Bill Text: IL SJRCA0001 | 2019-2020 | 101st General Assembly | Enrolled
Bill Title: Proposes to amend the Revenue Article of the Illinois Constitution. Removes a provision that provides that a tax on income shall be measured at a non-graduated rate. Provides that there may be one tax on the income of individuals and corporations (currently, there may be no more than one income tax imposed on individuals and one income tax imposed on corporations, and the rate of tax imposed upon corporations shall not exceed the rate imposed on individuals by more than a ratio of 8 to 5). Provides that the income tax may be a fair tax where lower rates apply to lower income levels and higher rates apply to higher income levels. Provides that no government other than the State may impose a tax on or measured by income. Effective upon being declared adopted.
Spectrum: Partisan Bill (Democrat 48-0)
Status: (Passed) 2019-05-27 - Added as Co-Sponsor Sen. Antonio Muñoz [SJRCA0001 Detail]
Download: Illinois-2019-SJRCA0001-Enrolled.html
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1 | SENATE JOINT RESOLUTION
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2 | CONSTITUTIONAL AMENDMENT NO. 1
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3 | RESOLVED, BY THE SENATE OF THE ONE HUNDRED FIRST GENERAL | ||||||
4 | ASSEMBLY OF THE STATE OF ILLINOIS, THE HOUSE OF REPRESENTATIVES | ||||||
5 | CONCURRING HEREIN, that there shall be submitted to the | ||||||
6 | electors of the State for adoption or rejection at the general | ||||||
7 | election next occurring at least 6 months after the adoption of | ||||||
8 | this resolution a proposition to amend Section 3 of Article IX | ||||||
9 | of the Illinois Constitution as follows:
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10 | ARTICLE IX
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11 | REVENUE
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12 | (ILCON Art. IX, Sec. 3)
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13 | SECTION 3. LIMITATIONS ON INCOME TAXATION
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14 | (a) The General Assembly shall provide by law for the rate | ||||||
15 | or rates of any tax on or measured by income imposed by the | ||||||
16 | State. A tax on or measured by income shall be at a | ||||||
17 | non-graduated rate. At
any one time there may be no more than | ||||||
18 | one such tax imposed by the State
for State purposes on | ||||||
19 | individuals and one such tax so imposed on
corporations. In any | ||||||
20 | such tax imposed upon corporations the highest rate shall
not | ||||||
21 | exceed the highest rate imposed on individuals by more than a | ||||||
22 | ratio of 8 to
5.
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23 | (b) Laws imposing taxes on or measured by income may adopt |
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1 | by
reference provisions of the laws and regulations of the | ||||||
2 | United States,
as they then exist or thereafter may be changed, | ||||||
3 | for the purpose of
arriving at the amount of income upon which | ||||||
4 | the tax is imposed.
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5 | (Source: Illinois Constitution.)
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6 | SCHEDULE
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7 | This Constitutional Amendment takes effect upon being | ||||||
8 | declared adopted in accordance with Section 7 of the Illinois | ||||||
9 | Constitutional Amendment Act.
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