Wisconsin Income Tax Credits Amendment, Question 1 (April 1989)
The Wisconsin Income Tax Credits Amendment, also known as the Authorizing Income Tax Credits or Refunds for Property Taxes or Sales Taxes Due in this State question, was a legislatively-referred constitutional amendment on the April 4, 1989 ballot in Wisconsin, where it was defeated.
Supporters called the amendment the "3% Solution," and claimed that the confusing wording of the proposal caused its narrow defeat.
| Authorizing Income Tax Credits or Refunds for|
Property Taxes or Sales Taxes Due in this State
Note: The results above were after recount. The initial count was 405,504 (for) and 406,154 (against).
Official results via: The Wisconsin Blue Book 1989-1990
Text of measure
The language that appeared on the ballot:
"Shall section 1 of article VIII of the constitution be revised, and shall an additional provision be created in that section, to allow the state of Wisconsin to provide by law property tax relief or sales tax relief, or both, to the citizens of the state, subject to reasonable classification and progressive effect on the tax system, by means of credits or refunds for taxes due under properly or sales taxes in this state, to be credited against or refunded from taxes imposed by this state on income, privileges and occupations?"
(NOTE: Scored material is added; stricken material is
[Article VIII] Section 1. The rule of taxation shall be uniform
Path to the ballot
- First Legislative Approval: AJR 117 & JR 74 (1987)
- Second Legislative Approval: SJR 9 & JR 2 (1989)