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| | 101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020
SENATE JOINT RESOLUTION
CONSTITUTIONAL AMENDMENT
SC0001 Introduced 1/28/2019, by Sen. Don Harmon SYNOPSIS AS INTRODUCED:
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| | 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.
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| | SC0001 | | LRB101 07606 HLH 52653 e |
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| 1 | | SENATE JOINT RESOLUTION
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| 2 | | CONSTITUTIONAL AMENDMENT
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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) There may be one tax on the income of individuals and |
| 15 | | corporations. This may be a fair tax where lower rates apply to |
| 16 | | lower income levels and higher rates apply to higher income |
| 17 | | levels. No government other than the State may impose a tax on |
| 18 | | or measured by income. A tax on or measured by income shall be |
| 19 | | at a non-graduated rate. At
any one time there may be no more |
| 20 | | than one such tax imposed by the State
for State purposes on |
| 21 | | individuals and one such tax so imposed on
corporations. In any |
| 22 | | such tax imposed upon corporations the rate shall
not exceed |
| 23 | | the rate imposed on individuals by more than a ratio of 8 to
5.
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