Bill Text: IL SJRCA0001 | 2017-2018 | 100th General Assembly | Introduced

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Bill Title: Proposes to amend the Revenue Article of the Illinois Constitution. Removes a provision that provides that a tax on income shall be measured at a non-graduated rate. Provides that there may be one tax on the income of individuals and corporations (currently, there may be no more than one income tax imposed on individuals and one income tax imposed on corporations, and the rate of tax imposed upon corporations shall not exceed the rate imposed on individuals by more than a ratio of 8 to 5). Provides that the income tax may be a fair tax where lower rates apply to lower income levels and higher rates apply to higher income levels. Provides that no government other than the State may impose a tax on or measured by income. Effective upon being declared adopted.

Spectrum: Partisan Bill (Democrat 13-0)

Status: (Failed) 2019-01-09 - Session Sine Die [SJRCA0001 Detail]

Download: Illinois-2017-SJRCA0001-Introduced.html

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100TH GENERAL ASSEMBLY State of Illinois 2017 and 2018 SENATE JOINT RESOLUTION CONSTITUTIONAL AMENDMENT SC0001 Introduced 1/11/2017, by Sen. Don Harmon SYNOPSIS AS INTRODUCED:
ILCON Art. IX, Sec. 3
Proposes to amend the Revenue Article of the Illinois Constitution. Removes a provision that provides that a tax on income shall be measured at a non-graduated rate. Provides that there may be one tax on the income of individuals and corporations (currently, there may be no more than one income tax imposed on individuals and one income tax imposed on corporations, and the rate of tax imposed upon corporations shall not exceed the rate imposed on individuals by more than a ratio of 8 to 5). Provides that the income tax may be a fair tax where lower rates apply to lower income levels and higher rates apply to higher income levels. Provides that no government other than the State may impose a tax on or measured by income. Effective upon being declared adopted.
LRB100 06409 HLH 16448 e
SC0001 LRB100 06409 HLH 16448 e
SENATE JOINT RESOLUTION
CONSTITUTIONAL AMENDMENT
RESOLVED, BY THE SENATE OF THE ONE HUNDREDTH GENERAL
ASSEMBLY OF THE STATE OF ILLINOIS, THE HOUSE OF REPRESENTATIVES
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 Section 3 of Article IX
of the Illinois Constitution as follows:
ARTICLE IX
REVENUE
(ILCON Art. IX, Sec. 3)
SECTION 3. LIMITATIONS ON INCOME TAXATION
(a) There may be one tax on the income of individuals and
corporations. This may be a fair tax where lower rates apply to
lower income levels and higher rates apply to higher income
levels. No government other than the State may impose a tax on
or measured by income. A tax on or measured by income 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.

SC0001 - 2 - LRB100 06409 HLH 16448 e
(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,
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.