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."