73R2108 CBH-D By Corte, et al. H.J.R. No. 36 A JOINT RESOLUTION 1-1 proposing a constitutional amendment to limit the tax rate on the 1-2 income component of the franchise tax. 1-3 BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-4 SECTION 1. Article VIII of the Texas Constitution is amended 1-5 by adding Section 24 to read as follows: 1-6 Sec. 24. If the legislature imposes a tax on the privilege 1-7 to operate in this state as a corporation or other legal entity and 1-8 a component of the tax is determined by the corporation's or other 1-9 entity's gross, net, or other adjusted income, the legislature may 1-10 not impose the tax on the component determined on income at a rate 1-11 that exceeds 4.5 percent. 1-12 SECTION 2. This proposed constitutional amendment shall be 1-13 submitted to the voters at an election to be held November 2, 1993. 1-14 The ballot shall be printed to provide for voting for or against 1-15 the proposition: "The constitutional amendment to limit the tax 1-16 rate on the income component of the franchise tax."