By: Kamel H.J.R. No. 18
73R386 DAK-F
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."