The Florida Income and Inheritance Taxes Amendment, also known as Amendment 1, was a legislatively-referred constitutional amendment in Florida which was approved on the ballot on November 4, 1924.
This amendment modified Article IX of the Florida Constitution to provide that there would be no income or inheritance taxes. It also exempted $500 of personal property from taxation.
| Florida Amendment 1 (1924)|
| Yes|| 60,640|| 80.83%|
Election results via: Report of the Secretary of State of the State of Florida (1923-1924)
Text of measure
The language that appeared on the ballot:
||To amend Article 9 of the Constitution of the State of Florida relative to taxation and finance, and providing that no tax upon inheritances or incomes shall be levied by the state, and exempting from taxation to the head of a family personal property of the value of five hundred dollars.
Section 11. No tax upon inheritances or upon the income of residents or citizens of this state shall be levied by the State of Florida, or under its authority, and there shall be exempt from taxation to the head of a family residing in this State, household goods and personal effects to the value of Five Hundred ($500.00) Dollars.
Path to the ballot
- The amendment was placed on the ballot by Senate Joint Resolution 135 of 1923.