82R10620 JE-D

By: Burnam H.J.R. No. 6

A JOINT RESOLUTION

proposing a constitutional amendment to reserve to the people the powers of initiative for the sole purpose of adopting and imposing a state income tax.

BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Article III, Texas Constitution, is amended by amending Section 1 and adding Section 1A to read as follows:

Sec. 1. Subject to Section 1A of this article, the [The] Legislative power of this State shall be vested in a Senate and House of Representatives, which together shall be styled "The Legislature of the State of Texas."

Sec. 1A. (a) The people reserve to themselves the power to propose statutory and constitutional measures as provided by Subsection (b) of this section by petition for submission to the electorate and to have those measures enacted as provided by this section. This power is known as the initiative.

(b) A proposed measure may only relate to the imposition of a tax on the net incomes of natural persons, including a person's share of partnership and unincorporated association income, and may not contain any other subject.

(c) A proposed statutory or constitutional measure and a good faith filing fee in an amount set by general law must be submitted to the attorney general. The attorney general shall advise the petitioner as to proper form and language and, with the consent of the petitioner, may redraft the text of the measure as necessary or desirable to achieve its purposes. If the attorney general determines that any provision of a proposed statutory measure would be invalid under this constitution, including because the measure contains a subject other than that authorized under Subsection (b) of this section, the attorney general shall return the measure to the petitioner accompanied by written reasons for the determination of unconstitutionality. A measure determined to be unconstitutional may not be forwarded to other state officers under Subsection (d) of this section.

(d) If the attorney general determines that the proposed measure authorizes or requires the expenditure or diversion of any state funds, the attorney general shall forward the measure to the comptroller of public accounts for the preparation of a fiscal note. Otherwise, the attorney general shall forward the measure to the secretary of state.

(e) After receipt of a proposed measure from the attorney general, the comptroller shall prepare and sign the fiscal note, attach it to the measure, and forward the measure to the secretary of state. In the fiscal note, the comptroller shall outline the fiscal implications and probable cost of the measure each year for the first five years after its effective date and a statement as to whether there will be costs involved thereafter.

(f) After receipt of a proposed measure from the attorney general or comptroller, the secretary of state shall issue to the petitioner approved copies of an initiative petition proposing the measure in the number requested. The secretary may charge for each copy a reasonable fee to cover the cost of reproduction. The secretary shall prescribe standards of form and design for a petition. Each part of a petition must include the full text of the proposed measure.

(g) An initiative petition that proposes a statutory measure imposing an income tax must be signed by a number of registered voters equal to at least four percent of the total number of votes received by all candidates for governor in the most recent gubernatorial general election in each of at least two-thirds of the congressional districts as well as statewide. An initiative petition that proposes a constitutional measure imposing an income tax must be signed by a number of registered voters equal to at least six percent of the total number of votes received by all candidates for governor in the most recent gubernatorial general election in each of at least two-thirds of the congressional districts as well as statewide.

(h) To be certified as valid, the petition containing the required number of signatures must be filed with the secretary of state not later than the 365th day after the date the approved copies are issued by the secretary. The secretary shall review the petition to determine whether it is valid. The secretary may use any reasonable statistical sampling method as the basis for verification. If the secretary determines that the petition does not contain the required number of signatures, the petitioners have 30 days after the date of that determination to obtain additional signatures. On determining that the petition complies with this section, the secretary shall certify it as valid.

(i) If a certified petition proposes a statutory measure imposing an income tax, the secretary of state shall submit the question of approval or disapproval of the measure to the voters of the state at an election to be held on the first Tuesday after the first Monday in November that occurs on or after the 150th day after the date the petition is submitted to the secretary of state for certification. If the measure is approved by a majority of those voting on the question, the statutory change proposed by the measure takes effect according to its terms.

(j) If a statutory measure imposing an income tax proposed by petition becomes law, the tax may be amended or repealed within five years after it takes effect only on the record vote of two-thirds of the members elected to each house.

(k) If a certified petition proposes a constitutional measure imposing an income tax, the secretary of state shall submit the question of approval or disapproval of the measure to the voters at an election to be held on the first Tuesday after the first Monday in November that occurs on or after the 150th day after the date the petition is submitted to the secretary of state for certification. If the measure is approved by a 60 percent majority of those voting on the question, the amendment proposed by the measure becomes a part of the constitution.

(l) The secretary of state shall prepare the ballot proposition for a measure proposed by initiative. The proposition must be descriptive but not argumentative or prejudicial. The provisions of this constitution and of law that apply to publication of constitutional amendments proposed under Section 1, Article XVII, of this constitution apply to the publication of measures proposed under this section.

(m) This section is self-executing, but laws may be enacted to facilitate its operation. However, no law may be enacted to hamper, restrict, or impair the exercise of the power of initiative.

SECTION 2. Article XVII, Texas Constitution, is amended by adding Section 2 to read as follows:

Sec. 2. In addition to the mode of amendment provided by Section 1 of this article, the constitution may be amended by the initiative procedure authorized by Section 1A, Article III, of this constitution.

SECTION 3. This proposed constitutional amendment shall be submitted to the voters at an election to be held November 8, 2011. The ballot shall be printed to permit voting for or against the proposition: "The constitutional amendment reserving to the people the powers of initiative for the sole purpose of adopting and imposing a state income tax."