103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
SENATE JOINT RESOLUTION
CONSTITUTIONAL AMENDMENT
SC0006
 
Introduced 3/1/2023, by Sen. Robert F. Martwick
 
SYNOPSIS AS INTRODUCED:
 


  
ILCON Art. IX, Sec. 3
    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 the  General Assembly shall provide by law for the rate or rates of any tax on or measured by income imposed by the State (currently, there may be no more than one such tax imposed by the State on individuals and one such tax so imposed on
corporations). Provides that the highest rate of tax imposed on corporations may not exceed the highest rate imposed on individuals by more than a ratio of 8 to
5. Effective upon being declared adopted.





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SC0006LRB103 29150 HLH 55536 e



1
SENATE JOINT RESOLUTION


2
CONSTITUTIONAL AMENDMENT


 

3    RESOLVED, BY THE SENATE OF THE ONE HUNDRED THIRD GENERAL 
4ASSEMBLY OF THE STATE OF ILLINOIS, THE HOUSE OF 
5REPRESENTATIVES CONCURRING HEREIN, that there shall be 
6submitted to the electors of the State for adoption or 
7rejection at the general election next occurring at least 6 
8months after the adoption of this resolution a proposition to 
9amend Section 3 of Article IX of the Illinois Constitution as 
10follows: 

 

11
ARTICLE IX 


12
REVENUE






13    (ILCON Art. IX, Sec. 3)


14SECTION 3. LIMITATIONS ON INCOME TAXATION 

15    (a) The General Assembly shall provide by law for the rate 
16or rates of any tax on or measured by income imposed by the 
17State. A tax on or measured by income shall be at a 
18non-graduated rate. At
any one time there may be no more than 
19one such tax imposed by the State
for State purposes on 
20individuals and one such tax so imposed on
corporations. In 
21any such tax imposed upon corporations the highest rate shall

22not exceed the highest rate imposed on individuals by more 
23than a ratio of 8 to
5.

 
 
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1    (b) Laws imposing taxes on or measured by income may adopt 
2by
reference provisions of the laws and regulations of the 
3United States,
as they then exist or thereafter may be 
4changed, for the purpose of
arriving at the amount of income 
5upon which the tax is imposed.

6(Source: Illinois Constitution.)



 

7
SCHEDULE


8    This Constitutional Amendment takes effect upon being 
9declared adopted in accordance with Section 7 of the Illinois 
10Constitutional Amendment Act.