H.J.R. No. 38
A JOINT RESOLUTION
proposing a constitutional amendment prohibiting the imposition of
an individual income tax.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1(c), Article VIII, Texas Constitution,
is amended to read as follows:
(c) The Legislature may provide for the taxation of
intangible property and may also impose occupation taxes, both upon
natural persons and upon corporations, other than municipal, doing
any business in this State. The Legislature [Subject to the
restrictions of Section 24 of this article, it] may also tax incomes
of [both natural persons and] corporations other than municipal.
Persons engaged in mechanical and agricultural pursuits shall never
be required to pay an occupation tax.
SECTION 2. Article VIII, Texas Constitution, is amended by
adding Section 24-a to read as follows:
Sec. 24-a. The legislature may not impose a tax on the net
incomes of individuals, including an individual's share of
partnership and unincorporated association income.
SECTION 3. Section 24, Article VIII, Texas Constitution, is
repealed.
SECTION 4. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 5, 2019.
The ballot shall be printed to permit voting for or against the
proposition: "The constitutional amendment prohibiting the
imposition of an individual income tax, including a tax on an
individual's share of partnership and unincorporated association
income."
______________________________ ______________________________
President of the Senate Speaker of the House
I certify that H.J.R. No. 38 was passed by the House on May 9,
2019, by the following vote: Yeas 100, Nays 42, 3 present, not
voting.
______________________________
Chief Clerk of the House
I certify that H.J.R. No. 38 was passed by the Senate on May
20, 2019, by the following vote: Yeas 22, Nays 9.
______________________________
Secretary of the Senate
RECEIVED: _____________________
Date
_____________________
Secretary of State