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| | 100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018
HOUSE JOINT RESOLUTION
CONSTITUTIONAL AMENDMENT
HC0039 Introduced , by Rep. Christian L. Mitchell SYNOPSIS AS INTRODUCED:
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Proposes to amend the Revenue Article of the Illinois Constitution. Amends the Revenue Article to provide that a tax on or measured by income may be imposed by law (rather than shall be at a non-graduated rate). Effective upon being declared adopted.
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| | HC0039 | | LRB100 17437 RJF 32605 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 ONE |
| 4 | | HUNDREDTH GENERAL ASSEMBLY OF THE STATE OF ILLINOIS, THE SENATE |
| 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 the Illinois |
| 9 | | Constitution by changing Section 3 of Article IX 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) A tax on or measured by income may be imposed by law |
| 15 | | shall be at a non-graduated rate. At
any one time there may be |
| 16 | | no more than one such tax imposed by the State
for State |
| 17 | | purposes on individuals and one such tax so imposed on
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| 18 | | corporations. In any such tax imposed upon corporations the |
| 19 | | rate shall
not exceed the rate imposed on individuals by more |
| 20 | | than a ratio of 8 to
5.
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| 21 | | (b) Laws imposing taxes on or measured by income may adopt |
| 22 | | by
reference provisions of the laws and regulations of the |
| 23 | | United States,
as they then exist or thereafter may be changed, |