99TH GENERAL ASSEMBLY
State of Illinois
2015 and 2016
HOUSE JOINT RESOLUTION CONSTITUTIONAL AMENDMENT
HC0059

 

Introduced , by Rep. Christian L. Mitchell

 

SYNOPSIS AS INTRODUCED:
 
ILCON Art. IX, Sec. 3

    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.


LRB099 21356 RJF 47210 e

 

HC0059LRB099 21356 RJF 47210 e

1
HOUSE JOINT RESOLUTION
2
CONSTITUTIONAL AMENDMENT

 
3    RESOLVED, BY THE HOUSE OF REPRESENTATIVES OF THE
4NINETY-NINTH GENERAL ASSEMBLY OF THE STATE OF ILLINOIS, THE
5SENATE CONCURRING HEREIN, that there shall be submitted to the
6electors of the State for adoption or rejection at the general
7election next occurring at least 6 months after the adoption of
8this resolution a proposition to amend the Illinois
9Constitution by changing Section 3 of Article IX as follows:
 
10
ARTICLE IX
11
REVENUE

12    (ILCON Art. IX, Sec. 3)
13SECTION 3. LIMITATIONS ON INCOME TAXATION
14    (a) A tax on or measured by income may be imposed by law
15shall be at a non-graduated rate. At any one time there may be
16no more than one such tax imposed by the State for State
17purposes on individuals and one such tax so imposed on
18corporations. In any such tax imposed upon corporations the
19rate shall not exceed the rate imposed on individuals by more
20than a ratio of 8 to 5.
21    (b) Laws imposing taxes on or measured by income may adopt
22by reference provisions of the laws and regulations of the
23United States, as they then exist or thereafter may be changed,

 

 

HC0059- 2 -LRB099 21356 RJF 47210 e

1for the purpose of arriving at the amount of income upon which
2the tax is imposed.
3(Source: Illinois Constitution.)
 
4
SCHEDULE
5    This Constitutional Amendment takes effect upon being
6declared adopted in accordance with Section 7 of the Illinois
7Constitutional Amendment Act.