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A JOINT RESOLUTION
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proposing a constitutional amendment prohibiting the imposition of |
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an individual income tax. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 1(c), Article VIII, Texas Constitution, |
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is amended to read as follows: |
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(c) The Legislature may provide for the taxation of |
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intangible property and may also impose occupation taxes, both upon |
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natural persons and upon corporations, other than municipal, doing |
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any business in this State. The Legislature [Subject to the
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restrictions of Section 24 of this article, it] may also tax incomes |
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of [both natural persons and] corporations other than municipal. |
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Persons engaged in mechanical and agricultural pursuits shall never |
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be required to pay an occupation tax. |
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SECTION 2. Article VIII, Texas Constitution, is amended by |
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adding Section 24-a to read as follows: |
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Sec. 24-a. The legislature may not impose a tax on the net |
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incomes of individuals, including an individual's share of |
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partnership and unincorporated association income. |
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SECTION 3. Section 24, Article VIII, Texas Constitution, is |
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repealed. |
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SECTION 4. This proposed constitutional amendment shall be |
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submitted to the voters at an election to be held November 5, 2019. |
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The ballot shall be printed to permit voting for or against the |
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proposition: "The constitutional amendment prohibiting the |
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imposition of an individual income tax, including a tax on an |
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individual's share of partnership and unincorporated association |
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income." |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.J.R. No. 38 was passed by the House on May 9, |
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2019, by the following vote: Yeas 100, Nays 42, 3 present, not |
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voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.J.R. No. 38 was passed by the Senate on May |
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20, 2019, by the following vote: Yeas 22, Nays 9. |
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______________________________ |
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Secretary of the Senate |
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RECEIVED: _____________________ |
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Date |
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_____________________ |
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Secretary of State |