By: Montford, et al. S.J.R. No. 49
SENATE JOINT RESOLUTION
1-1 proposing a constitutional amendment prohibiting a personal income
1-2 tax without voter approval and dedicating the proceeds of the tax
1-3 to education and property tax relief.
1-4 BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Article VIII, Section 1(c), of the Texas
1-6 Constitution is amended to read as follows:
1-7 (c) The Legislature may provide for the taxation of
1-8 intangible property and may also impose occupation taxes, both upon
1-9 natural persons and upon corporations, other than municipal, doing
1-10 any business in this State. Subject to the restrictions of Section
1-11 24 of this article, it <It> may also tax incomes of both natural
1-12 persons and corporations other than municipal. Persons<, except
1-13 that persons> engaged in mechanical and agricultural pursuits shall
1-14 never be required to pay an occupation tax.
1-15 SECTION 2. Article VIII of the Texas Constitution is amended
1-16 by adding Section 24 to read as follows:
1-17 Sec. 24. (a) A general law enacted by the legislature that
1-18 imposes a tax on the net incomes of natural persons, including a
1-19 person's share of partnership and unincorporated association
1-20 income, must provide that:
1-21 (1) the portion of the law imposing the tax not take
1-22 effect until approved by a majority of the registered voters voting
1-23 in a statewide referendum held on the question of imposing the tax,
2-1 which referendum must specify the rate of the tax that will apply
2-2 to taxable income as defined by law; and
2-3 (2) subject to legislative appropriation, allocation,
2-4 and direction, all net revenues remaining after payment of all
2-5 refunds allowed by law and expenses of collection from the tax
2-6 shall be used only:
2-7 (A) for the support and maintenance of primary
2-8 and secondary public schools; and
2-9 (B) to reduce ad valorem taxes for primary and
2-10 secondary education, and in subsequent years, to provide continued
2-11 property tax relief.
2-12 (b) A general law enacted by the legislature that increases
2-13 the rate of the tax may not take effect until approved by a
2-14 majority of the registered voters voting in a statewide referendum
2-15 held on the question of increasing the rate, which referendum must
2-16 specify the increased rate.
2-17 (c) Except as provided by Subsection (b) of this section,
2-18 the legislature may amend or repeal a tax approved by the voters
2-19 under this section without submitting the amendment or the repeal
2-20 to the voters as provided by Subsection (a) of this section.
2-21 (d) If the legislature repeals a tax approved by the voters
2-22 under this section, the legislature may reenact the tax without
2-23 submitting the reenactment to the voters as provided by Subsection
2-24 (a) of this section only if the effective date of the reenactment
2-25 of the tax is before the first anniversary of the effective date of
3-1 the repeal.
3-2 (e) The legislature may provide for the taxation of income
3-3 in a manner which is consistent with federal law.
3-4 SECTION 3. This proposed constitutional amendment shall be
3-5 submitted to the voters at an election to be held November 2, 1993.
3-6 The ballot shall be printed to provide for voting for or against
3-7 the proposition: "The constitutional amendment prohibiting a
3-8 personal income tax without voter approval and dedicating the
3-9 proceeds of the tax to education and property tax relief."