86R2034 GRM-D
 
  By: Fallon S.J.R. No. 23
 
 
 
A JOINT RESOLUTION
  proposing a constitutional amendment prohibiting the imposition of
  an individual income tax.
         BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 1(c), Article VIII, Texas Constitution,
  is amended to read as follows:
         (c)  The Legislature may provide for the taxation of
  intangible property and may also impose occupation taxes, both upon
  natural persons and upon corporations, other than municipal, doing
  any business in this State.  The Legislature [Subject to the
  restrictions of Section 24 of this article, it] may also tax incomes
  of [both natural persons and] corporations other than municipal.  
  Persons engaged in mechanical and agricultural pursuits shall never
  be required to pay an occupation tax.
         SECTION 2.  Article VIII, Texas Constitution, is amended by
  adding Section 24-a to read as follows:
         Sec. 24-a.  The legislature may not impose a tax on the net
  incomes of individuals, including an individual's share of
  partnership and unincorporated association income.
         SECTION 3.  Section 24, Article VIII, Texas Constitution, is
  repealed.
         SECTION 4.  This proposed constitutional amendment shall be
  submitted to the voters at an election to be held November 5, 2019.
  The ballot shall be printed to permit voting for or against the
  proposition: "The constitutional amendment prohibiting the
  imposition of an individual income tax, including a tax on an
  individual's share of partnership and unincorporated association
  income."