JACOBS. ILCON Art. IX, Sec. 3 Proposes to amend the Revenue Article of the Illinois Constitution concerning limitations on income taxation. Provides that, notwithstanding any other provision of the Constitution, in the absence of a reciprocal agreement between Illinois and the state of residence of a nonresident, Illinois may impose on nonresidents, for compensation paid in this State, an income tax surcharge. The surcharge shall be at a rate equal to the difference between the rate of the income tax imposed by this State and the rate of the income tax imposed by the State of residence of the nonresident. The surcharge shall be imposed only on nonresidents whose state of residence imposes an income tax at a rate that is higher than the rate imposed by Illinois. Effective on being declared adopted in accordance with Section 7 of the Illinois Constitutional Amendment Act. FEB-22-2002 S REFERRED TO SENATE RULES COMMITTEE RULES APR-03-2002 S ASSIGNED TO COMMITTEE EXECUTIVE APR-11-2002 S POSTPONED APR-11-2002 S COMMITTEE EXECUTIVE JUL-03-2002 S REFER TO RULES/PURSUANT SEN RULE 3-9 (B) RULES SRUL JAN-07-2003 S SESSION SINE DIE END OF INQUIRY Full Text Bill Summary