24 | | adding Section 24-a to read as follows: |
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| 20 | 25 | | Sec. 24-a. The legislature may not impose a tax on the net |
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| 21 | 26 | | incomes of individuals, including an individual's share of |
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| 22 | 27 | | partnership and unincorporated association income. |
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| 23 | 28 | | SECTION 3. Section 24, Article VIII, Texas Constitution, is |
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| 24 | 29 | | repealed. |
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| 25 | 30 | | SECTION 4. This proposed constitutional amendment shall be |
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| 26 | 31 | | submitted to the voters at an election to be held November 5, 2019. |
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| 27 | 32 | | The ballot shall be printed to permit voting for or against the |
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| 28 | 33 | | proposition: "The constitutional amendment prohibiting the |
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| 29 | 34 | | imposition of an individual income tax, including a tax on an |
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| 30 | 35 | | individual's share of partnership and unincorporated association |
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| 31 | 36 | | income." |
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| 32 | | - | ______________________________ ______________________________ |
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| 33 | | - | President of the Senate Speaker of the House |
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| 34 | | - | I certify that H.J.R. No. 38 was passed by the House on May 9, |
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| 35 | | - | 2019, by the following vote: Yeas 100, Nays 42, 3 present, not |
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| 36 | | - | voting. |
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| 37 | | - | ______________________________ |
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| 38 | | - | Chief Clerk of the House |
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| 39 | | - | I certify that H.J.R. No. 38 was passed by the Senate on May |
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| 40 | | - | 20, 2019, by the following vote: Yeas 22, Nays 9. |
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| 41 | | - | ______________________________ |
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| 42 | | - | Secretary of the Senate |
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| 43 | | - | RECEIVED: _____________________ |
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| 44 | | - | Date |
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| 45 | | - | _____________________ |
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| 46 | | - | Secretary of State |
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| 37 | + | * * * * * |
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