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| | 98TH GENERAL ASSEMBLY
State of Illinois
2013 and 2014
HOUSE JOINT RESOLUTION
CONSTITUTIONAL AMENDMENT
HC0049 Introduced , by Rep. Christian L. Mitchell 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, that this may be a fair tax where lower rates apply to lower income levels and higher rates apply to higher income levels, and 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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| | HC0049 | | LRB098 20797 HLH 57939 e |
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| 1 | | HOUSE JOINT RESOLUTION
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| 2 | | CONSTITUTIONAL AMENDMENT
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| 3 | | RESOLVED, BY THE HOUSE OF REPRESENTATIVES OF THE |
| 4 | | NINETY-EIGHTH GENERAL ASSEMBLY OF THE STATE OF ILLINOIS, THE |
| 5 | | SENATE 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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