Illinois General Assembly - Full Text of HJRCA0021

LRB104 15838 HLH 29050 e

104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
HOUSE JOINT RESOLUTION
CONSTITUTIONAL AMENDMENT
HC0021

Introduced 1/14/2026, by Rep. Natalie A. Manley

SYNOPSIS AS INTRODUCED:

ILCON Art. IX, Sec. 12 new

Proposes to amend the Revenue Article of the Illinois Constitution. Provides that an additional income tax shall be imposed on individuals in an amount equal to 3% of the portion of the individual's net income that is greater than $1,000,000 for the taxable year. Provides that, of the revenue collected pursuant to those provisions, 50% shall be used to provide property tax relief and 50% shall be distributed to school districts solely on a per pupil basis. Effective upon being declared adopted.

HOUSE JOINT RESOLUTION

CONSTITUTIONAL AMENDMENT

RESOLVED, BY THE HOUSE OF REPRESENTATIVES OF THE ONE HUNDRED FOURTH GENERAL ASSEMBLY OF THE STATE OF ILLINOIS, THE SENATE CONCURRING HEREIN, that there shall be submitted to the electors of the State for adoption or rejection at the general election next occurring at least 6 months after the adoption of this resolution a proposition to add Section 12 to Article IX of the Illinois Constitution as follows:

ARTICLE IX

REVENUE

(ILCON Art. IX, Sec. 12 new) SECTION 12. INCOME TAX FOR PROPERTY TAX RELIEF AND EDUCATION

Notwithstanding subsection (a) of Section 3 of this Article, and in addition to any other tax, an additional tax shall be imposed on individuals in an amount equal to 3% of the portion of the taxpayer's net income that is greater than $1,000,000 for the taxable year. Of the revenue collected pursuant to this Section, 50% shall be used to provide property tax relief and 50% shall be distributed to school districts solely on a per pupil basis. The General Assembly by law shall provide for the implementation and enforcement of this Section.

SCHEDULE

This Constitutional Amendment takes effect upon being declared adopted in accordance with Section 7 of the Illinois Constitutional Amendment Act and applies to taxable years beginning on or after the date of its adoption.