73R386 DAK-F
          By Kamel, et al.                                      H.J.R. No. 18
                                  A JOINT RESOLUTION
    1-1  proposing a constitutional amendment to prohibit the imposition of
    1-2  personal income taxes unless approved by the voters of this state.
    1-3        BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
    1-4        SECTION 1.  Article VIII, Section 1(c), of the Texas
    1-5  Constitution is amended to read as follows:
    1-6        (c)  The Legislature may provide for the taxation of
    1-7  intangible property and may also impose occupation taxes, both upon
    1-8  natural persons and upon corporations, other than municipal, doing
    1-9  any business in this State.  Subject to the restrictions of Section
   1-10  24 of this article, it <It> may also tax incomes of both natural
   1-11  persons and corporations other than municipal, except that persons
   1-12  engaged in mechanical and agricultural pursuits shall never be
   1-13  required to pay an occupation tax.
   1-14        SECTION 2.  Article VIII of the Texas Constitution is amended
   1-15  by adding Section 24 to read as follows:
   1-16        Sec. 24.  (a)  A bill adopted by the legislature that imposes
   1-17  a tax on the net incomes of individuals that would, except for the
   1-18  operation of this section, become law, does not become law and may
   1-19  not take effect until approved by a majority of the voters voting
   1-20  in a statewide referendum held on the question of imposing the tax.
   1-21        (b)  The legislature may amend or repeal a tax approved by
   1-22  the voters under this section without submitting the amendment or
   1-23  the repeal to the voters as provided by Subsection (a) of this
   1-24  section.
    2-1        (c)  If the legislature repeals a tax approved by the voters
    2-2  under this section, the legislature may reenact the tax without
    2-3  submitting the reenactment to the voters as provided by Subsection
    2-4  (a) of this section only if the effective date of the reenactment
    2-5  of the tax is before one year after the effective date of the
    2-6  repeal.
    2-7        SECTION 3.  The proposed constitutional amendment shall be
    2-8  submitted to the voters at an election to be held November 2, 1993.
    2-9  The ballot shall be printed to provide for voting for or against
   2-10  the proposition:  "The constitutional amendment to prohibit a
   2-11  personal income tax unless approved by the voters at a statewide
   2-12  election."