Bill Text: IL HJRCA0039 | 2017-2018 | 100th General Assembly | Introduced

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Bill Title: Proposes to amend the Revenue Article of the Illinois Constitution. Amends the Revenue Article to provide that a tax on or measured by income may be imposed by law (rather than shall be at a non-graduated rate). Effective upon being declared adopted.

Spectrum: Partisan Bill (Democrat 3-0)

Status: (Failed) 2019-01-08 - Session Sine Die [HJRCA0039 Detail]

Download: Illinois-2017-HJRCA0039-Introduced.html

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100TH GENERAL ASSEMBLY State of Illinois 2017 and 2018 HOUSE JOINT RESOLUTION CONSTITUTIONAL AMENDMENT HC0039 Introduced , by Rep. Christian L. Mitchell SYNOPSIS AS INTRODUCED:
ILCON Art. IX, Sec. 3
Proposes to amend the Revenue Article of the Illinois Constitution. Amends the Revenue Article to provide that a tax on or measured by income may be imposed by law (rather than shall be at a non-graduated rate). Effective upon being declared adopted.
LRB100 17437 RJF 32605 e
HC0039 LRB100 17437 RJF 32605 e
HOUSE JOINT RESOLUTION
CONSTITUTIONAL AMENDMENT
RESOLVED, BY THE HOUSE OF REPRESENTATIVES OF THE ONE
HUNDREDTH GENERAL ASSEMBLY OF THE STATE OF ILLINOIS, THE SENATE
CONCURRING HEREIN, that there shall be submitted to the
electors of the State for adoption or rejection at the general
election next occurring at least 6 months after the adoption of
this resolution a proposition to amend the Illinois
Constitution by changing Section 3 of Article IX as follows:
ARTICLE IX
REVENUE
(ILCON Art. IX, Sec. 3)
SECTION 3. LIMITATIONS ON INCOME TAXATION
(a) A tax on or measured by income may be imposed by law
shall be at a non-graduated rate. At any one time there may be
no more than one such tax imposed by the State for State
purposes on individuals and one such tax so imposed on
corporations. In any such tax imposed upon corporations the
rate shall not exceed the rate imposed on individuals by more
than a ratio of 8 to 5.
(b) Laws imposing taxes on or measured by income may adopt
by reference provisions of the laws and regulations of the
United States, as they then exist or thereafter may be changed,

HC0039 - 2 - LRB100 17437 RJF 32605 e
for the purpose of arriving at the amount of income upon which
the tax is imposed.
(Source: Illinois Constitution.)
SCHEDULE
This Constitutional Amendment takes effect upon being
declared adopted in accordance with Section 7 of the Illinois
Constitutional Amendment Act.