Bill Text: TX HJR38 | 2019-2020 | 86th Legislature | Comm Sub
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Proposing a constitutional amendment prohibiting the imposition of an individual income tax.
Spectrum: Partisan Bill (Republican 93-3)
Status: (Enrolled - Dead) 2019-05-24 - Filed with the Secretary of State [HJR38 Detail]
Download: Texas-2019-HJR38-Comm_Sub.html
Bill Title: Proposing a constitutional amendment prohibiting the imposition of an individual income tax.
Spectrum: Partisan Bill (Republican 93-3)
Status: (Enrolled - Dead) 2019-05-24 - Filed with the Secretary of State [HJR38 Detail]
Download: Texas-2019-HJR38-Comm_Sub.html
By: Leach, et al. (Senate Sponsor - Fallon, et al.) | H.J.R. No. 38 | |
(In the Senate - Received from the House May 10, 2019; | ||
May 13, 2019, read first time and referred to Committee on Finance; | ||
May 17, 2019, reported favorably by the following vote: Yeas 12, | ||
Nays 2; May 17, 2019, sent to printer.) | ||
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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 [ |
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of [ |
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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repealed.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." | ||
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