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79R1212 DAK-D

By:  Rodriguez                                                  H.J.R. No. 15 



A JOINT RESOLUTION

proposing a constitutional amendment that provides for the approval 
of an income tax adopted by the legislature, requires that a 
deduction or exemption to the tax that redistributes the combined 
tax liability be approved in a statewide referendum, and allows 
revenue from the tax to be spent on education and any other purpose.
	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:                       
	SECTION 1.  Section 24, Article VIII, Texas Constitution, is 
amended by adding Subsections (b-1), (b-2), (b-3), and (k) to read 
as follows:
	(b-1)   A general law enacted by the legislature that 
establishes an exemption or deduction to the tax in a manner that 
results in a redistribution of the combined income tax liability 
among all persons subject to the tax may not take effect until 
approved by a majority of the registered voters voting in a 
statewide referendum held on the question of establishing the 
exemption or deduction.  A determination of whether an exemption or 
deduction to the tax would result in a redistribution of the 
combined income tax liability among all persons subject to the tax 
must be made by comparing the provisions of the proposed change in 
law with the provisions of the law for the most recent year in which 
actual tax collections have been made.  A referendum held under this 
subsection must specify the manner in which the proposed exemption 
or deduction would result in a redistribution of the combined 
income tax liability among all persons subject to the tax.
	(b-2)  If the legislature in a bill enacts a general law that 
imposes a tax on the net incomes of natural persons as described by 
Subsection (a) of this section, and, in the same bill, repeals 
another tax or fee, the legislature may not reenact the other tax or 
fee unless the legislature repeals the tax that was imposed on the 
net incomes of natural persons.  If the legislature in a bill enacts 
a general law that imposes a tax on the net incomes of natural 
persons as described by Subsection (a) of this section, and, in the 
same bill, reduces the rate or base of another tax or fee, the 
legislature may not increase the rate or base of the other tax or 
fee unless the legislature repeals the tax that was imposed on the 
net incomes of natural persons.
	(b-3)  If the legislature in a bill enacts a general law that 
increases the rate of the income tax or changes the income tax as 
described by Subsection (b) of this section, and, in the same bill, 
repeals another tax or fee, the legislature may not reenact the 
other tax or fee unless the legislature repeals the increase in the 
rate of the income tax or repeals the changes to the income tax.  If 
the legislature in a bill enacts a general law that increases the 
rate of the income tax or changes the income tax as described by 
Subsection (b) of this section, and, in the same bill, reduces the 
rate or base of another tax or fee, the legislature may not increase 
the rate or base of the other tax or fee unless the legislature 
repeals the increase in the rate of the income tax or repeals the 
changes to the income tax.
	(k)  This subsection is a temporary provision that expires 
January 1, 2006.  The approval of this subsection by the voters at 
an election held November 8, 2005, constitutes approval of the 
imposition of an income tax adopted by the legislature during a 
regular or special session before that date.
	SECTION 2.  Sections 24(f), (g), (h), and (i), Article VIII, 
Texas Constitution, are repealed.
	SECTION 3.  This proposed constitutional amendment shall be 
submitted to the voters at an election to be held November 8, 2005.  
The ballot shall be printed to permit voting for or against the 
proposition: "The constitutional amendment that approves the 
income tax adopted by the legislature, requires a deduction or 
exemption to the tax that redistributes the combined tax liability 
be approved in a statewide referendum, and allows revenue from the 
tax to be spent on education and any other purpose."