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A JOINT RESOLUTION
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proposing a constitutional amendment to prohibit a state income tax |
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or increase in a state income tax unless there is a two-thirds vote |
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of the legislature to enact and submit to the voters a law imposing |
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an income tax or increasing that tax. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 24, Article VIII, Texas Constitution, is |
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amended by amending Subsections (a) and (b) and adding Subsections |
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(a-1), (b-1), and (b-2) to read as follows: |
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(a) A general law [enacted by the legislature] that imposes |
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a tax on the net incomes of natural persons, including a person's |
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share of partnership and unincorporated association income, must: |
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(1) be enacted by the legislature on the affirmative |
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vote of two-thirds of the membership of each house; and |
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(2) provide that the portion of the law imposing the |
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tax does not take effect until approved by a majority of the |
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registered voters voting in a statewide referendum held on the |
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question of imposing the tax. |
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(a-1) A referendum held under Subsection (a) of this section |
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[The referendum] must specify the rate of the tax that will apply to |
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taxable income as defined by law. |
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(b) A general law [enacted by the legislature] that |
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increases the rate of the tax, or changes the tax, in a manner that |
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results in an increase in the combined income tax liability of all |
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persons subject to the tax: |
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(1) must be enacted by the legislature on the |
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affirmative vote of two-thirds of the membership of each house; and |
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(2) may not take effect until approved by a majority of |
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the registered voters voting in a statewide referendum held on the |
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question of increasing the income tax. |
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(b-1) For purposes of Subsection (b) of this section, a [A] |
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determination of whether a bill proposing a change in the tax would |
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increase the combined income tax liability of all persons subject |
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to the tax must be made by comparing the provisions of the proposed |
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change in law with the provisions of the law for the most recent |
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year in which actual tax collections have been made. |
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(b-2) A referendum held under Subsection (b) of this section |
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[subsection] must specify the manner in which the proposed law |
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would increase the combined income tax liability of all persons |
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subject to the tax. |
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SECTION 2. This proposed constitutional amendment shall be |
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submitted to the voters at an election to be held November 8, 2011. |
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The ballot shall be printed to permit voting for or against the |
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proposition: "The constitutional amendment to prohibit a state |
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income tax or increase in a state income tax unless there is a |
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two-thirds vote of the legislature to enact and submit to the voters |
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a law imposing an income tax or increasing that tax." |