By: Crabb H.J.R. No. 61
73R1579 CBH-F
A JOINT RESOLUTION
1-1 proposing a constitutional amendment to prohibit a personal income
1-2 tax.
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. It may also tax incomes of <both
1-10 natural persons and> corporations other than municipal, except that
1-11 persons engaged in mechanical and agricultural pursuits shall never
1-12 be required to pay an occupation tax.
1-13 SECTION 2. Article VIII of the Texas Constitution is amended
1-14 by adding Section 24 to read as follows:
1-15 Sec. 24. A tax may not be imposed on the net income of an
1-16 individual.
1-17 SECTION 3. This proposed constitutional amendment shall be
1-18 submitted to the voters at an election to be held November 2, 1993.
1-19 The ballot shall be printed to provide for voting for or against
1-20 the proposition: "The constitutional amendment to prohibit a
1-21 personal income tax."