|
|
A JOINT RESOLUTION
|
|
|
proposing a constitutional amendment to require a two-thirds vote |
|
|
of the legislature to enact and submit to the voters a law imposing |
|
|
an income tax or increasing that tax. |
|
|
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 24, Article VIII, Texas Constitution, is |
|
|
amended by amending Subsections (a) and (b) and adding Subsections |
|
|
(a-1), (b-1), and (b-2) to read as follows: |
|
|
(a) A general law [enacted by the legislature] that imposes |
|
|
a tax on the net incomes of natural persons, including a person's |
|
|
share of partnership and unincorporated association income, must: |
|
|
(1) be enacted by the legislature on the affirmative |
|
|
vote of two-thirds of the membership of each house; and |
|
|
(2) provide that the portion of the law imposing the |
|
|
tax does not take effect until approved by a majority of the |
|
|
registered voters voting in a statewide referendum held on the |
|
|
question of imposing the tax. |
|
|
(a-1) A referendum held under Subsection (a) of this section |
|
|
[The referendum] must specify the rate of the tax that will apply to |
|
|
taxable income as defined by law. |
|
|
(b) A general law [enacted by the legislature] that |
|
|
increases the rate of the tax, or changes the tax, in a manner that |
|
|
results in an increase in the combined income tax liability of all |
|
|
persons subject to the tax: |
|
|
(1) must be enacted by the legislature on the |
|
|
affirmative vote of two-thirds of the membership of each house; and |
|
|
(2) may not take effect until approved by a majority of |
|
|
the registered voters voting in a statewide referendum held on the |
|
|
question of increasing the income tax. |
|
|
(b-1) For purposes of Subsection (b) of this section, a [A] |
|
|
determination of whether a bill proposing a change in the tax would |
|
|
increase the combined income tax liability of 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. |
|
|
(b-2) A referendum held under Subsection (b) of this section |
|
|
[subsection] must specify the manner in which the proposed law |
|
|
would increase the combined income tax liability of all persons |
|
|
subject to the tax. |
|
|
SECTION 2. This proposed constitutional amendment shall be |
|
|
submitted to the voters at an election to be held November 6, 2007. |
|
|
The ballot shall be printed to permit voting for or against the |
|
|
proposition: "The constitutional amendment to require a two-thirds |
|
|
vote of the legislature to enact and submit to the voters a law |
|
|
imposing an income tax or increasing that tax." |